Saf-C 300 Road Toll Rules

Department of Safety

33 Hazen Drive

Concord, New Hampshire 03305

CHAPTER Saf-C 300 ROAD TOLL ADMINISTRATION RULES

REVISION NOTE:

Document #6031, effective 5-3-95, made extensive changes to the wording, numbering, and format of rules in Chapter Saf-C 300 governing road toll administration rules. Document #6031 supersedes all prior filings for the sections in Chapter Saf-C 300. The filings prior to Document #6031 include the following documents:

#2252, effective 12-31-82 #5218, effective 9-4-91

#2703, effective 5-9-84 #5275, effective 11-20-91

#4561, effective 1-3-89 #5378, effective 4-21-92

#4756, effective 2-6-90 #5451, effective 8-26-92, Expired: 12-24-92 (Interim)

#4825, effective 6-1-90 #5523, effective 12-8-92

#5939, effective 1-3-95, Expired 5-3-95 (Interim)

PART Saf-C 301 PURPOSE

Saf-C 301.01 Purposes.

(a) The purpose of this chapter is to manage the functions of the administration and to educate the public as to the requirements for reporting, record keeping, and payment of road toll, obtaining IFTA licenses, motor fuel distributor and transporter licenses in the State of New Hampshire.

(b) The purpose of this chapter is also to define the following road toll bureau responsibilities:

(1) To issue licenses to users of motor fuel, motor fuel distributors, motor fuel and petroleum products transporters, and make refunds of motor fuel tolls used off-highway;

(2) To collect tolls and fees due under road toll statutes and RSA 260:38, IV, maintain records and process all information pertaining to the collections; and

(3) To perform periodic compliance audits and inspections on persons subject to the road toll statutes and RSA 260:38, IV, and these rules.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; ss by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss by #8349, eff 5-10-05

PART Saf-C 302 DEFINITIONS

Saf-C 302.01 Definitions.

(a) The terms enumerated in this section shall have the meaning set forth herein, unless a different meaning is clearly stated in the text, as follows:

(1) "Administration" means the road toll administration of the New Hampshire department of safety. The term includes "road toll administration;

(2) "Administrator" means the chief of road toll operations or his or her designee who administers the road toll law and the road toll administration;

(3) "Canceled" means that a license or any other item to which the term is applied is null and void;

(4) "Commissioner" means the commissioner of the New Hampshire department of safety or his designee;

(5) "Department" means the New Hampshire department of safety;

(6) "Director" means the director of the division of motor vehicles of the New Hampshire department of safety;

(7) "Division" means the division of motor vehicles of the New Hampshire department of safety;

(8) "Gallon" means a liquid measure that is not corrected for temperature that contains 231 cubic inches or the equivalent of 4 1/4 pounds of propane or 100 cubic feet of natural gas. The term includes gross gallons;

(9) "Inventory" as reported by motor fuel distributors means the physical quantity of motor fuel gallons contained in wholesale bulk storage at the time the inventory is taken. Inventory does not include any product contained in a facility that is attached to a pump used for retail sale to the public or any product on consignment to a retail dealer or in a retail station;

(10) "License" means only road toll administration issued identifiers such as motor fuel distributor, transporter, environmental fund licenses and IFTA licenses;

(11) “Motor fuel” means “motor fuel” as defined in RSA 259:58;

(12) "Motor fuel and Petroleum Products Transporter" means a company or vehicle which hauls liquid motor fuels and/or petroleum products under RSA 146-A into New Hampshire. The term includes "transporter";

(13) "Person" means "person" as defined in RSA 21:9;

(14) "Prescribed filing date" means that date pursuant to road toll law and these rules, on which reports are to be filed with the administration;

(15) "Report" means any return submitted to the administration or required by road toll law and these rules;

(16) "Revocation" means “revocation” as defined by RSA 259:90;

(17) “Special fuel” means “special fuel” as defined by RSA 259:103-a.

(18) "Storage facility" means a permanently affixed, enclosed space, used for the accumulation and subsequent distribution of motor fuel at the wholesale level. Storage facility does not include any product contained in a facility that is attached to a pump used for retail sale to the public; and

(19) "Suspension" means “suspension” as defined by RSA 259:107.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; amd by #6854, eff 9-24-98; amd by #7316, eff 7-1-00; amd by #7430, eff 1-24-01; amd by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss by #8349, eff 5-10-05

PART Saf-C 303 INTERNATIONAL FUEL TAX AGREEMENT

Saf-C 303.01 Agreement.

(a) Under the authority provided by 21-P:14, VI, the commissioner hereby incorporates by reference the international fuel tax agreement, as ratified in 1996 and amended July 1, 1998, including the articles of agreement, audit manual, and the administrative procedures manual, as ratified by the member jurisdictions.

(b) The International Fuel Tax Agreement shall be referred to as "IFTA" in these rules.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; amd by #6854, eff 9-24-98; amd by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss by #8349, eff 5-10-05

Saf-C 303.02 Applicability.

(a) All persons operating qualified motor vehicle(s), in New Hampshire and one or more additional member jurisdiction(s) shall comply with IFTA.

(b) For the purposes of this part "qualified motor vehicle" means a motor vehicle used, designed or maintained for transportation of persons or property that:

(1) Has 2 axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or

(2) Has 3 or more axles; or

(3) Is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; amd by #6550, eff 7-26-97; amd by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss by #8349, eff 5-10-05

Saf-C 303.03 Availability.

(a) Copies of IFTA, the procedures manual and/or audit manual may be obtained online at http://www.nh.gov/safety/administration/roadtoll/relatedlinks.html, or from the road toll bureau by sending a written request to:

Department of Safety

Road Toll Bureau

33 Hazen Drive

Concord, NH 03305

(b) The fee for photocopying shall be $2.00 for the first page and $.20 for each additional page.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; ss by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss by #8349, eff 5-10-05

PART Saf-C 304 ADMINISTRATION AND GENERAL REQUIREMENTS

Saf-C 304.01 Collection of Tolls. All motor fuel and special fuel shall be assessed for tolls in accordance with the applicable statutes and these rules.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; ss by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss by #8349, eff 5-10-05

Saf-C 304.02 Licensing of Vehicles. All vehicles owned and operated by the United States government, the government of any state or province of Canada, any political subdivision thereof, including any municipality, and any governmental agency thereof, shall be exempt from all road toll licensing requirements.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; ss by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss and moved by #8349, eff 5-10-05 (from Saf-C 304.01)

Saf-C 304.03 Single-Trip Authorization.

(a) Single-trip authorizations to operate a vehicle as provided by RSA 260:52, VI, shall be issued for a 3 day period if the following criteria are met:

(1) The operator is only in the state on a temporary basis; and

(2) The operator does not regularly conduct business in the state.

(b) The fee for the authorization shall be received by the administration prior to issuance of the authorization.

(d) Every single-trip authorization to operate a vehicle, issued in accordance with RSA 260:52, VI, and these rules, shall be carried in the vehicle to which it has been issued, while in effect. It shall be displayed to any law enforcement officer or agent of the department upon demand. Failure to carry the authorization shall cause it to be deemed invalid and the corresponding vehicle to be unlicensed.

(e) No person shall refuse or fail to allow an officer or agent to take the authorization in hand for inspection.

(f) A single-trip user of fuel license shall be issued by a dealer to permit a user who, in the course of seeking repairs to a vehicle, wishes to operate such vehicle in New Hampshire.

(g) The licenses shall be distributed to dealers by the department for issuance by dealers.

(h) A dealer-issued single-trip user of fuel license shall be issued on form RT 206.

(i) The dealer shall include the following on form RT 206:

(1) The name of the vehicle's owner;

(2) The owner's address;

(3) The vehicle's registration number;

(4) The vehicle's year of manufacture;

(5) The make of the vehicle;

(6) The vehicle's identification number;

(7) The location of license issue;

(8) By whom the license was issued;

(9) The date of issue; and

(10) The date the vehicle exits the state.

(j) The license shall be issued to any user, provided such user does not operate their vehicle within New Hampshire, except to seek repairs to such vehicle.

(k) A dealer-issued single-trip user of fuel license shall be effective from the date of issuance until such time as the vehicle reaches its repair destination and then returns to the user's out-of-state point of origin subject to the limitations of (a), above.

(l) Every dealer-issued single-trip user of fuel license issued in accordance with these rules shall be carried in the vehicle to which it has been issued, while in effect. It shall be displayed to any law enforcement officer or agent of the department upon demand. Failure to carry the license shall cause it to be deemed invalid and the corresponding vehicle unlicensed.

