CHAPTER Saf-C 300 ROAD TOLL ADMINISTRATION RULES
REVISION NOTE #1:
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 Document #6031 superseded all prior filings
for the sections in Chapter Saf-C 300.
The filings prior to Document #6031 included 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, INTERIM
#4825, effective 6-1-90 #5523, effective 12-8-92
#5939,
effective 1-3-95, INTERIM
Document #10032, effective 11-22-11,
adopted, readopted with amendments, or repealed the rules in Chapter Saf-C 300 governing
road toll administrative rules. Many of
the existing rules were also renumbered by Document #10032. The following rules were adopted by Document
#10032:
Saf-C 303.04 IFTA Bond Requirement.
Saf-C 305.03 Denial of License Application.
Saf-C 306.04 Biodiesel Fuel Distributor License
Reporting Requirements.
Saf-C 306.05 Distributor of Motor or Jet Fuel for
Aircraft.
Saf-C 311.25 Form RT 123, Road Toll Refund
Application—Off Highway Recreational Vehicles, Snowmobiles and Boats.
The following rules were repealed by
Document #10032:
Saf-C 304.09 Electronic Payment Procedures.
Saf-C 304.10 Voluntary Electronic Fund Transfer
Participation.
Document
#10032 superseded all prior filings for the sections in Chapter Saf-C 300. The filings after Document #6031 and prior to
Document #10032 include
the following documents:
#6419, effective 1-1-97 #7594,
effective 11-17-01
#6550, effective 7-26-97 #8232,
INTERIM, effective 1-1-05
#6854, effective 9-24-98 #8349,
effective 5-10-05
#7316, effective 7-1-00 #9780-A, effective
9-9-10
#7430, effective 1-24-01 #9780-B,
effective 9-9-10
REVISION NOTE #3:
Document #13186,
effective 4-7-21, adopted, readopted, readopted with amendment, or repealed all
of the rules in Chapter Saf-C 300. The existing
rules under Document #10032, effective 11-22-11, did not expire on 11-22-19 but
were subject to extension pursuant to RSA 541-A:14-a. Document #13186 replaces all prior filings for
Chapter Saf-C 300.
The following
rules were new rules adopted by Document #13186. The new rules in Part Saf-C 302 caused
extensive renumbering of subsequent rules within the Part, as noted in their source
notes:
Saf-C 302.09,
defining “certified public accountant”.
Saf-C 302.10, defining “CPA firm”.
Saf-C 302.21,
defining “good standing”.
Saf-C 303.05 Form RT 129, Application for IFTA.
Saf-C 303.06 Form IFTA-100, IFTA Quarterly Fuel Use Tax
Return.
Saf-C 303.07 Form IFTA-101, IFTA Quarterly Fuel Use Tax
Schedule.
The following
rules were adopted by Document #13186 but had previously expired as noted in
their source notes:
Saf-C 305.10 Rehearing of Reimposition of Bond
Requirement.
Saf-C 305.11 Suspension of
Licensed Distributor Exempt Bond Requirement.
Saf-C 306.10 Licensed Distributor
Elimination or Reduction of Bond Procedure.
Saf-C 306.11 Reimposition of
Bond Requirement.
Document #13186 repealed Part Saf-C
311 titled “Road Toll Forms”, containing Saf-C 311.01 through Saf-C 311.47. The filings after
Document #10032 which affected the rules in Part Saf-C 311 included the
following documents:
#10753, INTERIM, effective
1-1-15, EXPIRED 6-30-15
#10890, effective
7-16-15
#12058, INTERIM,
effective 1-1-17, EXPIRED 6-30-17
#12520, effective
4-25-18
Document
#13186 also readopted with amendments and renumbered the existing Part Saf-C
312 titled “Special Fuel Dyeing Requirements” as Saf-C 311.
PART Saf-C 301 PURPOSE
Saf-C 301.01 Purpose of Road Toll Administration Rules.
(a)
The purpose of this chapter is to manage the functions of the road toll administration
and to educate the public as to the requirements for reporting, record keeping,
and payment of road toll and obtaining International Fuel Tax Agreement (IFTA)
licenses, motor fuel distributor licenses, and motor fuel and petroleum
products transporter licenses in the State of New Hampshire.
(b)
The purpose of this chapter is also to define the following road toll administration
responsibilities:
(1) To issue IFTA licenses, motor fuel
distributor licenses, motor fuel and petroleum products transporter licenses,
and to make refunds of motor fuel tolls used off-highway;
(2) To collect tolls and fees pursuant to the
road toll laws and RSA 260:38, IV, to maintain records and to process all
information pertaining to the collection of tolls and fees; and
(3) To perform periodic compliance audits and
inspections on persons subject to the road toll laws and RSA 260:38, IV, and
these rules.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See
Revision Note #3 at Chapter Heading for Saf-C 300)
PART Saf-C
302 DEFINITIONS
Saf-C 302.01 “Alternative fuel” means “alternative fuel”
as defined in RSA 259:3-d.
Source. #10753, INTERIM,
eff 1-1-15, EXPIRED: 6-30-15
New. #10890, eff 7-16-15; ss by #13186, eff 4-7-21
(See Revision Note #3 at Chapter Heading for Saf-C 300)
Source. #10753, INTERIM, eff 1-1-15, EXPIRED: 6-30-15
New. #10890, eff 7-16-15; ss by #13186, eff 4-7-21
(See Revision Note #3 at Chapter Heading for Saf-C 300)
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.01); ss by #13186, eff 4-7-21 (See Revision
Note #3 at Chapter Heading for Saf-C 300)
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.02); ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter
Heading for Saf-C 300)
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.03); ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter
Heading for Saf-C 300)
Saf-C 302.06 “Biodiesel” means “biodiesel” as defined in
RSA 259:6-a.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.04); ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter
Heading for Saf-C 300)
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.05); ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading
for Saf-C 300)
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly Saf-C
302.06); ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading for
Saf-C 300)
Saf-C
302.09 “Certified Public Accountant” or “CPA” means “certified public
accountant” as defined in Ac 102.02.
Source. #13186, eff 4-7-21 (see Revision Note #3 at Chapter
Heading for Saf-C 300)
Saf-C
302.10 “CPA firm” means “CPA firm” as
defined in RSA 309-B:3, IV.
