CHAPTER 27
SB 43 – FINAL VERSION
2011 SESSION
09/10
SENATE BILL 43
AN ACT making a technical correction to the tobacco tax laws.
This bill makes a technical correction to the tobacco tax laws.
This bill was requested by the department of revenue administration.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
11-0945
09/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eleven
AN ACT making a technical correction to the tobacco tax laws.
Be it Enacted by the Senate and House of Representatives in General Court convened:
27:1 Affixing Stamps; “Return” Substituted for “Report.” Amend RSA 78:12, II and III to read as follows:
II. The commissioner is authorized to exempt such tobacco products other than cigarettes from the requirement of affixing stamps to their packages under paragraph I, as to which he finds that the affixing of stamps is physically impractical due to the size or nature of the package or that the cost of affixing the stamps is unreasonably disproportionate to the tax revenue to be collected. In lieu of stamps, the commissioner may, by rules adopted under RSA 541-A, require the submission of periodic [reports] returns to the commissioner by wholesalers thereof exempted under this paragraph, setting forth the total amount of such unstamped tobacco products distributed and transmitting payment of the tax due under this chapter.
III. Any person who violates the provisions of this section by failing to [make] file the [reports] returns and to pay the taxes due shall be guilty of a felony.
27:2 Effective Date. This act shall take effect 60 days after its passage.
Approved: April 28, 2011
Effective Date: June 27, 2011