(m) Notwithstanding the provisions contained in Saf-C 304.03 (l), a dealer-issued single-trip user of fuel license shall not be required to be carried within the vehicle to which it has been issued in a situation where a user requires repairs of an immediate type and is unable to physically possess a license prior to seeking repairs within New Hampshire.

(n) The following provisions shall apply in the situations stated in (m) above:

(1) In an emergency situation, a user shall be issued a permit by contacting the dealer where the repairs are to be completed and obtaining a permit number by phone or fax machine;

(2) Once the dealer issues the permit number to a user by phone or fax machine, the corresponding license shall be completed by the issuing dealer as if it was issued to the user in-person;

(3) The dealer shall give the completed permit to the user once the user arrives at the dealer's place of business;

(4) A user who obtains a permit by phone or fax machine in an emergency situation shall be deemed to have obtained a valid license in accordance of this section;

(5) Any user who is requested by a law enforcement officer or an agent of the department to display their license, shall inform such officer or agent of the emergency nature of their situation and of the permit number issued to them; and

(6) In an emergency situation and upon the request of any law enforcement officer or agent of the department, a user shall supply such officer or agent with a copy of their permit as soon as they receive same from their issuing dealer.

(o) A dealer issuing single-trip fuel licenses shall keep a copy of the licenses for a period of not less than 4 years; and

(p) In accordance with RSA 260:52, VI, the dealer shall provide the fee to the department prior to the dealer's issuance of a single-trip license. The fee for each license shall be $5.00.

Saf-C 304.04 Cancellation of Accounts.

(a) Unless otherwise provided in these rules, a person subject to the provisions of the road toll law shall be considered to have ceased to do business within this state whenever the person provides notice by writing to the administration no later than 15 days after such discontinuance.

(b) All tolls, penalties and interest imposed by road toll law and these rules which have accumulated prior to the end of any reporting period shall become due and payable concurrently with such discontinuance notwithstanding any other provisions of the law or these rules to the contrary.

(c) Upon discontinuance of a person's business the person shall report and pay in full all road tolls, interest and penalties and surrender to the administration any license previously issued to such person by the administration.

(d) The person shall continue to be subject to all requirements of road toll law and these rules until notice of discontinuance, as required by Saf-C 304.04(a), is received by the administration.

(e) The administration shall cancel the account of any licensee 60 days following the expiration of the last issued license, provided the user has met all reporting requirements and has paid all road tolls, interest and penalties in accordance with road toll law and these rules.

(f) When a person cancels his account with the administration as specified in (a) above, any existing credit shall lapse unless such person applies in writing for a refund of the remaining credit.

(g) Written refund applications shall be submitted to the administration together with the person's notice of cancellation.

(h) Upon receipt of such refund application the administration shall calculate the amount of refund due.

(i) Once the refund is determined as in (h) above, the administration shall issue a refund to the licensee in the amount of the existing credit.

Saf-C 304.05 Reporting - General.

(a) All reports shall be filed in the true legal name of a licensee, which shall be the same name under which his license is issued.

(b) All required reports shall be filed for each reporting period during which a person holds a valid license.

(c) All required reports shall be filed, even in those cases where no operation occurred within the state during a given reporting period.

(d) Failure or inability to acquire forms shall not exempt any person from their obligation to file the required reports within the times specified under RSAs 260:38, 260:52, 260:42, and these rules.

(e) A facsimile of the official forms provided by the administration, which supplies all information required, shall be accepted by the administration if the person does not have access to the official forms.

(f) When a report is mailed to the administration, the date of the post office cancellation mark shall be deemed the filing date. The filing date for hand-delivered reports shall be the date upon which they are received and time-stamped at the administration.

(g) A person shall not be relieved of the liability for road toll fees for failure to obtain a license as required by road toll statutes.

(h) When a person that is subject to the road toll law fails to pay the amount of road tolls due, the road toll shall bear interest at the rate of 1% per month.

(i) It shall be the responsibility of the licensee, to file or cause to be filed all reports required by RSA 260:38, 260:52 and these rules by the prescribed filing date.

(j) Where, because of an error in calculation, the licensee has overpaid any road toll or other fee for which he was liable, a refund shall be issued to the licensee in the amount of the excess payment. Refunds shall not be issued for individual amounts of less than one dollar. Pursuant to RSA 260:50, II, refunds shall not be issued more than 4 years after the date of payment of road tolls erroneously collected.

Source. #6419, eff 1-1-97; ss by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss and moved by #8349, eff 5-10-05 (from Saf-C 304.04)

Saf-C 304.06 Protested Check.

(a) When a person submits a check in payment for a license, toll, fee, penalty or interest assessed under the provisions of the road toll law or these rules and the check is returned as uncollectible, the person shall be immediately assessed a penalty of $25 or 5 percent of the face amount of the check, whichever is the greater, in addition to any other costs directly incurred by the administration in the process of collecting the amount of the returned check.

(b) Upon return of the check, the administrator shall follow the procedure specified in Saf-C 211.03 for the purpose of obtaining full payment of all monies owed to the administration.

(c) If a person fails, neglects or refuses to pay to the administration the full amount of the returned check, the person shall be subject, where appropriate, to the relevant provisions of RSAs 260:39, 260:40, 260:46, 260:52, 260:54, 260:55, 260:63, Saf-C 211.03 and any other administrative rules dealing with failure to pay any road toll, fee, penalty or interest.

(d) Nothing contained in these rules shall preclude the department from seeking the criminal prosecution under RSA 638:4, of any person issuing a bad check.

(e) If more than one check is returned as uncollectible within a 12 month period:

(1) The commissioner shall direct the licensee to pay all road toll charges by certified funds;

(2) The licensee's record shall be reviewed annually and if no violations of Saf-C 300 have occurred, the commissioner shall rescind the order under Saf-C 304.05(e)(1); and

(3) Any payment not made by certified funds under Saf-C 304.05(e)(1) shall be returned to the licensee and not be considered timely paid.

Source. #6419, eff 1-1-97; ss by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss and moved by #8349, eff 5-10-05 (from Saf-C 304.05)

Saf-C 304.07 Accounts Receivable.

(a) In the event a person overpays or underpays any license, toll, penalty or other fee required by road toll law, an invoice or refund voucher shall be issued to the person on form RT 5. Refunds shall not be issued more than 4 years after the due date of the return.

(b) Amounts of less than $1 shall not be invoiced or refunded.

(d) Unless resolved, the account shall be suspended.

Source. #8349, eff 5-10-05 (from Saf-C 304.06)

Saf-C 304.08 Partial Payments.

(a) Payments, when made in an amount less than the total amount due, shall be applied to the person’s liability in the following order:

(1) First against the penalties assessed under RSA 260:40, and protested check fees assessed under the provisions of RSA 6:11-a;

(2) Second against interest assessed under RSA 260:40-a; and

(3) Third, against road tolls due as assessed in accordance with the specific law or rule administered by the department.

(b) Interest shall continue to accrue on any toll liability remaining unpaid until the outstanding toll liability has been paid.

Source. #8349, eff 5-10-05

Saf-C 304.09 Electronic Payment Procedures.

(a) Electronic fund transfers shall be credited in accordance with the provisions of Saf-C 304.08.

(b) Motor fuel distributor licensees who choose to participate in road toll payments through electronic fund transfers shall initiate the transfer so that the amount due settles into the State of New Hampshire’s bank account on or before the due date of the road toll under applicable statute or regulation. Notwithstanding the previous sentence, if the road toll due date falls on a Saturday, Sunday, or holiday, the licensee shall initiate the electronic fund transfer so that the amount due settles into the State of New Hampshire’s bank account on or before the first business day thereafter.

(d) Any payment made by electronic fund transfer which is not made by the due date, as set forth in (b) above, shall be subject to:

(1) The applicable penalties, pursuant to RSA 260:40; and

(2) Interest, pursuant to RSA 260:40-a.

(e) In the instance of any malfunction of the electronic fund transfer payment mechanism, no interest or penalties shall be assessed provided the licensee can show, through its records or other documentation, that the electronic fund transfer payment was initiated in a timely manner.

(f) Any transfer fees, service charges, discrepancies in exchange rate, or other fees charged by the licensee’s financial institution shall be the responsibility of the licensee.

Source. #8349, eff 5-10-05

Saf-C 304.10 Voluntary Electronic Fund Transfer Participation.

