New Hampshire Revised Statutes 78:18 – Seizure and Forfeiture of Contraband Tobacco Products
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I. Any tobacco products found at any place in this state, pursuant to inspection under N.H. Rev. Stat. § 78:16, without the indicia of tax paid required under N.H. Rev. Stat. § 78:10, N.H. Rev. Stat. § 78:11, N.H. Rev. Stat. § 78:13 or N.H. Rev. Stat. § 78:14 are contraband goods and subject to forfeiture to the state.
II. Any tobacco products imported, sold, or offered for sale in violation of N.H. Rev. Stat. Chapter 78 are contraband goods and subject to forfeiture to the state.
III. Any official designated in N.H. Rev. Stat. § 78:16 shall have the power to seize contraband tobacco products in the manner provided in N.H. Rev. Stat. Chapter 617 or by immediately seizing the contraband tobacco products. The official shall provide an accounting to the commissioner itemizing the contraband seized within 30 days after the seizure.
IV. The commissioner shall provide the owner of seized contraband tobacco products with an opportunity to appeal the seizure through an administrative proceeding before the department, as provided in N.H. Rev. Stat. § 78:19.
V. If the commissioner determines that the seizure was appropriate and that determination is affirmed through failure on the part of the owner to pursue further action or through the final action of a court of competent jurisdiction, the commissioner shall destroy the seized contraband tobacco products.
II. Any tobacco products imported, sold, or offered for sale in violation of N.H. Rev. Stat. Chapter 78 are contraband goods and subject to forfeiture to the state.
Terms Used In New Hampshire Revised Statutes 78:18
- Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
- 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.
- Commissioner: means the commissioner of the department of revenue administration. See New Hampshire Revised Statutes 78:1
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Sale: or "sell" means any transfer, whether by bargain, gift, exchange, barter, or otherwise. 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
III. Any official designated in N.H. Rev. Stat. § 78:16 shall have the power to seize contraband tobacco products in the manner provided in N.H. Rev. Stat. Chapter 617 or by immediately seizing the contraband tobacco products. The official shall provide an accounting to the commissioner itemizing the contraband seized within 30 days after the seizure.
IV. The commissioner shall provide the owner of seized contraband tobacco products with an opportunity to appeal the seizure through an administrative proceeding before the department, as provided in N.H. Rev. Stat. § 78:19.
V. If the commissioner determines that the seizure was appropriate and that determination is affirmed through failure on the part of the owner to pursue further action or through the final action of a court of competent jurisdiction, the commissioner shall destroy the seized contraband tobacco products.