Source. #13186, eff 4-7-21 (see Revision Note #3 at Chapter
Heading for Saf-C 300)
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.07); ss by #13186, eff 4-7-21 (formerly Saf-C 302.09) (See Revision Note
#3 at Chapter Heading for Saf-C 300)
Source. #10753, INTERIM, eff 1-1-15, EXPIRED: 6-30-15
New. #10890, eff 7-16-15; ss by #13186, eff 4-7-21
(formerly Saf-C 302.10) (See Revision Note #3 at Chapter Heading for Saf-C 300)
Source. (See Revision Notes #1 and #2 at Chapter Heading
for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly Saf-C
302.08); ss by #13186, eff 4-7-21 (formerly Saf-C 302.11) (See Revision Note #3
at Chapter Heading for Saf-C 300)
Saf-C 302.14 “Department” means the New Hampshire
department of safety.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.09); ss by #13186, eff 4-7-21 (formerly Saf-C 302.12) (See Revision
Note #3 at Chapter Heading for Saf-C 300)
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.10); ss by #13186, eff 4-7-21 (formerly Saf-C 302.13) (See Revision
Note #3 at Chapter Heading for Saf-C 300)
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.11); ss by #13186, eff 4-7-21 (formerly Saf-C 302.14) (See Revision
Note #3 at Chapter Heading for Saf-C 300)
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.12); ss by #13186, eff 4-7-21 (formerly Saf-C 302.15) (See Revision
Note #3 at Chapter Heading for Saf-C 300)
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.13); ss by #13186, eff 4-7-21 (formerly Saf-C 302.16) (See Revision
Note #3 at Chapter Heading for Saf-C 300)
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.14); ss by #13186, eff 4-7-21 (formerly Saf-C 302.17) (See Revision
Note #3 at Chapter Heading for Saf-C 300)
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.15); ss by #13186, eff 4-7-21 (formerly Saf-C 302.18) (See Revision
Note #3 at Chapter Heading for Saf-C 300)
Saf-C 302.21 “Good standing” means
that the licensee is certified and approved for online filing, is in compliance
with the motor vehicle road toll laws, and has filed all related applications,
returns, tolls, and fees for the previous 5 consecutive years.
Source. #13186, eff 4-7-21 (See Revision Note #3 at Chapter
Heading for Saf-C 300)
Saf-C 302.22 “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. The term 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.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.16); ss by #13186, eff 4-7-21 (formerly Saf-C
302.19)
Saf-C 302.23 “License” means any road toll administration
issued identifiers such as motor fuel distributor, motor fuel and petroleum
products transporter, oil discharge and pollution control, and IFTA.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.17); ss by #13186, eff 4-7-21 (formerly Saf-C 302.20)
Saf-C 302.24 “Liquefied Natural Gas (LNG)” means a natural
gas (primarily methane) that has been liquefied by reducing its temperature to
-260 degrees Fahrenheit at atmospheric pressure.
Source. #10753, INTERIM, eff 1-1-15, EXPIRED: 6-30-15
New. #10890, eff 7-16-15); ss by #13186, eff 4-7-21
(formerly Saf-C 302.21)
Saf-C 302.25 “Motor fuel” means “motor fuel” as defined in
RSA 259:58.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.18); ss by #13186, eff 4-7-21 (formerly Saf-C 302.22)
Saf-C 302.26 “Motor fuel and petroleum products transporter”
means a company or vehicle that hauls liquid motor fuels and/or petroleum
products pursuant to RSA 146-A into New Hampshire. The term includes “transporter”.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.19); ss by #13186, eff 4-7-21 (formerly Saf-C 302.23)
Saf-C 302.27 “Person” means “person” as defined in RSA 21:9.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.20); ss by #13186, eff 4-7-21 (formerly Saf-C 302.24)
Saf-C 302.28 “Pipeline” means a fuel distribution system
that moves product, in bulk, through a pipe, either from a refinery to a
terminal or from a terminal to another terminal.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.21); ss by #13186, eff 4-7-21 (formerly Saf-C 302.25)
Saf-C 302.29 “Prescribed filing date” means the date, pursuant
to the road toll law and these rules, on which reports are to be filed with the
administration.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.22); ss by #13186, eff 4-7-21 (formerly Saf-C 302.26)
Saf-C 302.30 “Propane” means a 3-carbon alkane gas (C3H8),
that when stored under pressure inside a tank, is a colorless, odorless
liquid. It is obtained as a by-product
from the refining of petroleum or from natural gas processing. Propane is the main component of liquefied
petroleum gas.
Source. #10753, INTERIM, eff 1-1-15, EXPIRED: 6-30-15
New. #10890, eff 7-16-15 ss by #13186, eff 4-7-21
(formerly Saf-C 302.27); ss by #13186, eff 4-7-21 (formerly Saf-C 302.27)
Saf-C 302.31 “Rack” means a mechanism used to dispense
accountable product/motor fuel from a refinery, terminal, or bulk plant into a
transport truck, railroad tank car or other means of transportation.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.23); ss by #13186, eff 4-7-21 (formerly Saf-C 302.28)
Saf-C 302.32 “Report” means any report submitted to the
administration as required by the road toll law or these rules.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.24); ss by #13186, eff 4-7-21 (formerly Saf-C 302.29)
Saf-C 302.33 “Refinery” means any facility used to process
crude oil, unfinished oils, natural gas liquids, or other hydrocarbons into any
accountable product/motor fuel.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.25); ss by #13186, eff 4-7-21 (formerly Saf-C 302.30)
Saf-C 302.34 “Revocation” means “revocation” as defined in
RSA 259:90.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly Saf-C
302.31); ss by #13186, eff 4-7-21 (formerly Saf-C 302.31)
Saf-C 302.35 “Special fuel” means “special fuel” as
defined in RSA 259:103-a.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.32); ss by #13186, eff 4-7-21 (formerly Saf-C 302.32)
Saf-C 302.36 “Storage facility” means a permanently
affixed enclosed space used for the accumulation and subsequent distribution of
motor fuel at the wholesale level. The term does not include any product
contained in a facility that is attached to a pump used for retail sale to the
public.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.28); ss by #13186, eff 4-7-21 (formerly Saf-C 302.33)
Saf-C 302.37 “Suspension” means “suspension” as defined in
RSA 259:107.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly Saf-C
302.29); ss by #13186, eff 4-7-21 (formerly Saf-C 302.34)
Saf-C 302.38 “Terminal” means a reportable fuel storage
and distribution facility that is supplied by pipeline or vessel and from which
reportable fuel may be removed at a rack.