(a) Motor fuel distributor licensees can voluntarily participate in the electronic fund transfer by making a request in writing to the department at:

Road Toll Bureau

33 Hazen Drive

Concord, NH 03305

(b) Upon receiving a request from a licensee in accordance with (a) above, the department shall send the licensee a form RT 150 to be completed and returned to the bureau.

(c) Upon receipt by the department of a completed form RT 150, the licensee shall be considered registered for electronic funds transfer payment.

(d) Requests for withdrawal from voluntary participation shall:

(1) Be mailed at least 60 days prior to the last electronic fund transfer payment due date;

(2) Be addressed to:

Road Toll Bureau

33 Hazen Drive

Concord, NH 03305

Source. #8349, eff 5-10-05

PART Saf-C 305 HEARINGS

Saf-C 305.01 Procedural Requirements.

(a) All formal hearings held by the administration shall be conducted in accordance with the procedures set forth in Saf-C 200, unless the procedures are modified by any section of Saf-C 300.

(b) Where the procedures contained in Saf-C 200 and Saf-C 300 are duplicative or in conflict, the procedure contained in Saf-C 300 shall take precedence.

(c) When a person fails to obtain any licenses required by the road toll law, IFTA, or Saf-C 300 or fails to file any report or pay any tolls, fees, penalties or interest required by the law or rules, in accordance with RSA 261:178 and RSA 263:56-a the administrator shall request suspension of the person’s vehicle registration and right to operate any vehicle.

(d) The suspension request shall be filed with the bureau of financial responsibility.

(e) A person who receives a suspension notice under (c) and (d) may request a hearing within 30 days of issuance of notice.

(f) If a hearing is requested the bureau of hearings shall proceed under Saf-C 200.

Saf-C 305.02 Suspension of Licenses.

(a) A person's license shall be suspended if:

(1) S/he files a report bearing false data or information;

(2) S/he fails, neglects or refuses to file the report required by the road toll law, IFTA or these rules;

(3) S/he fails to pay the full amount of road tolls, penalties, interest, licensing or other required fees; or

(4) S/he violates any provision of Title XXI of the New Hampshire revised statutes annotated or any administrative rule adopted pursuant thereto or any other applicable statute, if:

a. The violation indicates activity contrary to the public safety;

b. The violation is part of a pattern of violations of administrative rules and/or statutory provisions; or

c. Suspension of the person's licenses is reasonably believed by the commissioner to serve as a deterrent to future violations.

(b) The commissioner or his designee shall forward written notice of his/her intention to suspend a license to the last address of the person appearing on the files. The notice shall be sent on form RT 11, by certified mail, and shall state a location at which the person may appear and show cause why his license should not be suspended.

(c) If the person fails to appear during the time specified in the notice, the commissioner or his designee shall suspend the person's license, unless the person provides evidence that attendance was impossible due to good cause as defined by Saf-C 203.21(b).

(d) When the person appears for a hearing, the hearing shall be held before a hearings examiner and can include representatives of the administration.

(e) The scope of the hearing shall be limited to the following issues:

(1) The status of the person's account with the administration;

(2) The reason(s) the suspension action is being initiated; and

(3) The reason(s) the person believes that his license should not be suspended.

(f) The hearings examiner shall:

(1) Consider the issues and information presented in the hearing together with information from the records of the administration as s/he may deem appropriate;

(2) After consideration, determine whether to suspend the license; and

(3) Notify the licensee, in writing, of the decision.

(g) Following suspension of a license, for any reason enumerated in this section, an individual shall be required to pay all outstanding road tolls, penalties, interest and fees prior to obtaining a new license or the privileges accorded to a holder.

(h) In any case where a previously suspended license has been restored, notice of the restoration shall be forwarded to the holder of the restored license.

(i) The commissioner or his designee shall deny, in writing, application for any license if:

(1) The application is filed by a person whose license, whether held in the person's present name or in any other name, has been suspended for cause under any provision of RSA 260 or Saf-C 300.

(2) The application for license has been submitted by a person as a subterfuge for any other person in interest whose license previously suspended for cause under any provision of RSA 260 or Saf-C 300.

(j) Within 10 days from the notification of the denial of the application by the commissioner or his designee, the applicant may request a hearing on the refusal by submitting a written request to the director.

(k) If a license has been issued without regard to the provisions in (h) above, or before discovery of the subterfuge, or is issued in error, the commissioner or his designee shall suspend the license after notice and opportunity for a hearing.

(l) The suspension of any license issued by the administration and not otherwise provided for shall be executed in the manner prescribed by Saf-C 305.02.

Saf-C 305.03 Hearing for Denial of License Application.

(a) Pursuant to the authority granted by RSA 260:42, III, in the case of motor fuel and petroleum product transporters and RSA 260:36 in the case of motor fuel distributors the commissioner after giving 5 days written notice to the last known address of an applicant for a license shall fix a time and place where the applicant may appear and show cause why his or her application for a license should not be denied.

(b) The hearing shall be held before a hearings examiner.

(1) Whether the applicant, whose license was previously suspended, has resolved all conditions for which the license was suspended;

(2) Whether the application is made by or on behalf of persons in good standing with the administration;

(3) The names of those persons in whose interest such application is submitted; and

(4) The reason(s) the applicant believes s/he is entitled to receive a license.

(d) The hearings examiner shall review the issues and information presented in the hearing, together with all information from the records of the administration and any other evidence which he or she may deem relevant such as but not limited to:

(1) Information from other states;

(2) Information from surety companies; and

(3) Payments of accounts.

(e) Subsequent to the review the hearings examiner shall order that the license either be granted or denied.

(f) If the applicant fails to appear at the place and time prescribed, the hearings examiner shall deem the action as acquiescence resulting in a license denial. The hearings examiner shall consider the finding final unless the appellant provides evidence that failure to appear was unavoidable due to exigent circumstances.

(g) For the purposes of (f) above, exigent circumstances shall include:

(1) Serious illness;

(2) Hospitalization;

(3) Incarceration;

(4) Death of a family member; or

(5) Any other unforeseeable circumstance beyond the party's control that requires the party's absence from the scheduled hearing.

Source. #6419, eff 1-1-97; amd by #6854, eff 9-24-98; amd by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss by #8349, eff 5-10-05

Saf-C 305.04 Statutory Lien Hearing.

(a) Pursuant to RSA 260:63, a person whose property or property rights are subject to a lien shall be entitled to a hearing. The person may appear at the hearing and show cause why the lien should not be applied to his property or property rights.

(b) In accordance with RSA 260:63, I, (c), notice of the person's right to request such a hearing shall be sent by certified mail.

(c) Notice shall be sent to the person's residence or principal place of business, both of which, for the purpose of this section, shall be determined from the last information supplied by the person to the administration.

(d) If the person files a request for a hearing within 14 days of receiving notice, a hearing examiner shall fix a time and place at which the hearing shall be held and shall notify said person of the appointed time and place.

(e) The hearing shall be held before a hearings examiner pursuant to RSA 260:44 and in accordance with the rules governing hearing procedures contained in Saf-C 200.

(f) The scope of the hearing shall be limited to the following:

(1) The amount of road tolls, fees and interest due the state of New Hampshire from the person;

(2) The nature and location of the person's real or personal property;

(3) Whether or not the person has filed a bond with the road toll administration and the amount of the bond; and

(4) The reasons the person believes the lien should not be applied.

(g) The hearings examiner shall review the issues and information presented in the hearing, together with all information from the records of the administration and evidence presented by the person subject to the lien. After the hearing, the hearings examiner shall determine the amount of road tolls or fees plus interest and cost due the state. If road tolls or fees are not satisfied, the administration shall file a notice of lien, in accordance with RSA 260:63, II. A copy of the order shall be furnished to the person.

(h) If the person fails to request a hearing within the time prescribed by RSA 260:63, I, (c), or fails to appear at the time and place appointed for the hearing, the commissioner or his designee shall determine the amount of road tolls or fees, plus interest and costs, due to the state and should any be due and not satisfied, the commissioner shall file a notice of lien in accordance with RSA 260:63, II. Under such circumstances, the commissioner's or agent's decision shall be deemed final.

Source. #6419, eff 1-1-97; ss by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss by #8349, eff 5-10-05

Saf-C 305.05 Refund Disallowment Hearing.

(a) If an agency of a political subdivision within this state applies to the administration for a refund of the road tolls pursuant to RSA 260:47, III (a), and the refund is disallowed, the applicant may appeal the disallowment. Appeals shall be submitted in writing within 30 days from the date of disallowment to the commissioner. Appeals shall be considered only if a disallowment was ordered because a refund claim was filed after the prescribed filing time limitation in accordance with RSA 260:47 and provided that no other waiver has been granted within 3 years of the appeal.

