CHAPTER 80
HB 1480 – FINAL VERSION
2008 SESSION
09/03
HOUSE BILL 1480
AN ACT authorizing the commissioner of revenue administration to deny certain tobacco licenses.
SPONSORS: Rep. Almy, Graf 11; Rep. J. Kelley, Hills 26; Rep. Hamm, Merr 4; Rep. Hatch, Coos 3
This bill authorizes the commissioner of revenue administration to deny certain tobacco licenses for cause.
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
08-2493
09/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eight
AN ACT authorizing the commissioner of revenue administration to deny certain tobacco licenses.
Be it Enacted by the Senate and House of Representatives in General Court convened:
80:1 New Section; Denial of License Application. Amend RSA 78 by inserting after section 6 the following new section:
78:6-a Denial of License Application.
I. The commissioner shall deny a license application for tobacco manufacturer, wholesaler, sub-jobber, vending machine operator, retailer, or sampler for any one of the following reasons:
(a) The license of the applicant has been previously revoked by the commissioner under RSA 78:6.
(b) The commissioner has reason to believe that the application is filed by a person as a subterfuge for the real person in interest whose license has been previously revoked by the commissioner under RSA 78:6.
(c) The applicant fails to provide security, as required under RSA 78:9, for stamps purchased on credit.
(d) Any tax payable under this chapter has been finally determined to be due from the applicant and has not been paid in full.
(e) The applicant has been convicted of a crime provided for in this chapter, or in any other state for a crime related to tobacco tax, within one year from the date on which such application is filed.
II. The commissioner shall notify the applicant of a denied application, in writing.
III. A license applicant aggrieved by the denial of a license may petition for redetermination or reconsideration within 60 days after issuance of the notice of denial pursuant to the procedures provided under RSA 21-J:28-b.
80:2 Effective Date. This act shall take effect 60 days after its passage.
Approved: May 21, 2008
Effective Date: July 20, 2008