New Hampshire § 78-8 - Section 78:8 Tobacco Tax Certificate Application and Renewal.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 78-8 — Section 78:8 Tobacco Tax Certificate Application and Renewal., with citation guidance and answers to common questions.
§ 78-8. Section 78:8 Tobacco Tax Certificate Application and Renewal.
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 RSA 78:6, IV, and all information required by the commissioner through rules adopted under RSA 541-A. II. Tobacco tax certificates shall expire on June 30 in each even-numbered year. III. Manufacturers and wholesalers in good standing with the department may renew their tobacco tax certificates 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.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 78-8
What does New Hampshire Revised Statutes Annotated § 78-8 cover?
Section 78-8 ("Section 78:8 Tobacco Tax Certificate Application and Renewal.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 78-8?
A common citation format is "New Hampshire Revised Statutes Annotated § 78-8" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 78-8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.