CHAPTER 152
HB 844-FN – FINAL VERSION
27Mar2007… 0777h
2007 SESSION
09/05
HOUSE BILL 844-FN
AN ACT authorizing the commissioner of revenue administration to issue demands for records for purposes of interest and dividends tax audits and to seize and destroy unstamped and invalidly stamped tobacco products.
This bill authorizes the commissioner of revenue administration to issue demands for records for purposes of interest and dividends tax audits and to seize and destroy unstamped and invalidly stamped tobacco products.
This bill was requested by the department of revenue administration.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
27Mar2007… 0777h
07-1002
09/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seven
AN ACT authorizing the commissioner of revenue administration to issue demands for records for purposes of interest and dividends tax audits and to seize and destroy unstamped and invalidly stamped tobacco products.
Be it Enacted by the Senate and House of Representatives in General Court convened:
152:1 New Section; Interest and Dividends Tax; Taxpayer Records. Amend RSA 77 by inserting after section 36 the following new section:
77:37 Taxpayer Records.
I. Every taxpayer shall:
(a) Keep such records as may be necessary to determine the amount of its liability under this chapter.
(b) Preserve such records for the period of 3 years or until any litigation or prosecution under this chapter is finally determined.
(c) Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times.
II. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.
152:2 Seizure, Forfeiture, and Destruction of Illegal Tobacco Products. Amend RSA 78:16 to read as follows:
78:16 Seizure, Forfeiture, and Destruction of Illegal Tobacco Products. Unless the tobacco products are subject to the exemption under RSA 78:12, II, tobacco products found at any place in this state without the necessary stamps affixed to them, unless they shall be in the possession of a licensed manufacturer or wholesaler, or unless they shall be in the course of transit by common carrier from a bonded warehouse and consigned to a licensed manufacturer, wholesaler or anyone exempted by statute, shall be declared to be contraband goods and subject to forfeiture to the state. The commissioner, [his] the commissioner’s authorized agents, sheriffs, deputy sheriffs, and [policemen] police officers shall have the power to seize such tobacco products in the manner provided under RSA 617 or by immediately seizing the contraband tobacco products and providing the owner with the opportunity to appeal the seizure through an administrative proceeding before the department. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the seizure and destruction of contraband tobacco products and the appeals procedure.
152:3 Effective Date. This act shall take effect 60 days after its passage.
Approved: June 18, 2007
Effective: August 17, 2007