RSA 78:9 Denial of Tobacco Tax Certificate Application.

Title: V - TAXATION Chapter: 78 - TOBACCO TAX

I. The commissioner may deny a manufacturer's or wholesaler's application for a tobacco tax certificate, for any of the following reasons:
(a) The applicant's tobacco tax certificate was revoked by the commissioner under RSA 78:20.
(b) The commissioner believes that the application is filed by a person as a subterfuge for the real person in interest whose tobacco tax certificate was revoked by the commissioner under RSA 78:20.
(c) The applicant, or a person or entity that owns or has a right to control any interest in the applicant, is not in good standing with the department as described in RSA 78:8, III.
(d) The applicant, or a person or entity that owns or has a right to control any interest in the applicant, has been convicted of a crime provided for in t

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