reglab/housing_qa huggingface dataset:
NH Rev Stat § 78:18 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:18 - Seizure and Forfeiture of Contraband Tobacco Products.

    78:18 Seizure and Forfeiture of Contraband Tobacco Products. –||I. Any tobacco products found at any place in this state, pursuant to inspection under RSA 78:16, without the indicia of tax paid required under RSA 78:10, RSA 78:11, RSA 78:13 or RSA 78:14 are contraband goods and subject to forfeiture to the state.||II. Any tobacco products imported, sold, or offered for sale in violation of RSA 78 are contraband goods and subject to forfeiture to the state.||III. Any official designated in RSA 78:16 shall have the power to seize contraband tobacco products in the manner provided in RSA 617 or by immediately seizing the contraband tobacco products. The official shall provide an accounting to the commissioner itemizing the contraband seized within 30 days after the seizure.||IV. The commissioner shall provide the owner of seized contraband tobacco products with an opportunity to appeal the seizure through an administrative proceeding before the department, as provided in RSA 78:19.||V. If the commissioner determines that the seizure was appropriate and that determination is affirmed through failure on the part of the owner to pursue further action or through the final action of a court of competent jurisdiction, the commissioner shall destroy the seized contraband tobacco products.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:19 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:19 - Administrative Hearings on License Suspension or Revocation and Seizure and Forfeiture of Contraband Tobacco Products.

    78:19 Administrative Hearings on License Suspension or Revocation and Seizure and Forfeiture of Contraband Tobacco Products. –||I. Within 10 days after a seizure of tobacco products under RSA 78:18, the commissioner shall schedule and notice a hearing at which the owner shall have an opportunity to show cause as to why the seizure was inappropriate.||II. To suspend or revoke a license under RSA 78:20, the commissioner shall provide the licensee with notice and a hearing at which the licensee shall have an opportunity to show cause as to why the suspension or revocation is inappropriate.||III. The commissioner shall issue a final order in writing following a hearing under paragraph I or II.||IV. Within 30 days of the notice of a final order by the commissioner, the licensee, owner, or other person, as applicable may appeal the final order by written application to the board of tax and land appeals. The board of tax and land appeals shall hear the appeal de novo.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:20 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:20 - Suspension or Revocation of License.

    78:20 Suspension or Revocation of License. –||I. The commissioner, after notice and hearing under RSA 78:19, may suspend for a period of time not to exceed 90 days, or revoke any license issued under this chapter or RSA 178 as it relates to licensure for the retail sale or sampling of tobacco products, or uphold the denial of a license for any one of the following reasons:||(a) The licensee fails to file any return or report required by this chapter.||(b) The licensee files a return, report, or affidavit required by this chapter, which is false.||(c) The licensee fails to collect, truthfully account for, or pay over any tax due under this chapter.||(d) The licensee, or a person or entity that owns or has a right to control any interest in the licensee, has been convicted of, or has admitted to sufficient facts to support a finding of guilt of, any violation under this chapter, any violation under federal law where the conduct underlying the conviction or admission relates to tobacco products, or any violation of law involving dishonesty or fraud, within a 5-year period in the case of a misdemeanor or within a 10-year period in the case of a felony.||(e) Tobacco products without indicia of tax paid have been seized from the licensee's business premises and held by the department as contraband on one or more occasions during a 5-year period.||(f) The licensee has refused to permit, hindered, or obstructed an examination, investigation, or search authorized under RSA 78:16.||(g) The licensee, or a person or entity that owns or has a right to control any interest in the licensee, is not a suitable person for licensure in New Hampshire, as determined by the commissioner pursuant to rules adopted under RSA 541-A.||II. License suspension for a violation of RSA 78:26 shall be as provided in RSA 78:26, VII.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:21 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:21 - Administrative Penalties.

    78:21 Administrative Penalties. –||I. Administrative penalties for violation of RSA 78:26 shall be in accordance with RSA 78:26, VII.||II. In addition to, or in lieu of, a period of license suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies RSA 78:2, III, who has sold tobacco product without indicia of tax paid, or against any retailer who has purchased tobacco products without indicia of tax paid, as follows:||(a) First offense-$500.||(b) Second offense-$1,500.||(c) Third offense-$5,000.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:22 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:22 - Reinstatement After Revocation.

    78:22 Reinstatement After Revocation. –||The commissioner may reinstate a revoked license if he or she is satisfied that the former licensee will comply with the provisions of this chapter.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:23 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:23 - Notice to Liquor Commission.

