78:27 Rulemaking. –
The commissioner shall adopt rules under RSA 541-A relative to the following:
I. The use, purchase, and purpose of tobacco stamps.
II. License application processes.
III. Documentation required to be maintained by licensees.
IV. Application of credits and refunds for taxes paid on other tobacco products.
V. Roll-your-own tobacco.
VI. Refund process for stamps on outdated, damaged, or unsaleable cigarettes.
VII. Documentation and filing requirements for licensees with regard to the Master Settlement Agreement.
VIII. Licenses, forms, reports, and returns.
IX. Hearings procedures.
X. Any other matter necessary to the proper administration and enforcement of this chapter.