(b) Upon receipt of an appeal request, the commissioner shall set a time and place at which appellants may appear and show good cause why the waiver should be granted.

(c) The hearing shall be held before the commissioner and may include representatives from the appellant agency and the administration.

(d) The hearing shall address the following issues:

(1) The circumstances that resulted in the late filing of a refund claim;

(2) The refund claim number and the amount of the refund requested; and

(3) The reason(s) the appellant believes he or she is entitled to such waiver.

(e) The commissioner shall review the issues and information presented at the hearing, together with all information from the records of the administration. Based on the criteria in (d) above, the commissioner shall order that the previously disallowed refund claim be granted if he finds that the late filing was caused by circumstances beyond the appellant’s control. A copy of such order shall be furnished to the appellant agency.

(f) If the commissioner shall decide to allow a refund claim, the administration shall immediately process the claim.

Source. #6419, eff 1-1-97; ss by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss by #8349, eff 5-10-05

PART Saf-C 306 MOTOR FUEL DISTRIBUTOR

Saf-C 306.01 Distributor's License.

(a) Application for a motor fuel distributor's license shall be filed and renewed on a fiscal year basis from July 1 through June 30 on form RT 132 entitled "application for motor fuel distributor's license", as specified in Saf-C 311.32.

(b) The applicant shall include form RT 133. "New Hampshire motor fuel distributor's bond", as specified in Saf-C 311.33.

(c) As provided in RSA 260:37, II, surety shall be released prospectively. Prior liability shall be retained until final audit is performed and results settled. For the purposes of this paragraph, "released prospectively" means the surety is released from all liability arising after the date upon which release is granted.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; ss by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss by #8349, eff 5-10-05

Saf-C 306.02 Reporting Requirements.

(a) Upon approval of the license, a certificate shall be issued to the distributor on form RT 134.

(b) All distributors as defined under RSA 259:21 shall file reports using form MFD 1-S/AF entitled, "motor fuel and aviation fuel distributor's report".

(1) MFD 2,3,4,5,6 - "receipts, inventory transfers and adjustments";

(2) MFD 10,11,16,17 - "distribution";

(3) MFD 12,13,21,22 - "government sales"; and

(4) MFD "adjustments".

(d) The form shall show the total number of gallons used and sold in this state pursuant to RSA 260:38.

(e) All distributor reports as described in Saf-C 306.02(b) and 306.02(f), shall be filed under the penalties of unsworn falsification as provided by RSA 641:3, II. A report shall be filed each month, even though no sales occurred during that month.

(f) Pursuant to the authority granted to the commissioner in RSA 422:34 and for the purpose of determining the amount of road tolls payable, each distributor selling motor or jet fuel that is used in aircraft, shall file reports using form MFD 1-S/AF entitled, "motor fuel and aviation fuel distributor report". The report shall show the total number of gallons of motor fuel or other fuel sold and used in the aircraft.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; amd by #7430, eff 1-24-01; amd by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss by #8349, eff 5-10-05

Saf-C 306.03 Penalty and Interest.

(a) Pursuant to RSA 260:40, III, 260:42, VII, and 260:65-b, any licensee who has been assessed a penalty or New Hampshire interest for late filing of any report may request waiver of the penalty or interest from the commissioner. The request shall be submitted to the commissioner in the form of a letter.

(b) The letter shall address the following issues:

(1) Whether the licensee willfully failed to file the report or pay the road tolls within the time prescribed by RSA 260:38, 260:42 or 260:65-b;

(2) The circumstances that led to the late filing of the report or late payment of the road tolls by the licensee; and

(3) The reasons for which the applicant feels the waiver should be granted.

(c) After considering the issues and information presented in the request letter as specified in (b) above, the commissioner shall grant the waiver if he determines that:

(1) The licensee does not have a past reporting history of late filing and is not likely to file late in the future; and

(2) The licensee has a history of compliance with road toll laws and administrative rules.

(d) When a waiver is granted, the commissioner or his/her designee shall determine the amount of such waiver and a written copy of the decision shall be furnished to the applicant.

(e) Notwithstanding any other provision to the contrary, when waiving interest on an IFTA licensee account, only the New Hampshire assessed interest may be waived. Interest due to any other jurisdiction shall not be waived in New Hampshire.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; ss by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss by #8349, eff 5-10-05

PART Saf-C 307 MOTOR FUEL AND PETROLEUM PRODUCTS TRANSPORTERS

Saf-C 307.01 Transporter's License.

(a) As provided in RSA 260:42, all motor fuel and petroleum products transporters shall procure and renew their license on a fiscal year basis from July 1 through June 30 by submitting form RT 111, as specified in Saf-C 311.15.

(b) The administration shall issue the "transporter's license certificate" on form RT 112.

(c) All licensees shall report monthly to the administration on form RT 113, "motor fuel and petroleum products transporter’s report".

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; ss by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05 ; ss by #8349, eff 5-10-05

PART Saf-C 308 REPORTING AND AUDITING

Saf-C 308.01 Auditing and Record-Keeping. Pursuant to the authority granted to the department by RSA 260:44 and 260:47, III(d), the field audit staff of the division shall examine all books, papers, and records maintained in the support of the report requirements of the administration pursuant to the road toll laws. Gasoline distributors, IFTA licensees, transporters of motor fuel and petroleum products and persons applying for refunds of motor fuel shall be subject to periodic review by the field audit staff to assure that all

reports and payments submitted to the administration are in compliance with the road toll laws, IFTA, and Saf-C 300.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; ss by #6854, eff 9-24-98; ss by #8349, eff 5-10-05

Saf-C 308.02 Conclusion of an Audit.

(a) When an audit is completed, the auditee shall be notified by certified letter of the results. This letter shall be referred to as the “audit findings letter”.

(b) Where the audit reveals that the auditee has overpaid tolls or other charges, the auditee shall be notified of a refund within 30 days of the release of the audit findings letter.

(c) When the audit reveals that the auditee is liable for tolls or other charges, the auditee shall be sent an invoice on form RT-5 30 days after the “audit findings letter”. If the auditee disagrees with the audit results and requests a formal hearing in accordance with Saf-C 200, the collection on the invoice shall be stayed until the decision of the hearing examiner is rendered.

(d) If an auditee disagrees with the results of an audit, the auditee shall submit his or her objection(s) in writing within 30 days of the date of the audit findings letter to contest the findings through a formal hearings process in accordance with Saf-C 200, unless the procedures are modified by any section of this chapter. The objection(s) shall be submitted to the audit bureau, together with all evidence which the auditee wishes to have considered in support of his position. Failure to comply with all requirements of this paragraph, within the prescribed time, shall constitute acceptance of the audit by the auditee.

Saf-C 308.03 Retention of Records for Audit Purposes for Distributors, Transporters and IFTA Licensees.

(a) Pursuant to RSA 260:43, each distributor, transporter, and IFTA licensee shall preserve the records upon which the return is based for 4 years from the filing date of the return.

(b) Notwithstanding (a) above, in instances where a distributor, transporter, or IFTA licensee fails to provide records required for audit purposes, the 4 year record retention period shall be extended through to the date that the audit is completed.

(c) In the instance an auditee and the department mutually benefit from the extension of the 4 year record retention period, an extension of the 4 year record retention period shall be executed by completing a waiver of the statute of limitations, on RT form 333.

Source. #8349, eff 5-10-05

Saf-C 308.04 Retention of Records for Retail Dealers.

(a) Pursuant to RSA 260:43-a, each retail dealer shall maintain and keep for a period of 3 years all records pertaining to motor fuel and petroleum products, including purchases of product, opening and closing inventory readings, pump meter readings, and monthly reconciliation of physical to book inventory.

(b) Notwithstanding (a) above, in instances where a retail dealer fails to provide records required for retail dealer inspection, the 3 year record retention period shall be extended through to the date that the inspection has been completed.

(c) In the instance the retail dealer and the department mutually benefit from the extension of the 3 year record retention period, an extension of the 3 year record retention period shall be executed by completing a waiver of the statute of limitations, on RT form 333.

Source. #8349, eff 5-10-05

PART Saf-C 309 NON TAXABLE/OFF HIGHWAY USE

Saf-C 309.01 Non Taxable/Off-Highway Use for IFTA Vehicles.