The term includes bulk plants that store reportable fuel for others.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.30); ss by #13186, eff 4-7-21 (formerly Saf-C 302.35)
Saf-C 302.39 “Transaction” means a line of data on a road
toll report schedule.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.31); ss by #13186, eff 4-7-21 (formerly Saf-C 302.36)
Saf-C 302.40 “United States Gov’t Armed Forces” means the
United States Army, Army Reserve, Navy, Naval Reserve, Marine Corps, Marine
Corps Reserve, Air Force, Air Force Reserve, Coast Guard, Coast Guard Reserve,
Army National Guard, and the Air National Guard.
Source. #12058, INTERIM, eff 1-1-17, EXPIRED: 6-30-17
New. #12520, eff 4-25-18; ss by #13186, eff 4-7-21
(formerly Saf-C 302.37)
Saf-C 302.41 “Vessel” means a ship,
boat, barge or other watercraft that is designed to move in or through the
water.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly
Saf-C 302.32); renumbered by #12058 (from Saf-C 302.37); ss by #13186, eff 4-7-21
(formerly Saf-C 302.38)
PART Saf-C
303 INTERNATIONAL FUEL TAX AGREEMENT
Saf-C 303.01 Agreement.
(a)
Pursuant to the authority provided by RSA 21-P:14, VI, all persons
operating qualified motor vehicle(s) in New Hampshire, and one or more
additional member jurisdiction(s), shall comply with the licensing and
reporting requirements of the international fuel tax agreement, 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 Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by
#13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading for Saf-C 300)
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 the transportation of persons or property
that:
(1) Has 2 axles and a gross vehicle weight or
registered gross vehicle weight that exceeds 26,000 pounds or 11,797 kilograms;
(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.
(c)
The term “qualified motor vehicle” shall not include recreational
vehicles.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See
Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 303.03 Availability. Copies of IFTA, the procedures manual and/or
audit manual may be obtained online at https://www.iftach.org/manuals/2019/PM/Procedures%20Manual%2011-22-19.pdf and https://www.iftach.org/manuals/2017/AM/Audit%20Manual%20-%20July%202017.pdf
respectively, or from the road toll bureau by sending a written request to:
Department of
Safety
Road Toll Bureau
33 Hazen Drive
Concord, NH 03305
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See
Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 303.04 IFTA Bond
Requirement.
(a) The administration shall require a bond executed
by a surety company in the event of failure to pay taxes in accordance with the
provisions set forth in Saf-C 303.01(a).
(b) The bond required pursuant to (a) above shall
be in an amount equal to the quarterly IFTA tax liability of the licensee.
(c) In lieu of furnishing a bond executed by a
surety company, a licensee may deposit cash or cash equivalent to the state treasurer in the amount of the bond required
pursuant to this section.
(d) In lieu of (a) or (c) above, a licensee may file
a letter of credit from his/her bank that is in compliance with the Uniform
Commercial Code, stating that the bank will honor demands for payment necessary
to meet the requirements of this section.
(e) After 4 consecutive quarters, in the event
that all taxes have been paid, the licensee shall be released from the requirements of this section.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See
Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 303.05 Form RT 129, Application for IFTA.
(a) An applicant shall submit the following on form
RT 129, “State of NH-International Fuel Tax Agreement (IFTA) Application”:
(1) Applicant’s legal name and trade name, if
different from legal name;
(2) Applicant’s mailing and physical address;
(3) IFTA account number;
(4) Federal taxpayer identification number;
(5) US Department of Transportation (USDOT)
number, and indication as to whether the number is the applicant’s or lessor’s;
(6) Name of primary contact, including:
a. Title;
b. Telephone number; and
c. Email address;
(7) IRP base jurisdiction and account number;
(8) Indication as to whether the applicant has
bulk storage, and if yes:
a. Whether clear or dyed; and
b. Location of tanks;
(9) Indication as to whether the applicant is registered
with the secretary of state’s office to do business in New Hampshire, and if
yes, the business identification number;
(10) Indication as to whether the applicant has
any other IFTA accounts, and if so all account numbers;
(11) Indication as to whether any IFTA license is
currently suspended or revoked in any jurisdiction, and if yes list of all
jurisdictions;
(12) Indication as to whether any of the
applicant’s vehicles are leased, and if yes, indication as to whether the
leasing company is responsible for the filing of the quarterly tax reports;
(13) Indication as to whether any of the IFTA
vehicles consume the following fuel:
a. Diesel;
b. Gasoline;
c. Gasohol;
d. LPG/propane;
e. Natural gas; or
f. The type of any other fuel;
(14) Quantity of vehicles requiring decals;
(15) Preparer’s name, title and signature, along
with the date the preparer signed the application.
(b)
For each vehicle that the applicant wants to register, the applicant
shall provide
the
following on form RT 129, “State of NH-International Fuel Tax Agreement (IFTA)
Application”:
(1) Vehicle plate number, year and make;
(2) Vehicle fuel type used;
(3) Gross/combined vehicle weight;
(4) Indication as to whether the vehicle will be
used in combination with a trailer;
(5) Vehicle identification number; and
(6) Number of axles.
(c) An applicant shall submit payment along with the
completed application.
(d)
The signatory shall execute the application under penalties of unsworn
falsification pursuant to RSA 641:3.
(e)
By signing the application, the signatory agrees:
(1) To comply with reporting, payment, record
keeping and license display requirements as specified by the International Fuel
Tax Agreement;
(2) That the base jurisdiction may withhold any refunds
due if the applicant is delinquent on payment of fuel taxes due any member
jurisdiction;
(3) That failure to comply with the
aforementioned provisions shall be grounds for revocation of license in all
member states; and
(4) Information provided on the application is accurate
and complete, to the best of his or her knowledge.
Source. #13186, eff 4-7-21 (see
Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 303.06 Form IFTA-100, IFTA Quarterly Fuel Use Tax
Return.
(a)
Anyone holding a license under IFTA shall complete and submit, on a quarterly
basis, form IFTA-100, ÍFTA Quarterly Fuel Use Tax
Return” and form IFTA-101, “ÍFTA Quarterly Fuel Use Tax Schedule” as set forth
in Saf-C 303.07.
