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RSA 78:12 · Resale of Stamps; Redemption; Refund

Title
V: TAXATION
Chapter
78 · TOBACCO TAX
Status
current
Official source linked
Yes
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78:12 Resale of Stamps; Redemption; Refund. –

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I.

No wholesaler shall sell or transfer any stamps issued under RSA 78:10.

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II.

The commissioner may redeem any unused stamps presented by a wholesaler at a price equal to the amount paid by that wholesaler.

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III.

The commissioner may refund the purchase price of stamps to the wholesaler if the wholesaler demonstrates to the satisfaction of the commissioner that the stamps have been destroyed, in circumstances beyond the control of the wholesaler, and not affixed.

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IV.

The commissioner may refund the purchase price for stamps which are destroyed after affixing to outdated, damaged, or unsaleable cigarettes.

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V.

The state treasurer shall provide, out of money collected under this chapter, the funds necessary for redemption or refund. Source. 2019, 178:1, eff. Jan. 1, 2020. Indicia of Tax Paid-Other Tobacco Products

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Source note

Source. 2019, 178:1, eff. Jan. 1, 2020. Indicia of Tax Paid-Other Tobacco Products

Source history

  • 2019, 178:1, eff. Jan. 1, 2020. Indicia of Tax Paid-Other Tobacco Products

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Bill relationships

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    ed: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemption

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