In proceedings involving the denial to issue or renew a manufacturer’s or wholesaler’s tobacco tax license, the following rules shall apply:

1. (a) If the department finds that there is cause to refuse to issue or renew a tobacco tax license pursuant to RSA 78:9, it shall notify the applicant of the denial in writing;
2. (b) Pursuant to RSA 78:9, III, an applicant aggrieved by the denial of a license may petition for reconsideration within 60 days after the department issues the notice of denial in accordance with the procedures provided in RSA 21-J:28-b and this chapter; and

3. (c) After a hearing, the denial shall be upheld upon the presiding officer’s determination that:

   1. (1) The applicant is not in good standing with the department as described in RSA 78:8, III;
   2. (2) There is reason to believe that the application was filed by a person or entity as a subterfuge for the real person or entity in interest whose license was revoked;

   3. (3) Within a 2-year period prior to the date on which the application was filed, the applicant has been convicted of a crime arising from any:

      1. a. Violation of RSA 78;
      2. b. Violation of federal or any state law where the underlying conduct relates to tobacco products; or
      3. c. Violation of law involving dishonesty or fraud in this state or any other state; or

   4. (4) The applicant has, with respect to the current license or a previous license, repeatedly violated the statute or rules administering the tobacco tax by actions such as, but not limited to:

      1. a. Failure to submit a complete Form DP-31, “Application for Tobacco Tax License”;
      2. b. The applicant’s license has previously been revoked, suspended, or not renewed for cause; or
      3. c. The licensee’s actions as described in Rev 207.05(g)(1)-(6), (8), and (9) above.

Source. #13076-B, eff 7-25-20