    78:23 Notice to Liquor Commission. –||The commissioner shall provide notice to the liquor commission of a retailer whose license has been suspended or revoked by the commission.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:24 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:24 - Distribution of Funds.

    78:24 Distribution of Funds. –||I. The commissioner shall determine the additional amount of revenue produced by any additional tax in excess of $1.00 for each package containing 20 cigarettes or little cigars or at a rate proportional to such rate for packages containing other than 20, on all tobacco products sold at retail in this state imposed by RSA 78:2 and shall certify that amount to the state treasurer by October 1 of each year for deposit in the education trust fund established by RSA 198:39.||II. The commissioner shall make quarterly estimates of the amount of additional revenues that will be produced by such increase in tax rate for the next fiscal year and shall certify such amount to the state treasurer for deposit in the education trust fund established by RSA 198:39. Such estimates shall be certified on June 1, September 1, December 1, and March 1 of each year.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:25 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:25 - Preservation of Revenues.

    78:25 Preservation of Revenues. –||The general court hereby finds, determines, and declares that this subdivision is necessary for the protection of revenues to which the state is entitled under the Master Settlement Agreement between the state and the tobacco industry. The general court also finds, determines, and declares that this subdivision is necessary for the preservation of the public health and safety.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:27 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:27 - Rulemaking.

    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.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78-A:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:1 - Title.

    78-A:1 Title. –||This chapter may be known and cited as the "Meals and Rooms Tax Law."|||Source. 1967, 213:1, eff. July 7, 1967. 2019, 304:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78-A:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:2 - Administration; Rules; Questions of Law.

    78-A:2 Administration;  Rules;  Questions of Law. –||I. [Repealed.]||II. The commissioner shall adopt rules, pursuant to RSA 541-A, after public hearing, relative to carrying out the intent and purpose of this chapter.||III. The commissioner may at any time, reserve, certify, and transfer to the supreme court for decision any question of law which arises in connection with the administration of this chapter.|||Source. 1967, 213:1. 1969, 287:2. 1973, 544:9, 11, XVII. 1975, 439:6, 34, XIII. 1981, 128:24. 1986, 1:4, eff. Jan. 8, 1986.|
NH Rev Stat § 78-A:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:4 - Meals and Rentals Licenses Required; Penalty.

    78-A:4 Meals and Rentals Licenses Required;  Penalty. –||I. Each operator shall register with the department the name and address of each place of business within the state where it operates a hotel, sells taxable meals, or rents motor vehicles. The operator shall complete a registration, upon receipt of which the department shall issue a meals and rentals license for each place in such form as it determines, attesting that the registration has been made, provided that a license shall not be issued or renewed if the operator owes unpaid taxes, interest, or penalties from any tax administered by the department. A license may be denied if the commissioner has reason to believe that the registration is filed by a person as a subterfuge for the real person in interest whose license has been previously been revoked, suspended, or not renewed for cause. Licenses shall expire on June 30 in each odd-numbered year, unless the business ceases operation, a change in ownership occurs, or the license is revoked or suspended by the department prior to expiration of the license.||I-a. The license shall be conspicuously posted in a public area upon the premises to which it relates. Violation of the posting requirement in this paragraph may result in a warning from the department that the operator's license may be revoked, suspended, or denied. The warning shall include notification to the operator of his or her obligation to obtain a meals and rooms license and pay the meals and rooms tax under this chapter. Subsequent violations of the provisions of this section may constitute sufficient cause for revocation, suspension, or denial of license.||II. [Repealed.]||III. No person shall engage in serving taxable meals, renting rooms, or renting motor vehicles without first obtaining the license required by this section. The license is nonassignable and cannot be transferred. Any person who fails to register or obtain a license as provided in this section shall be subject to the penalty provisions of RSA 21-J:39.||IV. Licenses, operator information displayed on licenses, and license dispositions, such as issuance, renewal, suspension, and revocation, shall be public records.|||Source. 1967, 213:1; 409:11. 1969, 287:9. 1973, 530:4; 544:9. 1975, 439:7. 1977, 563:55. 1983, 439:2. 1991, 163:25. 1999, 17:26. 2001, 199:1. 2007, 147:1. 2009, 144:271. 2010, 48:2. 2011, 224:316, eff. July 1, 2011. 2019, 304:3, eff. Jan. 1, 2020.|
NH Rev Stat § 78-A:4-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:4-a - Advertisements of Short-Term Rentals.

