N.H. Admin. Code § Rev 1005.01

Current through Register No. 1, January 2, 2025

Section Rev 1005.01 - Purchases of Tax Stamps

Licensed wholesalers purchasing tax stampsshall:

(a) Submit a completed Form CD-15, "Cigarette Stamp Order", to the department in accordance with Rev 1009.05;

(b) Be liable for the payment of all shipping expenses, including any insurance charges; and

(c) Be liable for the payment of the tax stamps purchased.

N.H. Admin. Code § Rev 1005.01

#1838, eff 10-19-81; ss by #2206, eff 12-12-82; ss by #4158, eff 11-3-86; ss by #4707, eff 11-21-89; ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536, eff 3-6-14 (from Rev 1004.01)

Amended by Volume XLII Number 49, Filed December 8, 2022, Proposed by #13490, Effective 11/15/2022, Expires 11/15/2032