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RSA 78 Tobacco Tax

Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.

Change 1

What to do with it
As published

78:17 Assessment of Additional Tax.

I. If, after an audit of the tax returns, books, and records of a wholesaler, or a retailer or consumer who has purchased tobacco products without adequate documentation of tax paid, the department determines there is a deficiency with respect to the tax due under this chapter, the department shall assess the tax and all applicable additions to tax pursuant to RSA 21-J due to the state against the person liable, give notice of the assessment to the person liable, and make demand upon that person for payment. II. If the department finds that a person liable for the tax intends to leave the state, or remove property from the state, or discontinue business, or do any other act that might prejudice the department's ability to collect the tax due, the department may issue a jeopardy assessment of tax, interest, and penalties based on its best estimates of the tax liability. III. The person against whom a notice of assessment is issued shall have the right to appeal the assessment in accordance with RSA 21-J:28-b. Source. 2019, 178:1, eff. Jan. 1, 2020.

Your change, as a redline

78:17 Assessment of Additional Tax.

I. If, after an audit of the tax returns, books, and records of a wholesaler, or a retailer or consumer who has purchased tobacco products without adequate documentation of tax paid, the department determines there is a deficiency with respect to the tax due under this chapter, the department shall assess the tax and all applicable additions to tax pursuant to RSA 21-J due to the state against the person liable, give notice of the assessment to the person liable, and make demand upon that person for payment. II. If the department finds that a person liable for the tax intends to leave the state, or remove property from the state, or discontinue business, or do any other act that might prejudice the department's ability to collect the tax due, the department may issue a jeopardy assessment of tax, interest, and penalties based on its best estimates of the tax liability. III. The person against whom a notice of assessment is issued shall have the right to appeal the assessment in accordance with RSA 21-J:28-b. Source. 2019, 178:1, eff. Jan. 1, 2020.

One line that says what changes, such as "Halve the dog tax".

Who it helps, what it costs, what it fixes. It is what persuades people to support it.

A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.

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Think it through

Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.

Questions to start with
Think it through
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