Section 78:11 Metering Machines.
The commissioner shall adopt rules pursuant to RSA 541-A relative to the authorization of any licensee to use a metering machine in lieu of stamps and the insuring of the payment of all taxes properly due under RSA 78. The commissioner shall not permit the use of any such machine until prepayment covering the cost of the tax less discount, for which the meter is set, shall have been made or unless a bond satisfactory to the commissioner shall have been filed, conditioned upon the payment of said amount. Cash may be used as security in place of surety bond.
Source. 1939, 167:8; 180:1. RL 79:8. 1947, 133:7. RSA 78:11. 1973, 544:9. 1981, 128:21; 210:14, eff. July 1, 1981.