New Hampshire Revised Statutes 78:16 – Inspection
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I. The commissioner may examine the books, papers, and records of any manufacturer, wholesaler, retailer, or sampler doing business in this state, to determine whether the tax imposed by this chapter has been fully paid.
II. The commissioner, and any police officer, constable, sheriff or sheriff’s deputy, or agent of the liquor commission may investigate and examine the stock of tobacco products in or upon any premises where tobacco products are possessed, stored, or sold to determine whether the provisions of this chapter are obeyed.
II. The commissioner, and any police officer, constable, sheriff or sheriff’s deputy, or agent of the liquor commission may investigate and examine the stock of tobacco products in or upon any premises where tobacco products are possessed, stored, or sold to determine whether the provisions of this chapter are obeyed.
Terms Used In New Hampshire Revised Statutes 78:16
- Commissioner: means the commissioner of the department of revenue administration. See New Hampshire Revised Statutes 78:1
- Manufacturer: means a person domiciled in the United States engaged in the business of importing, exporting, producing, or manufacturing tobacco products. See New Hampshire Revised Statutes 78:1
- Retailer: means any person who sells tobacco products to consumers, whether directly or through a vending machine. See New Hampshire Revised Statutes 78:1
- Sampler: means any person who distributes free tobacco products to consumers for promotional purposes. See New Hampshire Revised Statutes 78:1
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
- Tobacco products: means any product containing, made, or derived from tobacco or nicotine that is intended for human consumption, including but not limited to cigarettes, electronic cigarettes, loose tobacco, smokeless tobacco, and cigars. See New Hampshire Revised Statutes 78:1
- Wholesaler: means any person engaged in the business of receiving, storing, purchasing, and selling tobacco products from any source for distribution to persons other than consumers, except those persons exempted from the tobacco tax under N. See New Hampshire Revised Statutes 78:1