    78-A:4-a Advertisements of Short-Term Rentals. –||Any advertisement for a short-term rental by print, display, publication, distribution, or online listing offering a short-term rental shall include the meals and rooms license number of the operator, as defined in RSA 78-A:3. Violation of the provisions of this section may result in a warning from the department of revenue administration that the operator's license may be revoked, suspended, or denied. The warning shall include notification to the operator of his or her obligation to obtain a meals and rooms license and pay the meals and rooms tax under this chapter. Subsequent violations of the provisions of this section may constitute sufficient cause for revocation, suspension, or denial of license. Nothing in this section shall be construed to change or alter the nature of the use of a property for the purpose of determining compliance with a local zoning ordinance.|||Source. 2016, 323:2, eff. Aug. 23, 2016. 2019, 304:4, eff. Jan. 1, 2020.|
NH Rev Stat § 78-A:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:5 - Suspension and Revocation of Licenses; Appeal.

    78-A:5 Suspension and Revocation of Licenses;  Appeal. –||I. The commissioner may, after notice and hearing, suspend or revoke the license of any operator or may refuse to issue any license for failure to comply with the provisions of this chapter or with the rules and regulations prescribed under this chapter.||II. Any operator aggrieved by a suspension, revocation or refusal of the commissioner may appeal from the ruling either by application to the board of tax and land appeals or by petition to the superior court in the county in which he or she resides or conducts his or her operation within 15 days after receiving written notice of the commissioner's ruling in the manner prescribed in RSA 78-A:15. The board of tax and land appeals or the court, as the case may be, shall hear the appeal forthwith. If the appealing operator files a bond running to the state in an amount fixed by the board of tax and land appeals or the court, with a surety company authorized to do business in the state as surety, conditioned on the payment of taxes due and to become due during the pendency of the appeal, the ruling appealed from is inoperative if it is a ruling of suspension or revocation. If the ruling appealed from is a refusal to renew an existing license, the existing license shall remain valid during the pendency of the appeal if the appeal bond is given.|||Source. 1967, 213:1. 1969, 287:10-13. 1973, 544:14, V. 1983, 394:8. 2001, 199:2, eff. July 1, 2001. 2012, 73:3, eff. May 23, 2012. 2019, 304:5, eff. Jan. 1, 2020.|
NH Rev Stat § 78-A:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:6 - Imposition of Tax.

    78-A:6 Imposition of Tax. –||I. A tax of 8.5 percent of the rent is imposed upon each occupancy.||II. A tax is imposed on taxable meals based upon the charge therefor as follows:||(a) Four cents for a charge between $.36 and $.37 inclusive;||(b) Five cents for a charge between $.38 and $.50 inclusive;||(c) Six cents for a charge between $.51 and $.62 inclusive;||(d) Seven cents for a charge between $.63 and $.75 inclusive;||(e) Eight cents for a charge between $.76 and $.87 inclusive;||(f) Nine cents for a charge between $.88 and $1.00 inclusive;||(g) Eight and a half percent of the charge for taxable meals over $1.00, provided that fractions of cents shall be rounded up to the next whole cent.||II-a. A tax of 8.5 percent is imposed upon the gross rental receipts of each rental.||III. The operator shall collect the taxes imposed by this section and shall pay them over to the state as provided in this chapter.|||Source. 1967, 213:1. 1969, 287:14. 1977, 330:1. 1981, 568:150. 1983, 226:1. 1999, 17:27; 163:8. 2009, 144:4, eff. July 1, 2009. 2021, 91:103, eff. June 25, 2021.|
NH Rev Stat § 78-A:6-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:6-a - Exception to Tax; Gratuity Charges.

    78-A:6-a Exception to Tax;  Gratuity Charges. –||I. Gratuity charges added to the charge for a taxable meal or taxable room shall not be taxed under this chapter if:||(a) The gratuity is not used by the operator in lieu of the tipped employee minimum wage requirements of RSA 279:21, or as a pool from which bonuses are paid to managerial personnel;||(b) The gratuity is paid to the service personnel providing the service for which the gratuity is charged;||(c) The amount of the gratuity does not exceed 18 percent of the charge for the taxable meal and/or rent imposed on each occupancy;||(d) The gratuity exceeds the percentage specified in subparagraph (c) and the amount is not separately stated, the exception from tax shall be limited to the percentage enumerated and the additional gratuity shall be subject to tax; and||(e) The payroll or other business records of the operator substantiate the distribution of the gratuity to the service employees as a payment that does not supplement wages or is not in lieu of wages.||II. Gratuity charges arranged by written contract between operators and motorcoach service providers or other businesses making group purchases on behalf of purchasers or occupants shall not be taxed under this chapter if the requirements of RSA 78-A:6-a, I are met.||III. Gratuity charges included in package arrangements offered by hotels to purchasers or occupants, which are not arranged by written contract between operators and motorcoach service providers or other businesses making group purchases on behalf of purchasers or occupants, shall not be taxed under this chapter if the requirements of RSA 78-A:6-a, I are met.||IV. The amount of any gratuity charge excepted from tax by RSA 78-A:6-a, I, II, or III shall be limited to that amount actually received by the service personnel providing the service for which such gratuity is charged.|||Source. 1993, 225:1. 1996, 53:2. 2002, 232:17. 2003, 249:1, eff. July 1, 2003. 2019, 304:6, eff. Jan. 1, 2020.|
NH Rev Stat § 78-A:6-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:6-b - Exception to Tax; Auxiliary Charges.