(a) Pursuant to the authority granted to the commissioner by RSA 260:57 and in accordance with RSA 260:52, I, road tolls shall not be imposed on motor fuel which is used for purposes other than propelling motor vehicles over the ways of this state.

(b) Motor fuel purchased in NH and determined to have been consumed for NH off-highway purposes may be refunded through a refund application request submitted on form RT 122.

(d) The non taxable gallons may be refunded to the licensee by filing a refund application form RT 122 and accompanied by the IFTA quarterly report.

(e) The following process shall be used to determine the amount of motor fuel upon which no road toll shall be levied where a person uses the fuel for purposes other than propelling a vehicle over the ways of this state and where the fuel is supplied from the same vehicle fuel tank as that which provides fuel to propel the vehicles over the ways:

(1) In the case of vehicles which consume motor fuel, as defined in Saf-C 309.01(a), while the vehicles are unloading bulk grain or feed by means of any device powered by fuel carried in the vehicle's primary supply tank:

a. 0.225 gallons of said fuel shall be deemed to have been consumed for off-highway purposes for every one ton of feed, mash, or grain so unloaded.

(2) A similar allowance shall be granted in the amounts indicated for the motor fuel consumed by the following types of vehicles while unloading by means of any device powered by fuel carried in the vehicle's primary supply tank:

a. For motor vehicles carrying liquid petroleum fuels, an allowance of 1.5 off-highway gallons shall be awarded for every 10,000 gallons unloaded;

b. For motor vehicles carrying bulk cement, an allowance of 4 gallons of off-highway fuel shall be awarded for each full load, 120 barrels or 22.5 tons of bulk cement unloaded;

c. For motor vehicles which mix and pour cement concrete, an allowance of 1.68 gallons of off-highway fuel shall be awarded for every five cubic yards of cement unloaded;

d. For motor vehicles unloading lime an allowance of 3.14 gallons per hour shall be awarded;

e. For motor vehicles unloading calcium crystals an allowance of 4.13 gallons per hour shall be awarded;

f. For motor vehicles running reefer units an allowance of .75 gallons per hour shall be awarded;

g. For motor vehicles loading and unloading pulp an allowance of .53 gallons per cord; 1.89 cords per gallon; or 4.73 gallons per hour shall be awarded; and

h. For motor vehicles loading and unloading tree length pulp an allowance of .0503 gallons per ton; 19.88 tons per gallon; or 3.46 gallons per hour shall be awarded.

(3) Licensees shall be permitted to deduct any amounts over and above the aforementioned amount where the licensee can provide proof of the off-highway fuel use to the administration through documentation;

(4) Similar allowances shall be granted for motor fuel consumed off-highway by other types of vehicles where the user provides proof of the off-highway fuel to the administration through documentation; and

(5) Unless otherwise specified, the provisions of Saf-C 303 apply to this section.

(f) For vehicles which consume motor fuel while loading or unloading solid waste, as defined by RSA 149-M:4, XXII, by means of any compacting/ramming device powered by fuel carried in the vehicle's primary supply tank, 25 percent of the fuel utilized shall be deemed to have been consumed for off-highway purposes.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; amd by #6854, eff 9-24-98; amd by #7430, eff 1-24-01; amd by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss by #8349, eff
5-10-05

Saf-C 309.02 Off-Highway Use for Vehicles.

(a) Pursuant to the authority granted to the commissioner by RSA 260:57 and in accordance with RSA 260:47 road tolls shall not be imposed on motor fuel purchased in New Hampshire which is used for purposes other than propelling motor vehicles over the ways of this state. For purposes of this section, "bulk fuel storage" means a container greater than 55 gallons.

(b) Refund requests shall be submitted to the department on form RT 122.

(c) The following records shall be used to determine the amount of motor fuel upon which no road toll shall be levied where a person uses the fuel for purposes other than propelling a vehicle over the ways of this state:

(1) A complete record of all fuel purchased, received and used in the conduct of it business, including but not limited to:

a. The date of each receipt of fuel;

b. The name and address of the person from whom the fuel was purchased or received;

c. The number of gallons received;

d. The type of fuel;

e. The vehicle or equipment into which the fuel was placed; and

f. Receipts/invoices for all purchases of fuel;

(2) For users of bulk fuel storage, a log showing disbursement of fuel into any on road and/or off road vehicle/or equipment which includes the following information:

a. The date of disbursement;

b. The number of gallons of fuel;

c. The type of fuel;

d. The vehicle/or equipment identification; and

e. Copies of all delivery tickets and/or receipts; and

(3) For users of over-the-road purchases, records supported by fuel receipts or credit card receipts to include the following:

a. Date of purchase;

b. Seller’s name and address;

c. Number of gallons purchased;

d. Fuel type;

e. Price per gallon or total amount of sale;

f. Vehicle registration number/or other identification number; and

g. Purchaser’s name or in the case of a lessee/lessor agreement, receipts in either name, provided vehicle registration or other fleet number information is traceable to the reporting party.

(d) If a vehicle is used both on and off road, mileage records documented with odometer readings shall be maintained for the vehicle.

(e) Any vehicle whose fuel tank is providing fuel for functions other than propelling motor vehicles over the ways of this state may make claim for refund for those functions as described in Saf-C 309.01(a)-(c).

(f) For audit purposes, records shall be retained for 4 years including reconciliation of fuel through fuel logs and fuel receipts, and any applicable mileage logs.

(g) At the conclusion of an audit, if there is disagreement, pursuant to Saf-C 308.02(d), the auditee may request a hearing.

Source. #6854, eff 9-24-98; amd by #7430, eff 1-24-01 ; ss by #8349, eff 5-10-05

PART Saf-C 310 REFUNDS

Saf-C 310.01 Refunds - General.

(a) All persons seeking to claim a refund on motor fuel shall submit a form to the administration that includes the following information:

(1) A list of all pieces of equipment which use motor fuel, including but not limited to the following:

a. Vehicle registration number, if required to be registered; and

b. Vehicle identification number or serial number;

(2) The amount of motor fuel consumed by each piece of equipment listed in (1); and

(3) If an aircraft is listed in (1), the type and model included.

(b) In addition to the form, all such persons shall submit to the administration, the original invoices, that shall not be returned, for all motor fuel purchases, with evidence of payment of the invoice.

(c) For the purposes of this rule, original invoices/receipts shall include but not be limited to carbon copies and credit card sales slips.

(d) Invoices and receipts shall conform to the following:

(1) All invoices/receipts shall be attached to the form;

(2) Each invoice/receipt shall bear the name and address of the fuel supplier;

(3) Each invoice/receipt shall bear the applicant's name, and any invoice made to "cash" shall not be acceptable; and

(4) Each invoice/receipt shall have the gallons, price per gallon and type of fuel.

(e) Any evidence of erasures or other changes in the name of purchaser, supplier, type of fuel, date or the amounts shown on the invoices shall cause the portion of the requested refund which is dependent upon the documentation to be denied.

(f) Motor fuel claimed on the refund application shall be the actual amount of motor fuel used by the applicant. Application for a refund shall be submitted quarterly by the last day of the first quarter following the last quarter included in the claim in accordance with RSA 260:47, III(a) which requires the same filing period for refunds as the filing deadline for federal excise taxes on fuels.

(g) A refund shall be disallowed for any of the following reasons:

(1) The refund application was not submitted as required by (f) above;

(2) An error was made in computing the number of gallons upon which the refund is claimed;

(3) An error was made in computing the amount of the refund claimed;

(4) Filing an application that is contrary to RSA 260:47; or

(5) The road tolls were not paid upon the purchase of the fuel.

(h) An incomplete refund application shall be returned to the applicant with written notification of any deficiencies.

(i) A refund claim shall be partially disallowed when the commissioner or his authorized agent is able to determine the validity of only a portion of said claim.

(j) If an application is disallowed, the applicant shall be notified in writing.

(k) The general refund rules apply to all types of refunds, except when stated otherwise under the specific refund provision.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; rpld by #6550, eff 7-26-97

New. #8349, eff 5-10-05 (from Saf-C 311.01)

Saf-C 310.02 Refunds Claimed in the Name of an OHRV Club.

(a) A person who is entitled to an OHRV fuel refund and wishes to assign the rights to that refund to an OHRV club, as provided in RSA 260:47, I, shall complete form RT 6, as specified in Saf-C 311.09.

(b) The transferor shall provide on the form, the total number of gallons and the name and address of the recipient club.

(c) Pursuant to RSA 260:47, III (a), form RT 6 shall be signed by the transferring applicant under the penalties for making a false statement provided by RSA 641:2.