(b)
An applicant shall submit the following on form
IFTA-100, “Quarterly Fuel Use Tax Return”:
(1) Licensee’s account number and IFTA license
number;
(2) Indication as to whether the licensee:
a. Did not operate in any jurisdiction;
b. Cancelled license;
c. Is amending a return; or
d. Submitting an address change;
(3) Amount of payment due;
(4) Diesel fee due, as calculated on form IFTA 101;
(5) Gasoline fee due, as calculated on form IFTA
101;
(6) Ethanol fee due, as calculated on form IFTA
101;
(7) LPG/ propane fee due, as calculated on form
IFTA 101;
(8) Other fuel type fees due, as calculated on
form IFTA 101;
(9) Total due/refund(s) from each fuel summary;
(10) Late filing penalty;
(11) Total of (9) and (10);
(11) Credit/balance from prior quarter;
(12) Total due the state or refund due the
licensee, as appropriate by subtracting (11) from (10) above;
(13) Whether a refund is requested;
(14) The preparer's:
a. Title;
b. Employer identification number;
c. Address and telephone number;
d. Signature and date thereof;
(15) Taxpayer’s telephone number; and
(16) Signature of authorized individual to act on
behalf of taxpayer, and date thereof.
(b)
By signing the form IFTA-100, “IFTA Quarterly Fuel Use Tax Return”, the
signatory is certifying that the business is duly licensed and the return,
including any schedules, is true, correct and complete to the best of his or
her knowledge.
Source. #13186, eff 4-7-21 (see Revision Note
#3 at Chapter Heading for Saf-C 300)
Saf-C 303.07 Form IFTA-101, IFTA Quarterly Fuel Use Tax
Schedule.
(a)
Form IFTA-101, “IFTA Quarterly Fuel Use Tax Schedule” shall be submitted
along with form IFTA 100, “IFTA Quarterly Fuel Use Tax Return” as set forth in
Saf-C 303.06, as appropriate.
(b)
An applicant shall submit the following on form IFTA-101, “IFTA
Quarterly Fuel Use Tax Return”, for each fuel type:
(1) Licensee’s name and account number;
(2) IFTA license number;
(3) End due date of the quarter period;
(4) Total miles traveled in IFTA jurisdictions;
(5) Total miles traveled in non-IFTA
jurisdictions;
(6) Total miles
traveled by adding (4) and (5) above;
(7) Total gallons; and
(8) Average fleet miles per gallon by dividing
(6) by (7) above;
(9) Total miles traveled in each IFTA jurisdiction;
(10) Total IFTA taxable miles for each IFTA
jurisdiction;
(11) Taxable gallons by dividing (10) by the
average fleet miles per gallon in (8) above;
(12) Tax-paid gallons of fuel purchased in each
IFTA jurisdiction;
(13) Net taxable gallons by subtracting (12) from
(11) above;
(14) Tax credit or tax due by multiplying the sum
in (13) above with the jurisdiction’s tax rate;
(15) Interest due for each jurisdiction, if
applicable;
(16) Total due by adding (14) and (15) above; and
(17) Total of (16) above for each fuel type and
each jurisdiction.
Source. #13186, eff 4-7-21 (see Revision Note
#3 at Chapter Heading for Saf-C 300)
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 laws and these rules.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See
Revision Note #3 at Chapter Heading for Saf-C 300)
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, or
political subdivision thereof, including any municipality and any governmental
agency thereof, shall be exempt from all road toll licensing requirements.
Source. (See Revision Notes #1 and #2 at Chapter Heading
for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See Revision
Note #3 at Chapter Heading for Saf-C 300)
Saf-C 304.03 Single-Trip Authorization.
(a)
A single-trip authorization to operate a vehicle as set forth in 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)
Pursuant to RSA 260:52, VI, the fee for a single-trip authorization
shall be $10.00, which shall be received by the administration prior to the issuance
of the authorization.
(c)
Every single-trip authorization to operate a vehicle shall be carried in
the vehicle to which it has been issued, while it is in effect, and shall be
displayed to any law enforcement officer or agent of the department upon
demand. Failure to carry the authorization
in the vehicle shall render the authorization invalid and the vehicle unlicensed.
(d)
No person shall refuse or fail to allow a law enforcement officer or
agent of the department to take an authorization in hand for inspection.
(e)
A dealer shall be authorized to issue a single-trip user of fuel license
to a person who, in the course of seeking repairs to a vehicle, requests to
operate such vehicle in New Hampshire.
(f)
A single-trip user of fuel licenses shall be distributed by the department
to dealers for issuance.
(g)
A dealer-issued single-trip user of fuel license shall be issued on form
RT 206, “Dealer-Issued Temporary User of Fuel License”, revised 12/09.
(h)
A single-trip user of fuel license shall be issued to any user who does
not operate the vehicle within New Hampshire, except to seek repairs.
(i)
A dealer-issued single-trip user of fuel license shall be effective from
the date of issuance until 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.
(j)
Every dealer-issued single-trip user of fuel license shall be carried in
the vehicle to which it has been issued, while it is in effect and shall be
displayed to any law enforcement officer or agent of the department upon
demand. Failure to carry the license in the
vehicle shall render the license invalid and the vehicle unlicensed.
(k)
Notwithstanding the provisions of (j) above, if a user requires immediate
repairs and is unable to physically possess a dealer-issued single trip user of
fuel license prior to seeking repairs within New Hampshire, the following shall
apply:
(1) In an emergency, a user shall contact the dealer
where the repairs are to be completed and obtain a permit number by telephone
or fax machine;
(2) Once the dealer has issued a permit number, the corresponding
single-trip user of fuel license shall be completed by the dealer as if it was
issued to the user in-person;
(3) The dealer
shall give the user the completed permit upon arrival at the dealer's place of
business;
(4) A user who obtains a permit in an emergency shall
be deemed to have obtained a valid license in accordance with this section;
(5) Any user who is requested by a law
enforcement officer or an agent of the department to display a single-trip user
of fuel license shall inform the officer or agent of the emergency and the
permit number issued by the dealer; and
(6) In an emergency and upon the request of a law
enforcement officer or an agent of the department, a user shall provide the
officer or agent with a copy of the permit as soon as it is received from the dealer.
(l)
All copies of single-trip user of fuel licenses issued by a dealer shall
be kept by the dealer for a minimum period of 4 years.
