I. If, after an audit of the tax returns, books, and records of a wholesaler, or a retailer or consumer who has purchased tobacco products without adequate documentation of tax paid, the department determines there is a deficiency with respect to the tax due under this chapter, the department shall assess the tax and all applicable additions to tax pursuant to N.H. Rev. Stat. Chapter 21-J due to the state against the person liable, give notice of the assessment to the person liable, and make demand upon that person for payment.
II. If the department finds that a person liable for the tax intends to leave the state, or remove property from the state, or discontinue business, or do any other act that might prejudice the department’s ability to collect the tax due, the department may issue a jeopardy assessment of tax, interest, and penalties based on its best estimates of the tax liability.

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Terms Used In New Hampshire Revised Statutes 78:17

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Consumer: means a person who purchases, imports, receives, or otherwise acquires any tobacco products subject to the tax imposed by this chapter for his or her own use. See New Hampshire Revised Statutes 78:1
  • Person: means any individual, firm, fiduciary, partnership, corporation, trust, or association, however formed. 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
  • 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

III. The person against whom a notice of assessment is issued shall have the right to appeal the assessment in accordance with N.H. Rev. Stat. § 21-J:28-b.