(d) Form RT 6, "road toll refund assignment", as specified in Saf-C 311.09, shall be completed and attached to form RT 122 entitled, "refund application".

(e) A cover refund application shall be completed by a member of an OHRV club designated by that club to sign on its behalf in order to receive the refund.

(f) The cover application shall be made using the legal name of the OHRV club and shall show the total number of gallons claimed by the club, with sub-totals showing the gallons used both off and on the public highways. The applications and assignment forms of the individual members shall be attached to the cover application and shall include their purchase invoices.

(g) Refund payments made to OHRV clubs shall be issued by check payable in the legal name of the club.

(h) OHRV clubs seeking to file collective refund claims on behalf of their members shall submit to the administration, each calendar year by September 30, a list of signatures of the club members authorized to sign, for the purpose of submitting refund applications.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; rpld by #6550, eff 7-26-97

New. #8349, eff 5-10-05 (from Saf-C 311.02)

Saf-C 310.03 Refund Claimed for Farming Purposes. Applicants claiming refunds for farming purposes shall make application to the administration on form RT 126, "road toll refund application, farm use only", as specified in Saf-C 311.25.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; rpld by #6550, eff 7-26-97

New. #8349, eff 5-10-05 (from Saf-C 311.03)

Saf-C 310.04 Refund Claimed for State, County or Municipalities.

(a) Applicants claiming refunds for a state, county or municipality shall make application to the administration on form RT 125, "road toll refund application, municipal and county use only", as specified in Saf-C 311.23 and Saf-C 311.24, as follows:

(1) School districts may apply for a refund on motor fuel or special fuel used in buses not owned by the school district, while engaged in transporting students and faculty to or from official school activities;

(2) For audit purposes, the school district shall maintain records including, but not limited to, mileage, dates, locations, bus contractors, types of fuel;

(3) Motor or special fuel refund applications shall be accompanied by a signed statement from the bus contractor stipulating the amount of fuel consumed by the buses while transporting pupils during the refund period, and that the road toll was paid on the motor or special fuel; and

(4) State, counties or municipalities having bulk fuel storage shall maintain records in accordance with Saf-C 309.02(c).

(b) Failure to maintain records as required shall result in partial or full denial of refund.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; rpld by #6550, eff 7-26-97

New. #8349, eff 5-10-05 (from Saf-C 311.04)

Saf-C 310.05 Retail Dealer Refunds.

(a) Pursuant to the authority granted to the commissioner in RSA 260:48, any retail dealer seeking to claim a refund shall submit form RT 115, "road toll refund application, retail dealer", to the administration.

(b) In order to be eligible to receive a retail dealer refund under RSA 260:48, a retail dealer shall be a separate legal entity from any licensed distributor, as defined in RSA 259:21.

(d) The retail dealer refund claim shall be disallowed for any of the following reasons:

(1) The application was not submitted within 90 days after June 30 or December 31, respectively;

(2) The application was not completed for the 6 month period ending June 30 or December 31, respectively; or

(3) RSA 260:48 has been violated.

(e) Purchases for the period shall be certified only by a licensed New Hampshire distributor pursuant to RSA 260:48, III.

(f) A retail dealer that is applying for a refund shall submit on an annual basis that it is owned by a separate legal entity, who is in good standing with the secretary of state, from the supplying distributor.

Source. (See Revision Note at chapter heading for Saf-C 300) #6031, eff 5-3-95; ss by #6419, eff 1-1-97; rpld by #6550, eff 7-26-97

New. #8349, eff 5-10-05 (from Saf-C 311.06)

Saf-C 310.06 Refunds Claimed for Private School Bus Owners.

(a) Applicants claiming refunds for private school bus owners shall make application to the department on form RT 127D or 127G, road toll refund application, private school bus owners only, as specified in RSA 260:52-b, as follows:

(1) Private school bus owners may apply for a refund on motor fuel or special fuel used in buses while engaged in transporting students and faculty to or from official public school activities;

(2) For audit purposes, the private school bus owners shall maintain records at a minimum to include:

a. Mileage;

b. Dates;

c. Location;

d. Types of fuel; and

e. Contracts with New Hampshire public school districts; and

f. Bulk fuel storage inventory records.

(3) Motor or special fuel refund applications shall be accompanied by a schedule of fuel purchases, on form RT 127D or RT 127G form, and an original or copy of the fuel receipts or invoices of fuel purchased for bus consumption while transporting pupils during the refund period to document that road toll was paid on the gasoline or special fuel;

(4) Recordkeeping requirements for bulk storage shall be the same as those required in Saf-C 309.02; and

(5) Refunds shall be filed in accordance with Saf-C 310.01(f).

(b) Failure to keep records required by this section shall result in partial or full denial of refund.

(d) Private school bus owners shall not receive tax exempt bulk fuel deliveries by virtue of a contract with a New Hampshire public school.

(f) An applicant shall preserve records upon which the claim is based for a period of 4 years from the claim’s filing date.

Source. #8349, eff 5-10-05

PART Saf-C 311 ROAD TOLL FORMS

Saf-C 311.01 Forms.

(a) The forms in this part shall be used by the road toll bureau.

(b) Whenever multiple numbers appear on a form, the person completing the form shall insert the schedule number which is appropriate to the purpose for which the form is being submitted.

Saf-C 311.02 Form MFD 1-S/AF, Motor Fuel and Aviation Fuel Distributor Report.

(a) An applicant shall provide the following information on form MFD 1-S/AF

(1) Period covered;

(2) Licensee’s:

a. Name and address;

b. Telephone number;

c. License number; and

d. Federal employer identification number, if applicable;

(3) Opening inventory, including items in transit;

(4) Receipts at locations in this state from sources outside this state, also known as schedule 2;

(5) Receipts at locations in this state from sources within this state also known as schedule 3;

(6) Direct shipments to other states, also known as schedule 4;

(7) Direct shipments to customers in this state also known as schedule 5;

(8) Inventory transfers and adjustments, also known as schedule 6;

(9) Total charges;

(10) Closing inventory, including items in transit;

(11) Total gallons to be accounted;

(12) Sales and transfers out of state, also known as schedule 10;

(13) Sales to New Hampshire licensed distributors, also known as schedule 11;

(14) Bulk sales to United States Government and its agencies, also known as schedule 12;

(15) Bulk sales to local and state government or its agencies, also known as schedule 13;

(16) Gain or loss;

(17) Total non-taxable distribution;

(18) Taxable sales, also known as schedule 16;

(19) Taxable use, also known as schedule 17;

(20) Total taxable distribution;

(21) Total gallons accounted for;

(22) Total taxable distribution;

(23) Less retail dealer sales to U. S. Government and its agencies, also known as schedule 21;

(24) Less retail dealer sales to local and state government or its agencies, also known as schedule 22;

(25) Adjustments to prior reporting periods, also known as schedule of adjustments;

(26) Calculation of lines 21 through 23;

(27) Net taxable gallons;

(28) Tax rate per gallon; and

(29) Tax due by product.

(b) The preparer shall sign and date the form.

Source. #6419, eff 1-1-97; ss by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss and moved by #8349, eff 5-10-05 (from Saf-C 312.02)

Saf-C 311.03 Forms MFD Schedules #2, #3, #4, #5, Receipts and Schedule #6 – Inventory Transfers and Adjustments.

(a) An applicant shall submit the following on forms MFD schedules #2, #3, #4, #5 and #6:

(1) Distributor's name and federal employer identification number, if applicable;

(2) Schedule numbers as listed below:

a. MFD schedule #2 - receipts at locations in this state from sources outside this state;

b. MFD schedule #3 - receipts at locations in this state from sources inside this state;

c. MFD schedule #4 - direct shipments to other states;

d. MFD schedule #5 - direct shipments to customers in this state; or

e. MFD schedule #6 – inventory transfers and adjustments.

(3) Date;

(4) List of receipts to include:

a. Date of delivery;

b. Transporter/name/address;

c. Supplier;

d. Point of shipment;

e. Point of delivery;

f. Sold to;

g. Gallons and

h. Product type; and

(5) Page total.

Source. #6419, eff 1-1-97; ss by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss and moved by #8349, eff 5-10-05 (from Saf-C 312.03)

Saf-C 311.04 Forms MFD Schedules #10, #11, #16, #17, Distribution of Product.

(a) An applicant shall supply the following on forms MFD schedules #10, #11, #16, #17:

(1) Distributor's name and federal employer identification number, if applicable;

(2) Schedule numbers as listed below:

a. MFD schedule #10 - Sales and transfers out of state;

b. MFD schedule #11 - Sales to New Hampshire licensed distributors;

c. MFD schedule #16 - Taxable sales; or

d. MFD schedule #17 - Taxable use.

