The commissioner shall adopt rules under N.H. Rev. Stat. Chapter 541-A relative to the following:
I. The use, purchase, and purpose of tobacco stamps.

Terms Used In New Hampshire Revised Statutes 78:27

  • 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
  • Other tobacco products: means tobacco products other than "cigarettes" as defined in N. See New Hampshire Revised Statutes 78:1
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.

II. License application processes.
III. Documentation required to be maintained by licensees.
IV. Application of credits and refunds for taxes paid on other tobacco products.
V. Roll-your-own tobacco.
VI. Refund process for stamps on outdated, damaged, or unsaleable cigarettes.
VII. Documentation and filing requirements for licensees with regard to the Master Settlement Agreement.
VIII. Licenses, forms, reports, and returns.
IX. Hearings procedures.
X. Any other matter necessary to the proper administration and enforcement of this chapter.