Section Rev 1008.07 - Denial, Suspension, or Revocation of Tobacco Tax License(a) The Department shall deny a manufacturer's or wholesaler's application for a license if the department finds that there is cause to refuse to issue or renew a tobacco tax license pursuant to RSA 78:9, in accordance with Rev 207.051.(b) The department shall suspend for a period of time not to exceed 90 days, or revoke, any manufacturer's, wholesaler's, retailer's, or sampler's license pursuant to RSA 78:20, or assess an administrative fine as provided in (c) below, if the department finds that the licensee has failed to comply with the statute or the rules administering the tobacco tax, only after notice and opportunity to be heard in accordance with RSA 78:19 and Rev 207.05.(c) The department may assess an administrative fine in addition to, or in lieu of, a period of suspension, pursuant to RSA 78:21, II, against any: (1) Wholesaler who satisfies RSA 78:2, II, who has sold tobacco products without indicia of tax paid; or(2) Retailer who has purchased tobacco products without indicia of tax paid. N.H. Admin. Code § Rev 1008.07
#8526, eff 12-21-05; ss by #10536, eff 3-6-14
Amended by Volume XL Number 24, Filed June 11, 2020, Proposed by #130496/4/2020, Expires 6/4/2030.