(m)
Pursuant to RSA 260:52, VI, the fee for an emergency single-trip user of
fuel license shall be $5.00, which the dealer shall pay to the administration
prior to the issuance of any emergency license.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See
Revision Note #3 at Chapter Heading for Saf-C 300)
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 upon notifying the administration, in writing,
within 15 days of cessation of business.
(b)
All tolls, penalties and interest imposed by the road toll law and these
rules that have accumulated prior to the end of any reporting period, shall
become due and payable concurrently with the cessation of business.
(c)
Upon cessation of business, the person shall report and pay in full all
tolls, interest and penalties and surrender any license issued by the
administration.
(d)
The person shall continue to be subject to all requirements of the road toll
law and these rules until notice of cessation of business, as required in (a)
above, is received by the administration.
(e)
The administration shall cancel the licensee’s account within 60 days of
the expiration of the license, provided that the licensee has met all reporting
requirements and has paid all tolls, interest and penalties in accordance with the
road toll law and these rules.
(f)
When a person cancels his/her account with the administration pursuant
to (a) above, upon filing the final tax return, any existing credit due shall
be refunded.
(g) The administration shall cancel any
distributor account that has been inactive for a period of 6 months.
(h) The administration shall cancel
any IFTA account that has been inactive for a period of 3 consecutive quarters,
in accordance with the provisions set forth in Saf-C 303.01.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See
Revision Note #3 at Chapter Heading for Saf-C 300)
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 to which the 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 when there has been no
operation within the state during a given reporting period.
(d)
The failure or inability to acquire forms or to file electronically, if
required, shall not exempt any person from the obligation to file the required
reports within the time specified, as required in RSA 260:38, RSA 260:42, RSA 260:52
and these rules.
(e)
A facsimile of the official forms provided by the administration shall
be accepted if the person is filing by paper and does not have access to the
official forms.
(f)
The following filing dates shall apply:
(1) For reports that are mailed to the administration,
the filing date shall be the date on the post office cancellation mark, or if
delivered by another service, the date of shipment;
(2) For reports that are hand-delivered, the
filing date shall be the date upon which the reports are received and time-stamped
by the administration; and
(3) For reports submitted electronically, the
filing date shall be the date upon which the reports are accepted without
critical error.
(g)
The failure of any person to obtain a license as required by the road
toll law and these rules shall not relieve the person from liability for all road
toll fees incurred as a result.
(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 established
in the IFTA articles of agreement, pursuant to Saf-C 303.01(a).
(i)
The licensee shall be responsible to file or cause to be filed all
reports required by RSA 260:38, RSA 260:42, RSA 260:52 and these rules by the
prescribed filing date.
(j)
If a licensee has overpaid any road toll or other fee for which he/she was
liable, because of an error in calculation, 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. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See
Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 304.06 Electronic Filing.
(a)
The department shall accept the following reports electronically:
(1) MFD 1-S/AF, “Motor Fuel and Aviation Fuel
Distributor Report”, as revised 07/2018;
(2) RT 113, “Motor Fuel & Petroleum Products
Transporter Report”, as revised 03/2010;
(3) RT 132, “Application for Motor Fuel &
Aviation Fuel Distributor License”, as revised 03/2010;
(4) RT 132a, “Application for Biodiesel Fuel
Distributor License”, as revised 03/2010;
(5) RT 132b,
“Application for Alternative Fuels Dealer License”, as revised 01/2015; and
(6) RT 111, “Application for Motor Fuel &
Petroleum Products Transporter’s License”, as revised 07/2016.
(b)
The reports set forth in (a) above shall be submitted as follows:
(1) Licensees with 100 or more total transactions
during a reporting period shall submit reports electronically, with any and all
road toll due paid by means of ACH debit transfer;
(2) Licensees with less than 100 total transactions
during a reporting period may submit paper returns, accompanied by a check made
payable to the “State of NH – Road Toll” for the total amount of road toll due,
as shown on the return; and
(3) Once a licensee files 100 or more total
transactions during any one reporting period, he/she shall file all future
reports electronically, regardless of the number of transactions.
(c) Licensees required to submit reports
electronically pursuant to (b)(1) above shall:
(1) Submit reports via the web-based automated
fuel tax system; or
(2) Submit reports via electronic data interface,
with the licensee bearing the cost to provide and maintain the equipment,
software, security and other related expenses.
(d) The filing
date for electronically submitted reports shall be the date set forth in Saf-C
304.05(f)(3).
(e) Pursuant to RSA 294-E:7, I, a record or
signature shall not be denied legal effect or enforceability solely because it
is submitted in an electronic format.
(f) The failure to comply with all electronic filing
requirements shall subject the licensee to the suspension of his/her motor fuel
and aviation fuel distributor license or motor fuel and petroleum products
transporter license.
(g) A licensee paying by means of ACH debit transfer
shall first register with the department by completing and submitting form RT
150, “Registration for Electronic Fund Transfer Payment”, revised 03/2010.
(h)
Form RT 150, “Registration for Electronic Fund Transfer Payment”, revised
03/2010, shall be signed by the account holder and serve as authorization for
the department to initiate debit entries for the account specified at the
financial institution and debit the account. By signing the form RT 150,
“Registration for Electronic Fund Transfer Payment”, the account holder shall also
acknowledge that the origination of ACH transaction to the account shall comply
with the all laws.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See
Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 304.07 Protested Payment.
(a)
When a person submits a check or ACH debit in payment for a license,
toll, fee, penalty or interest assessed pursuant to 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 or ACH
debit, 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 or ACH debit.
(b) Upon return of the check or ACH debit, the
administrator shall follow the procedure set forth in Saf-C 305.07 for the
purpose of obtaining full payment of all monies owed to the administration.
(c) If a person fails, neglects or refuses to pay
the full amount of the returned check, the person shall be subject, as appropriate,
to the relevant provisions of RSA 260:39, RSA 260:40, RSA 260:46, RSA 260:52,
RSA 260:55, RSA 260:63, Saf-C 305.07, and any other administrative rules pertaining
to the failure to pay any road toll, fee, penalty, or interest.
(d)
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; and
(2) Any payment not made by certified funds pursuant
to (e)(1) above shall be returned to the licensee and not be considered timely
paid.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; amd by #12520, eff
4-25-18; ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading for
Saf-C 300)
Saf-C 304.08 Accounts Receivable.
(a)
In the event a person overpays or underpays any license, toll, penalty
or other fee required by the road toll law, an account statement shall be
issued to the person. Refunds shall not be issued more than 4 years after the
due date of the return.
