78:17 Assessment of Additional Tax. –
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 RSA 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.
III. The person against whom a notice of assessment is issued shall have the right to appeal the assessment in accordance with RSA 21-J:28-b.