RSA 78:19 Administrative Hearings on Tobacco Tax Certificate Suspension or Revocation and Seizure and Forfeiture of Contraband Tobacco Products.
Title: V - TAXATION
Chapter: 78 - TOBACCO TAX
I. Within 10 days after a seizure of tobacco products under RSA 78:18, the commissioner shall schedule and notice a hearing at which the owner shall have an opportunity to show cause as to why the seizure was inappropriate.
II. To suspend or revoke a tobacco tax certificate under RSA 78:20, the commissioner shall provide the certificate holder with notice and a hearing at which the certificate holder shall have an opportunity to show cause as to why the suspension or revocation is inappropriate.
III. The commissioner shall issue a final order in writing following a hearing under paragraph I or II.
IV. Within 30 days of the notice of a final order by the commissioner, the certificate holder, owner, or other person, as applicable may appeal the final order by written