(b)
Amounts of less than one dollar shall not be invoiced or refunded.
(c)
The balance from an account statement shall be carried on the
administration's appropriate account ledger and the account shall be suspended
until resolved.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See
Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 304.09 Partial Payments.
(a) Payments from a person made in an amount less
than the total amount due shall be applied in the following order:
(1) First,
against the penalties assessed pursuant to RSA 260:40;
(2) Second,
against interest assessed pursuant to RSA 260:40-a and Saf-C 304.05(h);
(3) Third,
against road tolls assessed in accordance with the specific law or rule
administered by the department; and
(4) Fourth, against the protested check fees assessed
pursuant to RSA 6:11-a.
(b) Interest shall continue to accrue on any toll
liability remaining unpaid until the outstanding toll liability has been paid.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See
Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 304.10 Loss of Motor Fuel.
(a)
Pursuant to RSA 260:38, II, a licensed distributor, or its authorized
representative, shall report immediately to the administration any losses
sustained by the distributor as a result of fire, accident, or unavoidable
calamity and shall do so by completing and submitting form RT 218, “Loss of Petroleum
Product Notification”, as revised 12/10/03.
(b)
A distributor shall not delay reporting motor fuel loss until the filing
of the next monthly report.
(c)
Failure to file RT 218 promptly shall result in the refusal of the
credit for the loss against the distributor’s liability.
(d) An individual submitting RT 218, “Loss of
Petroleum Product Notification”, as revised 12/10/03 shall sign and date the
form under the penalty of unsworn falsification pursuant to RSA 641:3. If an
authorized representative submits the RT 218 on behalf of the distributor, the
authorized representative shall sign and certify that he or she has the
authority to execute RT 218 on behalf of the distributor.
Source. #13186, eff 4-7-21 (See Revision Note #3 at Chapter
Heading for Saf-C 300)
PART Saf-C
305 HEARINGS
Saf-C 305.01 Procedural Requirements.
(a)
All administrative hearings held by the administration shall be
conducted in accordance with the procedures set forth in Saf-C 200, unless
otherwise specified in these rules.
(b)
If the procedures contained in Saf-C 200 and these rules are duplicative
or in conflict, the procedure contained in these rules shall take precedence.
(c)
When a person fails to obtain any licenses required by the road toll
law, IFTA, or these rules or fails to file any report or pay any tolls, fees,
penalties or interest required by the law or rules, the administrator shall
request a suspension of the person’s vehicle registration and right to operate
any vehicle in accordance with RSA 261:178 and RSA 263:56-a.
(d)
The suspension request shall be filed with the bureau of financial
responsibility of the division of motor vehicles.
(e)
A person who receives a suspension notice pursuant to (c) above may request
a hearing within 30 days of issuance of the notice.
(f)
If a hearing is requested, the bureau of hearings shall proceed in
accordance with the requirements of Saf-C 200.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See
Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 305.02 Suspension of Licenses.
(a)
A person's motor fuel and aviation distributor, biodiesel distributor,
alternative fuel dealer, IFTA or motor fuel and petroleum products transporter
license shall be suspended if he or she:
(1) Files a report containing false data or
information;
(2) Fails, neglects, or refuses to file any report
required by the road toll law, IFTA, or these rules;
(3) Fails to pay the full amount of road tolls,
penalties, interest, licensing, or any other required fees; or
(4) Violates any provision of Title XXI of the
New Hampshire revised statutes annotated or any corresponding administrative
rule or any other applicable law, if:
a. The violation is contrary to the public
safety;
b. There is a pattern of violations of the law
and/or administrative rules; or
c. The commissioner reasonably believes that
suspension of the person's license will serve as a deterrent to future
violations.
(b)
The commissioner or his/her designee shall forward written notice of
his/her intention to suspend a license to the last address of the person appearing
on file. The suspension notice shall be
sent by certified mail and shall state a time and place, at least 10 days after
the date of the notice, at which the person may appear and show cause why his/her
license should not be suspended.
(c)
If the person fails to appear during the time specified in the notice of
hearing, the commissioner or his/her designee shall suspend the person's
license, unless the person demonstrates good cause for failing to appear as described
in Saf-C 203.22(b).
(d)
If 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/her license should not be suspended.
(f)
The hearings examiner shall:
(1) Consider the issues and information presented
at the hearing along with information from the records of the administration,
as appropriate;
(2) After consideration, determine whether to
suspend the person’s license; and
(3) Notify the person, in writing, of the
decision.
(g)
Following suspension of a license for any reason set forth in this
section, a person shall be required to pay all outstanding road tolls,
penalties, interest and fees prior to obtaining a new license or any privileges
accorded to a licensee.
(h)
When a previously suspended license has been restored, notice of the
restoration shall be forwarded to the holder of the restored license.
(i)
If a license has been issued without regard to the provisions of (h)
above, or is issued in error, the commissioner or his/her designee shall
suspend the license, after notice and opportunity for a hearing.
(j)
The suspension of any license issued by the administration and not
otherwise provided for shall be executed as prescribed in this section.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; amd by #10753, INTERIM, eff 1-1-15,
para (a) EXPIRED: 6-30-15; amd by #10890, eff 7-16-15; ss by #13186, eff 4-7-21
(See Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 305.03 Denial of License Application.
(a) The commissioner or his/her designee shall
deny, in writing, any application for a license if:
(1) The applicant’s license has been suspended for
cause pursuant to any provision of the road toll law or these rules;
(2) The applicant has filed the application as a
subterfuge for another person whose license has been suspended for cause
pursuant to any provision of the road toll law or these rules; or
(3) The commissioner determines that the
application has been filed in bad faith or has other reasonable grounds to deny
the application.
(b) If a license has been issued without regard to
the provisions of (a) above, or is issued in error, the commissioner or his/her
designee shall suspend the license, after notice and opportunity for a hearing.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See
Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 305.04 Hearing for Denial of License Application.
(a)
Pursuant to Saf-C 305.03, the
commissioner or his/her designee, shall forward written notice of his/her
intention to deny an application for a license to the last address of the applicant
appearing on file. The notice shall be sent
by certified mail and shall state a time and place, at least 10 days after the
date of the notice, at which the applicant may appear and show cause why his/her
application for a license should not be denied.
