New Hampshire Revised Statutes 78:8 – License Application and Renewal
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I. Manufacturers and wholesalers intending to engage in the business of selling or distributing tobacco products in this state shall apply to the department providing the applicable fee as provided in N.H. Rev. Stat. § 78:6, IV, and all information required by the commissioner through rules adopted under RSA 541-A.
II. Licenses shall expire on June 30 in each even-numbered year.
III. Manufacturers and wholesalers in good standing with the department may renew their licenses upon application and payment of the applicable fees. A manufacturer or wholesaler is not in good standing with the department if the manufacturer or wholesaler is delinquent in its payment of applicable fees, fines, or penalties resulting from violations of this chapter, delinquent in its payment of any taxes, penalties, or interest due under any tax administered by the department, or delinquent in its payment of applicable fees, fines, or penalties resulting from violation of RSA 126-K.
II. Licenses shall expire on June 30 in each even-numbered year.
Terms Used In New Hampshire Revised Statutes 78:8
- Commissioner: means the commissioner of the department of revenue administration. See New Hampshire Revised Statutes 78:1
- Manufacturer: means a person domiciled in the United States engaged in the business of importing, exporting, producing, or manufacturing tobacco products. See New Hampshire Revised Statutes 78:1
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
- 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
- Wholesaler: means any person engaged in the business of receiving, storing, purchasing, and selling tobacco products from any source for distribution to persons other than consumers, except those persons exempted from the tobacco tax under N. See New Hampshire Revised Statutes 78:1
III. Manufacturers and wholesalers in good standing with the department may renew their licenses upon application and payment of the applicable fees. A manufacturer or wholesaler is not in good standing with the department if the manufacturer or wholesaler is delinquent in its payment of applicable fees, fines, or penalties resulting from violations of this chapter, delinquent in its payment of any taxes, penalties, or interest due under any tax administered by the department, or delinquent in its payment of applicable fees, fines, or penalties resulting from violation of RSA 126-K.