    78-A:6-b Exception to Tax;  Auxiliary Charges. –||I. Any auxiliary charges, not including gratuity charges, such as, but not limited to, service charges, house charges, management fees, or housekeeping charges, added to the charge for a taxable meal or taxable room, shall not be taxed under this chapter if:||(a) The taxable meal or taxable room rental may be purchased without such auxiliary charges at the option of the purchaser or occupant; and||(b) The amount of the auxiliary charge is separately stated on the contract or receipt.||II. The portion of a single aggregate charge allocated to items which are not customarily associated with the purchase of a taxable room or taxable meal, including but not limited to ski lift tickets, boat ride fees, amusement park admission tickets, theater tickets, or other similarly packaged items shall not be taxable if:||(a) The packaged item or service is not part of the operator's standard room rental or meal and the allocated cost of the package item or service is equal to the amount paid to an outside vendor or the allocated cost of the package item or service is the amount over and above the amount which a consumer would be ordinarily charged for the room rental and/or meal had the consumer purchased the room or meal without the packaged item or service;||(b) The allocated cost of the package for gratuities meets the requirements of RSA 78-A:6-a, I; and||(c) The operator's business records provide the documentation necessary for the department to determine the allocation of costs and the proper application of the tax.||III. Admission charges shall not be taxed under this chapter if:||(a) The charge is paid for admission only, and not for any food or beverages, including alcoholic beverages; and||(b) The amount of the admission charge is separately stated on the contract or receipt.|||Source. 2019, 304:6, eff. Jan. 1, 2020.|
NH Rev Stat § 78-A:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:8 - Returns and Payment.

    78-A:8 Returns and Payment. –||I. Every operator shall, on or before the fifteenth day of the calendar month following the collection of taxes imposed by this chapter, file a return reporting the results of the preceding month to the commissioner of revenue administration. This return shall be filed even though no tax may be due. Returns may be filed by mail or electronically. If such operator has been granted permission to make other than monthly filings, as provided in RSA 78-A:9, II(b), the operator shall make a return in accordance with the return schedule permitted by the department of revenue administration, even though no tax may be due. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it shall contain. All electronically filed returns shall contain an electronic authorization by the operator or an authorized representative subject to the pains and penalties of perjury. The commissioner shall adopt rules, under RSA 541-A, relative to the method of electronic authorization.||II. The taxes collected by every operator shall be paid to the state on or before the fifteenth day of the calendar month following their collection. The operator may deduct from the taxes collected the compensation allowed by RSA 78-A:7, III, and remit the net taxes by electronic funds transfer to the commissioner of revenue administration.||III. Notwithstanding the provisions of any other law, returns and remittances due under this chapter shall be considered timely only if received by the department of revenue administration on or before the fifteenth day of the calendar month in which they were due. If this due date falls on a Saturday, Sunday, or legal holiday, then the returns and remittances due under this chapter shall be filed no later than the next business day.||IV. An operator shall receive notification of a successful filing and a confirmation number which shall serve as proof of filing.||V. Any operator that does not choose to file electronically shall forfeit any amounts retained pursuant to RSA 78-A:7, III to the department to offset the costs of manual paper filing. The forfeiture shall be waived for any business with under $25,000 in meals and rooms taxable revenue in the prior calendar year.|||Source. 1967, 213:1; 409:5. 1973, 544:9. 1983, 469:65. 1985, 370:1. 1987, 160:1; 189:3. 1997, 132:2. 1998, 383:2, 3, eff. Aug. 25, 1998. 2021, 24:2, eff. May 6, 2021.|
NH Rev Stat § 78-A:8-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:8-a - Repealed by 2019, 304:11, II, effective Jan. 1, 2020.

    78-A:8-a Repealed by 2019, 304:11, II, effective Jan. 1, 2020. –|