(b)
If the applicant fails to appear during the time specified in the
notice, the commissioner or his/her designee shall deny the application for a
license, which shall be final, unless the applicant demonstrates good cause for
failing to appear as described in Saf-C 203.22.
(c) If the applicant appears for a hearing, the
hearing shall be held before a hearings examiner and can include
representatives of the administration.
(d)
The scope of the hearing shall be limited to the following issues:
(1) If the applicant’s license was previously
suspended, whether the applicant has resolved all the conditions for which the license
was suspended;
(2) Whether the application was filed by or on
behalf of persons in good standing with the administration;
(3) The names of those persons in whose interest the
application was filed; and
(4) The reason(s) the applicant believes he/she
is entitled to obtain a license.
(e)
The hearings examiner shall review the issues and information presented at
the hearing, along with all information from the records of the administration
and any other evidence the hearings examiner deems relevant such as but not
limited to:
(1) Information from other states;
(2) Information from surety companies; and
(3) Payments of accounts.
(f)
After review and consideration, the hearings examiner shall order that
the application for a license be granted or denied.
Source. (See Revision Notes #1 and #2 at Chapter Heading
for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See Revision
Note #3 at Chapter Heading for Saf-C 300)
Saf-C 305.05 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, at which he/she can show cause
why the lien should not be applied to his/her property or property rights.
(b)
In accordance with RSA 260:63, I(c), notice of the person's right to
request a hearing shall be sent by certified mail to the person’s residence or
principal place of business, both of which shall be determined from the last
information supplied by the person appearing on file at the administration.
(c) The person shall file a request for a hearing
within 14 days of receipt of the notice. If a hearing is requested, a hearing
examiner shall notify the person of the time and place at which the hearing
shall be held.
(d)
The hearing shall be held before a hearings examiner pursuant to RSA
260:44 and in accordance with the provisions of Saf-C 200.
(e)
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 if so, the amount of the bond; and
(4) The reason(s) the person believes the lien
should not be applied to his/her property or property rights.
(f)
The hearings examiner shall review the issues and information presented at
the hearing, along with all information from the records of the administration
and any evidence presented by the person subject to the lien. After review and consideration, 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.
(g)
If the person fails to request a hearing within the time prescribed by
RSA 260:63, I(c), or fails to appear for the hearing, the commissioner or his/her
designee shall determine the amount of road tolls or fees plus interest and costs
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. Under such circumstances, the decision shall
be deemed final.
Source. (See Revision Notes #1 and #2 at Chapter Heading
for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See Revision
Note #3 at Chapter Heading for Saf-C 300)
Saf-C 305.06 Refund Disallowment Hearing.
(a)
Except as provided in (b) below, an applicant who disagrees with the
results of a disallowed claim for a refund may submit his/ her objection(s), in
writing, within 30 days of the date of the disallowment letter. The objection(s) shall be submitted to the administration,
along with all evidence in support of the claimant’s position. Upon receipt, an
administrative hearing shall be held in accordance with the provisions of Saf-C
200, unless otherwise set forth in these rules.
Failure of the claimant to comply within the prescribed period of time
shall constitute acceptance of the disallowment.
(b)
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 political subdivison may appeal the
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 filing deadline waiver
has been granted within 3 years of appeal.
(c)
Upon receipt of an appeal request, the commissioner shall set a time and
place at which the appellant may appear and show good cause why a waiver should
be granted.
(d) The hearing shall be held before the
commissioner and can include representatives from the agency of the political
subdivision and the administration.
(e)
The scope of the hearing shall be limited to the following issues:
(1) The circumstances that resulted in the late
filing by an agency of a political subdivision of a refund claim;
(2) The refund claim number and the amount of the
refund requested; and
(3) The reason(s) the appellant believes that he/she
is entitled to a waiver.
(f)
The commissioner shall review the issues and information presented at
the hearing, along with all information from the records of the administration.
In the case of a disallowment due to a late filing by an agency of a political
subdivision within the state, after review and consideration, the commissioner
shall order that the previously disallowed refund claim be granted if it is
determined that the late filing was caused by circumstances beyond the
appellant’s control and a waiver had not been granted more often than once in 3
years pursuant to RSA 260:47, III(a)(1)(B).
(g)
If the commissioner decides to allow a refund claim, the administration
shall immediately process the claim.
Source. (See Revision Notes #1 and #2 at Chapter Heading
for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See Revision
Note #3 at Chapter Heading for Saf-C 300)
Saf-C 305.07 Hearing for Returned Checks.
(a)
"Signatory" as used in this section shall include the person
issuing the check, or any other person who has obtained any license,
registration, permit, or the payment of any road toll, penalty, or interest by
the issuance thereof.
(b)
When any check in payment for any license, registration, or permit,
issued by the administration, or of any toll, fee, penalty, or interest
assessed under the provisions of the road toll law, RSA 260, RSA 6:11-a, or
Saf-C 300, is returned as uncorrectable, the check shall not be redeposited.
(c)
Upon return of said check, the administrator shall forward an advisory
letter to the signatory which shall contain:
(1) Notification that the check has been returned
and the reason;
(2) Notification that the check cannot be
redeposited;
(3) A request for restitution of the full amount
of the check in addition to the penalty authorized by RSA 6:11-a, and any
additional penalty and interest assessed by the road toll law or these rules;
(4) Notification that payment shall be by
certified check, money order, or cash;
(5) Notification that when payment is sent by
mail, the preferred medium of exchange shall be by certified check or money
order;
(6) Notification that payment shall be sent to:
Department of
Safety
Road Toll Bureau
33 Hazen Drive
Concord, New
Hampshire 03305
(7) Notification that unless payment is received,
or a hearing is requested within 10 working days from the date of the notice,
action shall be initiated to:
a. Suspend any license,
registration, permit, or any combination thereof which was obtained by issuance
of the returned check;
b. Suspend any license, registration, permit, or
any combination thereof, where the returned check was used in payment for any
toll, penalty, or interest for which the signatory was liable by virtue of
holding said license, registration, or permit;
c. Suspend the vehicle
registration of any New Hampshire registered vehicle which has been issued a
license, registration, or permit which may be suspended under a. or b. above;
or
d. Suspend the privilege to drive any vehicle
within the State of New Hampshire where the vehicle is registered in a foreign
state, is leased, owned, or driven by the signatory of the returned check, and has
been issued any license, registration, or permit which may be suspended under
a. or b. above.
