The commissioner shall adopt rules under RSA 541-A relative to the following:

1. I. The use, purchase, and purpose of tobacco stamps.
2. II. Tobacco tax certificate application processes.
3. III. Documentation required to be maintained by tobacco tax certificate holders.
4. IV. Application of credits and refunds for taxes paid on other tobacco products.
5. V. Roll-your-own tobacco.
6. VI. Refund process for stamps on outdated, damaged, or unsaleable cigarettes.
7. VII. Documentation and filing requirements for tobacco tax certificate holders with regard to the Master Settlement Agreement.
8. VIII. Tobacco tax certificates, forms, reports, and returns.
9. IX. Hearings procedures.
10. X. Any other matter necessary to the proper administration and enforcement of this chapter.

Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:17, eff. July 1, 2025.