New Hampshire Statutes
§ 78:24 — Distribution of Funds
I.Tax revenue on all tobacco products sold at retail in this state imposed by RSA 78:2 shall be divided with 39 percent of that total revenue deposited in the education trust fund established by RSA 198:39 and the remaining revenue deposited in the general fund.
II.The commissioner shall certify such amount to the state treasurer for deposit in the education trust fund established by RSA 198:39. Such estimates shall be certified on June 1, September 1, December 1, and March 1 of each year.
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Legislative History
2019, 178:1, eff. Jan. 1, 2020. 2025, 141:134, eff. July 1, 2025.
Nearby Sections
15
§ 78:1
Definitions§ 78:10
Stamps§ 78:11
Affixing Stamps§ 78:13
Other Tobacco Products§ 78:14
Indicia of Tax Paid§ 78:15
Documentation Required§ 78:16
Inspection§ 78:17
Assessment of Additional Tax§ 78:2
Tax Imposed§ 78:21
Administrative Penalties