Section Rev 207.05 - Hearings on the Suspension or Revocation of a Tobacco Tax License In proceedings involving the suspension or revocation of tobacco tax licenses issued by the department, or the New Hampshire liquor commission under RSA 178 for the retail sale or sampling of tobacco products, the following rules shall apply:
(a) If the department finds that the licensee has failed to comply with the statute or the rules administering the tobacco tax, the department shall provide the licensee with: (1) Written notice of its intent to suspend or revoke the licensee's tobacco tax license;(2) Written notice of the facts and conduct upon which the department intends to base its action; and(3) The date and time of a hearing;(b) An adjudicative proceeding shall be commenced within 15 days of the service of the notice of intent to suspend or revoke;(c) The licensee shall have an opportunity to appear at the proceeding and show cause why the suspension or revocation should not be granted;(d) A failure by a licensee, or the licensee's designated representative, to appear at a scheduled hearing shall result in a finding by the presiding officer that the license is suspended or revoked, unless within 5 business days of the failure to appear, the licensee or the licensee's designated representative, files written notification to the hearing officer evidencing reasonable cause as to the failure to appear at the scheduled hearing. Reasonable cause shall include accident, mistake, or misfortune or other reason beyond control of the licensees;(e) A failure by the department to appear at a scheduled hearing shall result in a finding by the presiding officer that the licensee's license shall not be suspended or revoked;(f) Any valid license held by a licensee shall remain in full force and effect pending the issuance of a final order on the notice of intent to suspend or revoke;(g) A license shall be suspended for a period of time not to exceed 90 days upon the presiding officer's determination that the license holder has neglected or willfully violated the statute or rules administering the tobacco tax by actions such as, but not limited to: (1) Failure to file a tobacco tax return or report;(2) Filing a tobacco tax return, report, or affidavit, which is false;(3) Failure to collect, truthfully account for, or remit tobacco taxes to the department;(4) Making a payment that is rejected by the licensee's financial institution for insufficient funds;(5) Violating the provisions of RSA 78:10, RSA 78:11, RSA 78:13, RSA 78:14, or Rev 1000, regarding the purchase or sale of tobacco products without evidence of tax paid;(6) Failure to keep a sufficient number of recently purchased stamps on hand pursuant to RSA 78:11, II, or file the accounting required by RSA 78:13, III;(7) A conviction, or admission to sufficient facts to support a finding of guilt, for a crime arising from any: b. Violation of federal or any state law where the underlying conduct relates to tobacco products; orc. Violation of law involving dishonesty or fraud in this state or any other state:1. For a misdemeanor, if within the 5-year period immediately preceding the date of the service of the notice of intent to suspend or revoke; or2. For a felony, if within the 10-year period immediately preceding the date of the service of the notice of intent to suspend or revoke;(8) Having had tobacco products that were seized from the licensee's business premises and held by the department as contraband on at least one occasion during a 5-year period; or(9) Having refused to permit, hindered, or obstructed an examination, investigation, or search authorized under RSA 78:16;(h) Pursuant to RSA 78:21, II, the department shall assess an administrative fine in addition to, or in lieu of, a period of suspension, pursuant to Rev 1008.07 and in accordance with the procedures for suspension provided in (a)-(g) above;(i) A license shall be revoked upon the presiding officer's determination that the license holder has repeatedly neglected or willfully violated the statute or rules administering the tobacco tax by actions such as, but not limited to: (1) The licensee's actions as described in (g)(1)-(9) above; or(2) Failure to cure the cause of a suspension; and(j) As provided in RSA 78:19, IV, within 30 days of the notice of a final order by the presiding officer, an aggrieved licensee may appeal any adverse order by written application to the board of tax and land appeals. N.H. Admin. Code § Rev 207.05
#4060, eff 5-29-86; ss by #4510, eff 10-26-88; ss by #4706, eff 11-21-89; ss by #5389, eff 5-5-92, EXPIRED:5-5-98
New. #6749, eff 5-19-98 (from Rev 207.04) , EXPIRED: 5-19-06
New. #8658-B, eff 6-13-06; ss by #9825-B, eff 11-25-10
Amended by Volume XXXVI Number 41, Filed October 13, 2016, Proposed by #11185-B, Effective 9/20/2016, Expires 9/20/2026.Amended by Volume XL Number 33, Filed August 13, 2020, Proposed by #13076-B, Effective 7/25/2020, Expires 7/25/2030.