(3) Date;

(4) List of shipments to include:

a. Date of shipment;

b. Transporter name/address;

c. Purchased from or supplier;

d. Point of shipment;

e. Point of delivery;

f. Sold to;

g. Product type; and

h. Gallons; and

(5) Page total.

Source. #6419, eff 1-1-97; ss by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss and moved by #8349, eff 5-10-05 (from Saf-C 312.04)

Saf-C 311.05 Forms MFD Schedule #12, and #13, Bulk Sales to Federal, State and Local Government Agencies.

(a) An applicant shall submit the following on forms MFD schedule # 12 and #13:

(1) Distributor's name and federal employer identification number, if applicable;

(2) Schedule number as listed below:

a. MFD schedule #12 – Bulk sales to U.S. government or its agencies; or

b. MFD schedule #13 – Bulk sales to state, cities, towns, or its agencies and school districts;

(3) Delivery date;

(4) Name of government agency;

(5) Gallons by product type;

(6) Transporter;

(7) Distributor;

(8) Point of shipment and delivery; and

(9) Page totals.

Source. #6419, eff 1-1-97; ss by #8232, INTERIM, eff 1-1-05, EXPIRES: 6-30-05; ss by #8349, eff 5-10-05 (from Saf-C 312.05)

Saf-C 311.06 Forms MFD Schedule # 21 and # 22 – Retail Sales to Government Agencies.

(a) An applicant shall submit the following on forms MFD schedule #21 and #22:

(1) Distributor’s name and federal employer identification number, if applicable;

(2) Schedule number as listed below:

a. MFD schedule #21 –retail sales to federal government or its agencies; or

b. MFD schedule #22 – retail sales to state or local government or its agencies;

(3) Delivery date;

(4) Name of government agency;

(5) Gallons by retailer;

(6) Product type; and

(7) Page totals.

Source. #6419, eff 1-1-97; ss by #7594, eff 11-17-01; ss and moved by #8349, eff 5-10-05

Saf-C 311.07 Form MFD, Adjustments.

(a) An applicant shall submit the following on form MFD:

(1) Name of distributor and federal employer identification number, if applicable;

(2) Delivery date;

(3) Explanation of adjustment;

(4) Additions, in gallons;

(5) Deductions, in gallons;

(6) Page totals; and

(7) Product type.

Source. #8349, eff 5-10-05 (from Saf-C 312.06)

Saf-C 311.08 Form RT 5, Invoice/Refund Notification.

(a) The department’s form RT 5 shall contain the following:

(1) Name and address of company/individual;

(2) Federal employer identification number, if applicable;

(3) Refund notification or invoice, whichever is applicable;

(4) Account number;

(5) Date of invoice/refund, whichever is applicable;

(6) Amount due or amount of refund, whichever is applicable;

(7) Invoice number;

(8) Date of period; and

(9) Non-financial transaction number for refund notification only.

Source. #8349, eff 5-10-05 (from Saf-C 312.07)

Saf-C 311.09 Form RT 6, Road Toll Refund Assignment.

(a) An applicant shall submit the following on form RT 6:

(1) Applicant’s name and federal employer identification number, if applicable;

(2) Club's legal name and address;

(3) Statement of assigning rights to club;

(4) Number of gallons requested for refund; and

(5) The year, make, model and registration numbers of the off highway road vehicle.

(b) The preparer shall sign and date the form.

Source. #8349, eff 5-10-05 (from Saf-C 312.08)

Saf-C 311.10 Form RT 9, Restoration Notice.

(a) The department’s form RT 9 shall contain the following:

(1) Name and address of company/individual;

(2) Federal employer identification number, if applicable;

(3) Date of restoration;

(4) Account number;

(5) Date of suspension notice; and

(6) Indication of action taken and license/permits restored.

(b) The commissioner or his designee shall sign the form.

Source. #8349, eff 5-10-05 (from Saf-C 312.09)

Saf-C 311.11 Form RT 11, Impending Suspension Notice.

(a) The department’s form RT 11 shall contain the following:

(1) Name and address of licensee;

(2) Federal employer identification number, if applicable;

(3) Account number;

(4) Date of notice;

(5) Statement of action;

(6) Statement of options available;

(7) Date by which hearing must be requested;

(8) Date of suspension; and

(9) Dollar amount due on invoice(s)/quarter ending date of unfiled report(s).

(b) The commissioner or his designee shall sign the form.

Source. #8349, eff 5-10-05 (from Saf-C 312.10)

Saf-C 311.12 Form RT 12, Notice of Lien.

(a) The department’s form RT 12 shall contain the following:

(1) Name and address of licensee;

(2) Federal employer identification number, if applicable;

(3) Account number;

(4) Date of suspension;

(5) Statement of action(s); and

(6) Statement of options.

(b) The commissioner or his designee shall sign the form.

Source. #8349, eff 5-10-05 (from Saf-C 312.11)

Saf-C 311.13 Form RT 105, IFTA Fuel Report.

(a) An applicant shall submit the following on form RT 105:

(1) Name and address of licensee;

(2) Federal employer identification number, if applicable;

(3) Date of report period ending;

(4) Diesel fee due;

(5) Gasoline fee due;

(6) Gasohol fee due;

(7) LPG/Propane fee due;

(8) Natural gas fee due;

(9) Total due/refund(s) from each fuel summary;

(10) Credit/balance from prior quarter;

(11) Total of (9) and (10);

(12) Late filing penalty;

(13) Total due state/refund due licensee;

(14) The preparer's title and telephone number.

(b) The preparer shall sign and date the form.

Source. #8349, eff 5-10-05 (from Saf-C 312.12)

Saf-C 311.14 Form RT 105 2D/G/H/L/N Diesel, Gasoline, Gasohol, LPG/Propane, Natural Gas Fuel Summary.

(a) Forms RT 105 2D/G/H/L/N shall be submitted with form RT 105, as appropriate.

(b) An applicant shall submit the following on each form:

(1) Name of licensee and federal employer identification number, if applicable;

(2) Account number;

(3) Quarter period ending;

(4) Total miles;

(5) Total gallons; and

(6) Fleet miles per gallon.

(1) Total miles traveled in each jurisdiction;

(2) Assessed miles;

(3) Assessed gallons;

(4) Toll-paid gallons;

(5) Net assessed gallons;

(6) Toll credit or toll due;

(7) Interest due; and

(8) Total due.

Source. #8349, eff 5-10-05 (from Saf-C 312.121)

Saf-C 311.15 Form RT 111, Application for Motor Fuel and Petroleum Products Transporter's License.

(a) An applicant shall submit the following on form RT 111:

(1) Name, address and telephone number of applicant;

(2) Federal employer identification number, if applicable;

(3) Location of records for audit;

(4) Statement of RSA 260:42 requirements;

(5) Contact name and email address; and

(6) Applicant's title.

(b) The applicant shall sign the form.

Source. #8349, eff 5-10-05 (from Saf-C 312.13)

Saf-C 311.16 Form RT 112, Motor Fuel and Petroleum Products Transporter's License Certificate.

(a) The department’s form RT 112 shall contain the following:

(1) Name and address of licensee;

(2) Federal employer identification number, if applicable;

(3) Statement of official licensing; and

(4) Date of issue.

(b) The commissioner or his designee shall sign the form.

Source. #8349, eff 5-10-05 (from Saf-C 312.14)

Saf-C 311.17 Form RT 113, Motor Fuel and Petroleum Products Transporter’s Report.

(a) An applicant shall submit the following on form RT 113:

(1) License number and federal employer identification number, if applicable;

(2) Report period by month and year;

(3) Licensee’s name and location address;

(4) Licensee’s mailing address; and

(5) Total of all deliveries in gross gallons.

(b) If the preparer is the licensee then the preparer shall sign and date the form, indicate his or her title, and include his or her telephone number.

(c) If the preparer is other than the licensee, the preparer shall sign and date the form and include his or her address and telephone number.

(d) Form RT 113 shall be accompanied with form RT 113-Schedule 14B.

Source. #8349, eff 5-10-05 (from Saf-C 312.15)

Saf-C 311.18 Form RT 113-Schedule 14B.

(a) Form RT-113 schedule 14B shall be filed with form RT-113.

