New Hampshire — Tobacco Tax Credit Bond
New Hampshire's CD-18 supports a wholesaler's request to buy tobacco-tax stamps on thirty-day credit. Prepare the financial statement, three credit references and Revenue's required security before applying; the bond alone does not open the account.
Continue to our secure checkout partner, Propeller (opens in a new tab).
- Recorded state
- New Hampshire
- Bond type
- Cigarette / Tobacco Tax Bond
- Category
- Business operations & taxes
What this bond does
This is stamp-purchase credit security under RSA 78:10. It is not a general substitute for the wholesaler's tax certificate, Liquor Commission license or other-tobacco tax returns.
- Who needs it
- Licensed and certified wholesalers asking Revenue's Collections Division to approve a tax-stamp charge account. Retailer or sampler licensing alone does not establish eligibility for that account.
- Who it protects
- CD-18 binds principal and surety to the Commissioner of Revenue Administration and successors in office for payment for purchased stamps and indicia within thirty days. Current rule Rev 1004.03 additionally requires coverage of the outstanding balance, applicable interest, penalties and costs, including attorney's fees. This protects the state's credit exposure, not the wholesaler's stock or customer collections.
Your bond option
This is the option on record for this bond.
- Bond optionPurchase Now (opens in a new tab)Continue to our secure checkout partner, Propeller (opens in a new tab).
The bond amount describes the limit of the bond obligation, not the price. A listed amount does not establish what the requesting party requires. The premium is what you pay and must be confirmed for the actual option. An E&O limit, where listed, is separate errors and omissions insurance.
Sources
- New Hampshire Revenue — complete CD-18 selected in current2026 forms directory (opens in a new tab)Checked October 27, 2026
- New Hampshire official rules — complete Rev1004 and selected1008.07 (opens in a new tab)Checked October 27, 2026
- New Hampshire Revenue — complete current tobacco-tax FAQ (opens in a new tab)Checked October 27, 2026
Have these ready
- Legal wholesaler name, Revenue tobacco certificate and Liquor Commission license.
- Written stamp-credit request and most recent GAAP financial statement.
- Names, addresses and telephone numbers for three credit references.
- Revenue's required sum and expected aggregate charged purchases.
- CD-18's accepted one-year starting date, execution/attestation and filing instructions.
Questions about this bond
Can I charge purchases up to the full bond amount?
Rev 1004.03 limits aggregate charged purchases to seventy-five percent of the bond amount. Obtain Revenue's approved amount and actual credit limit before placing orders.
Does the bond cover only the face value of stamps?
The model conditions payment for stamps within thirty days. The current credit rule also requires coverage of applicable interest, penalties and costs, including attorney's fees. Use the accepted instrument and required full coverage.
Is the bond's term the same as my tax certificate?
The posted CD-18 specifies one year from its entered start date. The tax certificate and Liquor Commission license have separate requirements; do not transfer their renewal dates into the bond.

