Current through Chapter 381 of the 2024 Legislative Session
Section 541-D:5 - Reporting of Information; Escrow InstallmentsI. Not later than 20 days after the end of each calendar quarter, and more frequently if so directed by the attorney general, each stamping agent shall submit such information as the attorney general requires to facilitate compliance with this section, including, but not limited to, a list by brand family of the total number of cigarettes or in the case of roll your own, the equivalent stick count for which the stamping agent affixed stamps during the previous calendar quarter or otherwise paid the tax due for such cigarettes. The stamping agent shall maintain, and make available to the attorney general, all invoices and documentation of sales of all non-participating manufacturer cigarettes and any other information relied upon in reporting to the attorney general for a period of 5 years.II. As provided under RSA 21-J:14I, XI, the commissioner is authorized to disclose to the attorney general or designee any information received under this chapter and requested by the attorney general or designee for purposes of determining compliance with and enforcing the provisions of this chapter. The commissioner and attorney general shall share with each other the information received under this chapter, and may share such information with other federal, state or local agencies only for purposes of enforcement of this chapter, the Master Settlement Agreement, RSA 541-C, or corresponding laws of other states.III. The attorney general may require at any time from the non-participating manufacturer, proof from the financial institution in which such manufacturer has established a qualified escrow fund for the purpose of compliance with RSA 541-C of the amount of money in such fund being held on behalf of the state and the dates of deposits, and listing the amounts of all withdrawals from such fund and the dates thereof.IV. In addition to the information required to be submitted pursuant to this section, the attorney general may require a stamping agent, distributor or tobacco product manufacturer to submit any additional information including, but not limited to, samples of the packaging or labeling of each brand family, as is necessary to enable the attorney general to determine whether a tobacco product manufacturer is in compliance with this chapter.V. To promote compliance with the provisions of this chapter, the attorney general may adopt rules requiring a tobacco product manufacturer subject to the requirements of RSA 541-C:3, I(b) to make the escrow deposits required in quarterly installments during the year in which the sales covered by such deposits are made. The attorney general may require production of information sufficient to enable the attorney general to determine the adequacy of the amount of the installment deposit. 2003, 152 : 1 , eff. Jan. 1, 2004.