(b) An applicant shall submit the following on form RT-113 schedule 14B:

(1) Company name;

(2) Federal employer identification number, if applicable;

(3) Month and year;

(4) Indication of product type;

(5) Name of person hiring the carrier;

(6) Seller’s name;

(7) Mode;

(8) Origin;

(9) Name and address of the person taking delivery;

(10) Date of delivery;

(11) Document number;

(12) Gross gallons; and

(13) Total.

Source. #8349, eff 5-10-05

Saf-C 311.19 Form RT 115, Road Toll Refund Application for Retail Dealer.

(a) An applicant shall submit the following on form RT 115:

(1) Name and address of applicant;

(2) Business name and federal employer identification number, if applicable;

(3) Retail station address;

(4) Telephone number of retail station;

(5) Period of time covered;

(6) Mailing address for refund;

(7) Gross gallons purchased, by product type;

(8) Road toll rate;

(9) Amount paid;

(10) Refund rate;

(11) Amount of refund request;

(12) Applicant’s name;

(13) Licensed distributor’s name, telephone number and federal identification number;

(14) Licensed distributor’s address;

(15) Period involved;

(16) Retail dealer’s name and station’s address;

(17) Total gasoline;

(18) Total toll paid on diesel gallons; and

(19) Name and title of person preparing licensed distributor information.

(b) Each applicant shall attach a form RT 115R to the road toll refund application.

(d) The supplier shall then sign the form.

Source. #8349, eff 5-10-05 (from Saf-C 312.16)

Saf-C 311.20 Form RT 115R.

(a) An applicant shall submit the following on form RT 115 R:

(1) Distributor’s:

a. Name;

b. Address; and

c. Federal employer identification number, if applicable;

(2) Retail dealer’s:

a. Name;

b. Address; and

c. Federal employer identification number, if applicable;

(3) Time period;

(4) Motor fuel products transporter’s name and federal employer identification number;

(5) Mode of transportation;

(6) Origin of product;

(7) Who product was acquired from;

(8) Date product was received;

(9) Document number;

(10) Gross gallons by fuel type; and

(11) Page total and grand total of gross gallons.

Source. #8349, eff 5-10-05

Saf-C 311.21 Form RT 122G, Road Toll Refund General Application – Gasoline Only.

(a) An applicant shall submit the following on form RT 122G shall include the following information:

(1) Name, address and telephone number of applicant;

(2) Applicant’s federal employer identification number, if applicable;

(3) Applicant’s claim, including the following:

a. Total gallons, per invoice;

b. Total gallons consumed on public ways;

c. Total gallons consumed off public ways; and

d. Dollar amount of refund request.

(4) Type of operation;

(5) City or town and state where gallons were used;

(6) Time period;

(7) Type of vehicle/equipment;

(8) Make of vehicle/equipment;

(9) Year of vehicle/equipment;

(10) Registration number of vehicle/equipment;

(11) Itemized gallons used on highway;

(12) Total gallons used on highway;

(13) Total gallons used off highway;

(14) Grand total, on and off highway usage; and

(15) Stock record to include the following information:

a. Actual inventory;

b. Total gallons per invoice;

c. Total gallons to be accounted for;

d. Total gallons used;

e. Total gallons sold;

f. Book inventory last day of period;

g. Actual inventory last day of period;

h. Stock loss or gain; and

i. Total gallons accounted for.

(b) The applicant shall then sign the form.

Source. #8349, eff 5-10-05 (from Saf-C 312.17)

Saf-C 311.22 Form RT 122D Road Toll Refund Application – Toll Paid on Special Fuel Only.

(a) An applicant shall submit the following on form RT 122D:

(1) Name, address and telephone number of applicant;

(2) Federal employer identification number, if applicable;

(3) Applicant’s claim, including:

a. Total gallons per invoices;

b. Total gallons consumed on public ways;

c. Total gallons consumed off public ways; and

d. Dollar amount of refund request;

(4) Type of operation;

(5) City or town and state where gallons were used;

(6) Time period;

(7) Type of vehicle/equipment;

(8) Make of vehicle/equipment;

(9) Year of vehicle/equipment;

(10) Registration number of vehicle/equipment;

(11) Itemized gallons used on highway;

(12) Itemized gallons used off highway;

(13) Grand total on non-IFTA , on and off highway;

(14) Grand total of IFTA, on and off highway; and

(15) Stock record to include the following:

a. Actual inventory;

b. Total gallons per invoice;

c. Total gallons to be accounted for;

d. Gallons used for non-IFTA on road usage;

e. Gallons used for non-IFTA off road usage;

f. Gallons used for IFTA on road usage;

g. Gallons used for IFTA off road usage;

h. Grand total usage;

i. Total gallons sold;

j. Book inventory on the last day of the period;

k. Actual inventory on the last day of the period;

l. Stock loss or gain; and

m. Total gallons accounted for.

(b) The applicant shall sign the form.

Source. #8349, eff 5-10-05

Saf-C 311.23 Form RT 125G, Road Toll Refund Application – Municipal and County – Gasoline Only.

(a) An applicant shall submit the following on form RT 125G:

(1) Name of city, town, school district, village district or county;

(2) Department and federal employer identification number;

(3) Office address and telephone number;

(4) Period of time; and

(5) Applicant’s claim, including:

a. Total gallons per invoice;

b. Total gallons consumed; and

c. Dollar amount of refund request; and

d. Vehicle listing.

(b) The applicant shall sign the form.

Source. #8349, eff 5-10-05 (from Saf-C 312.18)

Saf-C 311.24 Form RT 125D Road Toll Refund Application – Municipal and County – Toll Paid on Special Fuel Only.

(a) An applicant shall submit the following on form RT 125D:

(1) Name of city, town, school district, village district or county;

(2) Department and federal employer identification number;

(3) Office address and telephone number;

(4) Period of time;

(5) Applicant’s claim, including:

a. Total gallons per invoice;

b. Total gallons consumed; and

c. Dollar amount of refund request; and

d. Vehicle listing.

(b) The applicant shall sign the form.

Source. #8349, eff 5-10-05

Saf-C 311.25 Form RT 126, Road Toll Refund Application Farm Use.

(a) An applicant shall submit the following on form RT 126:

(1) Name of applicant and federal employer identification number, if applicable;

(2) Address and telephone number of applicant;

(3) Time period covered;

(4) Total gallons per invoice;

(5) Total gallons consumed on public ways;

(6) Total gallons consumed off public ways;

(7) Dollar amount of refund;

(8) Type of farming, such as:

a. Dairy;

b. Poultry;

c. Custom;

d. Orchard;

e. Truck; or

f. General;

(9) City or town and state;

(10) Type of equipment;

(11) Year and make of equipment;

(12) Registration number;

(13) Itemized gallons used on highway;

(14) Itemized gallons used off highway;

(15) Total gallons used on highway;

(16) Total gallons used off highway;

(17) Grand total of on and off highway use; and

(18) Stock record, including:

a. Actual inventory of gasoline or diesel fuel;

b. Total gallons of gasoline or diesel fuel per invoice;

c. Total gallons of gasoline or diesel to be accounted for;

d. Total gallons sold of gasoline or diesel;

e. Book inventory of gasoline or diesel on the last day of period;

f. Actual inventory of gasoline or diesel on the last day of the period;

g. Stock loss or gain of gasoline or diesel; and

h. Total gallons of gasoline or diesel accounted for.

(b) The applicant shall sign the form.

Source. #8349, eff 5-10-05 (from Saf-C 312.19)

Saf-C 311.26 Form RT 127G Private School Bus Owner’s Road Toll Refund Application – Gasoline Only.

(a) An applicant shall submit the following on form RT 127G:

(1) Company name, address and telephone number of applicant;

(2) Federal employer identification number, if applicable;

(3) List of contracted school districts;

(4) Time period covered by month and year;

(5) Applicant’s claim, including:

a. Total gallons per invoice;

b. Total miles used to transport contracted school districts’ students;

c. Total gallons used to transport contracted school districts’ students;

d. Miles per gallon; and

e. Dollar amount of refund request;

(6) Equipment listing;

(7) Year and make of the equipment;

(8) Registration number;

(9) Itemized gallons used as assessed;

(10) Itemized gallons used as non-assessed;

(11) Total gallons used as assessed;

(12) Total gallons used as non-assessed;

(13) Grand total, assessed and non-assessed usage; and

(14) Stock record to include the following:

a. Actual inventory;

b. Total gallons per invoice;

c. Total gallons to be accounted for;

d. Total gallons used;

e. Total gallons sold;

f. Book inventory on the last day of the period;

g. Actual inventory on the last day of the period;

h. Stock loss or gain; and