Section Rev 207.08 - Hearings For Seizure, Forfeiture and Destruction of Illegal Tobacco ProductsIn proceedings involving the seizure, forfeiture, and destruction of illegal tobacco products, the following rules shall apply:
(a) "Contraband" means tobacco products without the indicia required under RSA 78:10, RSA 78:11, RSA 78:13, RSA 78:14, or Rev 1000 to evidence the payment of the tax imposed by RSA 78;(b) "Owner" means a person with legal title to the tobacco product seized pursuant to RSA 78:18;(c) "Tobacco products" means "tobacco products" as defined in RSA 78:1II, XI;(d) If the department finds any tobacco product at any place in this state without the indicia required under RSA 78:10, RSA 78:11, RSA 78:13, RSA 78:14, or Rev 1000 to evidence the payment of the tax imposed by RSA 78, the department shall seize such tobacco product and shall commence an emergency action to determine whether the tobacco product that has been seized is contraband and shall be subject to forfeiture and destruction under RSA 78:18 by serving a notice of the hearing within 10 days after the seizure;(e) An adjudicative proceeding shall be commenced within 15 days of service of the notice of the hearing;(f) The owner shall have an opportunity to appear at the proceeding and show cause why the tobacco product is not contraband and should be returned to the owner;(g) The department shall maintain possession of the seized tobacco product during the adjudicative proceeding, but shall allow the owner the opportunity to examine the tobacco product prior to the hearing;(h) After the hearing, the presiding officer shall render a decision in writing and, by order, shall: (1) Declare the tobacco product is contraband and is subject to seizure and forfeiture; or(2) Declare the tobacco product returnable in whole or in part to the owner;(i) A failure by an owner, or the owner's designated representative, to appear at a scheduled hearing shall result in a finding by the presiding officer that the seized tobacco product is contraband and is subject to forfeiture and destruction under RSA 78:18, 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;(j) A failure by the department to appear at a scheduled hearing shall result in a finding by the presiding officer that the tobacco product is returnable to the owner;(k) The final decision or order of the presiding officer on any seizure hearing shall be final, except that petitions for reconsideration or motions for rehearing shall be permitted if filed within 15 business days of service of the final decision or order;(l) Pursuant to RSA 78:19, IV, an aggrieved owner may appeal any adverse final decision or order of the presiding officer by filing such appeal with the board of tax and land appeals within 30 days of the issuance of the final decision or order; and(m) If, after a hearing, the presiding officer determines that the tobacco product is contraband and lawfully subject to seizure and forfeiture and the owner from whom the tobacco product was seized, or any person claiming an interest in the tobacco product, does not take an appeal to the board of tax and land appeals within 30 days of the issuance of the final decision or order, the tobacco product seized shall be considered forfeited to the state by operation of law and subject to destruction by the department.N.H. Admin. Code § Rev 207.08
#4060, eff 5-29-86; ss by #4510, eff 10-26-88; rpld by #5190, eff 7-23-91, INTERIM, EXPIRED: 11-20-91
New. #9825-B, eff 11-25-10
Amended by Volume XXXV Number 32, Filed August 13, 2015, Proposed by #10881, Effective 7/11/2015, Expires7/11/2025.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.