I. Within 10 days after a seizure of tobacco products under N.H. Rev. Stat. § 78:18, the commissioner shall schedule and notice a hearing at which the owner shall have an opportunity to show cause as to why the seizure was inappropriate.
II. To suspend or revoke a license under N.H. Rev. Stat. § 78:20, the commissioner shall provide the licensee with notice and a hearing at which the licensee shall have an opportunity to show cause as to why the suspension or revocation is inappropriate.

Terms Used In New Hampshire Revised Statutes 78:19

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Commissioner: means the commissioner of the department of revenue administration. See New Hampshire Revised Statutes 78:1
  • following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
  • Person: means any individual, firm, fiduciary, partnership, corporation, trust, or association, however formed. See New Hampshire Revised Statutes 78:1
  • Tobacco products: means any product containing, made, or derived from tobacco or nicotine that is intended for human consumption, including but not limited to cigarettes, electronic cigarettes, loose tobacco, smokeless tobacco, and cigars. See New Hampshire Revised Statutes 78:1

III. The commissioner shall issue a final order in writing following a hearing under paragraph I or II.
IV. Within 30 days of the notice of a final order by the commissioner, the licensee, owner, or other person, as applicable may appeal the final order by written application to the board of tax and land appeals. The board of tax and land appeals shall hear the appeal de novo.