This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.
RSA 178:19-g · Tobacco Product Seizure
178:19-g Tobacco Product Seizure. –
Copy linkTobacco products taxed under RSA 78 that are possessed or controlled by a person for the purpose of selling or removing the tobacco products in violation of this chapter or RSA 78;
Copy linkTobacco products that are removed, deposited, or concealed by a person intending to avoid payment of taxes imposed by RSA 78;
Copy linkAn automobile, truck, boat, conveyance, or other type of vehicle used to remove or transport tobacco products by a person intending to avoid payment of taxes imposed by RSA 78; and
Copy linkEquipment, paraphernalia, or other tangible personal property used by a person intending to avoid payment of taxes imposed by RSA 78 found in the place where the tobacco products are found.
Copy linkAn item seized under this section is forfeited to the state and remains in the custody of the commission for disposition as provided by this section. The seized item is not subject to replevin.
Copy linkThe seizure, forfeiture, and sale of tobacco products or property under this section, with or without court action, is not a defense to criminal prosecution for an offense or from liability for a penalty under RSA 78 or this chapter. Source. 2025, 224:7, eff. July 1, 2025.
Copy linkSource note
Source. 2025, 224:7, eff. July 1, 2025.
Source history
- 2025, 224:7, eff. July 1, 2025
Related materials
Bill relationships
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2026 HB1481
amend · effective 2026-07-01
t individual retail licensees from arranging for the delivery of wine products to a location central for the parties involved. 2 New Section; Restaurant Delivery License. Amend RSA 178 by inserting after section 21 the following new section: 178:21-a Restaurant Delivery License. I. Any on-premises licensee may purchase a restaurant delivery license from the commission for $250. Such license shall
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2026 HB1481-FN
amend · effective 2026-07-01
t individual retail licensees from arranging for the delivery of wine products to a location central for the parties involved. 2 New Section; Restaurant Delivery License. Amend RSA 178 by inserting after section 21 the following new section: 178:21-a Restaurant Delivery License. I. Any on-premises licensee may purchase a restaurant delivery license from the commission for $250. Such license shall
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2026 HB529
amend
e where meals are regularly served. It shall be provided with an adequate and sanitary kitchen, and seating for 20 patrons. 8:2 New Section; Restaurant Delivery License. Amend RSA 178 by inserting after section 21 the following new section: 178:21-a Restaurant Delivery License. I. Any on-premises licensee may purchase a restaurant delivery license from the commission for $250. Such license sha
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2026 HB529-FN
amend
e where meals are regularly served. It shall be provided with an adequate and sanitary kitchen, and seating for 20 patrons. 8:2 New Section; Restaurant Delivery License. Amend RSA 178 by inserting after section 21 the following new section: 178:21-a Restaurant Delivery License. I. Any on-premises licensee may purchase a restaurant delivery license from the commission for $250. Such license sha
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2026 SB524
amend · effective 2027-01-01
rules, pursuant to RSA?541-A, governing the procedures for seizure in place, custody, and disposition. 5 New Section; Liquor Licenses and Fees; Reporting Requirements. Amend RSA 178 by inserting after section 19-h the following new section: 178:19-i Reporting Requirements. I. The holders of the retail tobacco licenses, tobacco products manufacturers, and tobacco products wholesalers shall b
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2026 SB524
amend · effective 2027-01-01
-cigarette, or alcohol sales portion of the license separately under the provisions of RSA 179:57.] 4 New Subparagraph; Liquor Licenses and Fees; Tobacco Product Seizure. Amend RSA 178:19-g, I by inserting after subparagraph (d) the following new subparagraph: (e) In addition to any other fines or penalties authorized under this section, the commission may exercise the seizure authority provided in RSA
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2026 SB524-FN
amend · effective 2027-01-01
-cigarette, or alcohol sales portion of the license separately under the provisions of RSA 179:57.] 4 New Subparagraph; Liquor Licenses and Fees; Tobacco Product Seizure. Amend RSA 178:19-g, I by inserting after subparagraph (d) the following new subparagraph: (e) In addition to any other fines or penalties authorized under this section, the commission may exercise the seizure authority provided in RSA
-
2026 SB524-FN
amend · effective 2027-01-01
rules, pursuant to RSA?541-A, governing the procedures for seizure in place, custody, and disposition. 5 New Section; Liquor Licenses and Fees; Reporting Requirements. Amend RSA 178 by inserting after section 19-h the following new section: 178:19-i Reporting Requirements. I. The holders of the retail tobacco licenses, tobacco products manufacturers, and tobacco products wholesalers shall b
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2026 SB563
amend · effective 2026-07-01
lative to direct shippers of wine. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Direct Wine Shipper; License. Amend RSA 178 by inserting after section 27-b the following new section: 178:27-c Direct Shippers; Small Wineries. I. In this section, “direct wine shipper” means a winery located outside of New Hampshire that produces fewer t
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2026 SB563-FN
amend · effective 2026-07-01
lative to direct shippers of wine. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Direct Wine Shipper; License. Amend RSA 178 by inserting after section 27-b the following new section: 178:27-c Direct Shippers; Small Wineries. I. In this section, “direct wine shipper” means a winery located outside of New Hampshire that produces fewer t