(d)
If restitution of the full amount of the returned check, together with
payment of any penalty and interest assessed under the provisions of the road
toll law, RSA 260, RSA 6:11-a, or Saf-C 300 is not received within the time
specified by Saf-C 305.07 (c)(7), or a hearing is not requested, the
administrator shall generate a suspension notice to take effect in 10 days from
the date of the notice.
(e)
In any case involving action to cancel a distributor's license, the
order issued by the road toll administrator shall be sent by certified mail.
(f)
A hearing may be requested in writing.
Such a request shall preclude the suspension from taking effect.
(g)
The person requesting the hearing shall have the burden of proving by a
preponderance of the evidence that:
(1) The person is not indebted to the road toll
bureau; or
(2) The person has made full restitution of the
returned check, and has paid any interest or penalty assessed by the road toll
law, RSA 260, RSA 6:11-a, or Saf-C 300.
(h)
At the conclusion of a hearing, a hearings examiner shall cancel any of
the items enumerated in Saf-C 305.07(c)(7)a. or b., or any combination thereof,
and shall suspend any vehicle registration or privilege to drive as specified
in Saf-C 305.07(c)(7)c. or d., respectively, in any case in which it is found
that:
(1) The signatory is indebted to the road toll bureau
as a result of the returned check; and
(2) The signatory has not paid to the road toll
bureau the full amount of the returned check and any penalty or interest
assessed by the road toll law, RSA 260, RSA 6:11-a, or Saf-C 300.
(i)
Where a distributor's license is suspended under any provision of this
section, the administrator shall notify the distributor of the suspension by
registered mail.
(j)
Except for driving privileges suspended pursuant to Saf-C
305.07(c)(7)d., any item cancelled or suspended under these rules shall be
returned to the department immediately following the effective date of the
cancellation or suspension, and notice of this requirement shall be included in
any suspension order issued.
(k)
Any item canceled or suspended under this rule shall be restored upon
receipt of restitution of the full amount of the returned check together with
any interest or penalty owed to the department, and restoration shall not
become effective until notice is given by the department.
(l) Notwithstanding (k), restoration shall not
take place if the item is under suspension or revocation for other reasons.
Source. #4207, eff 1-16-87; ss by #4451, eff 6-24-88;
ss by #4844, eff 6-20-90; ss by #6249, INTERIM, eff 6-16-96, EXPIRES: 10-14-96;
ss and moved by #6337, eff 9-25-96 (formerly Saf-C 210.03); ss by #8174,
INTERIM, eff 9-25-04, EXPIRES: 3-24-05; ss by #8230-B, eff 12-17-04; ss by
#10395-B, eff 8-15-13; ss by #12520, eff 4-25-18 (formerly Saf-C 211.03); ss by #13186,
eff 4-7-21 (See Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 305.08 Prosecution. Nothing contained in these rules shall
preclude the department from seeking criminal prosecution, under RSA 638:4, of
any person who has issued a bad check.
Source. #4207, eff 1-16-87; ss by #4451, eff 6-24-88;
ss by #4844, eff 6-20-90; ss by #6249, INTERIM, eff 6-16-96, EXPIRES: 10-14-96;
ss and moved by #6337, eff 9-25-96 (formerly Saf-C 210.04); ss by #8174,
INTERIM, eff 9-25-04, EXPIRES: 3-24-05; ss by #8230-B, eff 12-17-04; ss by
#10395-B, eff 8-15-13; ss by #12520, eff 4-25-18 (formerly Saf-C 211.04) ); ss by #13186,
eff 4-7-21 (See Revision Note #3 at Chapter Heading for Saf-C 300)
(a)
The owner, lessee, or driver of a vehicle fails to obtain any license as
defined by Saf-C 300, permit, or registration for the vehicle or where the
license, permit, or registration is required under provisions of the road toll
law, or these rules. Any suspension
issued under this paragraph shall remain in effect until the owner, lessee, or
driver obtains the appropriate license, permit, or registration and complies
with all provisions of the road toll law, RSA 260, RSA 6:11-a, or Saf-C 300; or
(b) The owner, lessee, or driver of a vehicle
fails to pay any road toll, highway use fee, permit fee, or any other charge as
required by law, where the owner, lessee, or driver is liable under the
provisions of the road toll law RSA 260, RSA 6:11-a or Saf-C 300, by virtue of
his ownership, leasing, or driving of the vehicle. Any suspension issued under this paragraph
shall remain in effect until the owner, lessee or driver pays all tolls, fees,
and other charges.
Source. #4207, eff 1-16-87; ss by #4451, eff 6-24-88;
ss by #4844, eff 6-20-90; ss by #6249, INTERIM, eff 6-16-96, EXPIRES: 10-14-96;
ss and moved by #6337, eff 9-25-96 (formerly Saf-C 210.05); ss by #8174, INTERIM,
eff 9-25-04, EXPIRES: 3-24-05; ss by #8230-B, eff 12-17-04; ss by #10395-B, eff
8-15-13; ss by #12520, eff 4-25-18 (formerly Saf-C 211.05); ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter
Heading for Saf-C 300)
Saf-C 305.10 Rehearing of Reimposition of Bond Requirement.
(a)
A licensed distributor exempt from the bond requirement who has been
notified of the reimposition of the bond requirement pursuant to Saf-C 306.11
and RSA 260:37-a may request in writing a rehearing to the commissioner within
30 days of the decision.
(b)
A request for rehearing shall set forth every ground upon which it is
claimed that the commissioner’s decision is unlawful or unreasonable.
(c)
Within 10 days of receipt of the request for rehearing, the commissioner
shall either grant or deny the request.
(d) Pursuant to RSA 541:6, within 30 days after
the request for rehearing is denied, the licensed distributor may appeal to the
supreme court.
Source. #12961, INTERIM, eff 1-1-20, EXPIRED: 6-29-20
New. #13186, eff 4-7-21 (See Revision Note #3 at Chapter
Heading for Saf-C 300)
Saf-C 305.11 Suspension of Licensed
Distributor Exempt from Bond Requirement.
(a)
Pursuant to RSA 260:39-a, the commissioner shall immediately suspend the
license of a licensed distributor exempt from bond requirement
for any of the following:
(1)
Filing a false monthly report; or
(2)
Willfully fails, neglects, or refuses to file a monthly report or pay
the amount of road toll required by RSA 260.
(b)
The commissioner shall provide the licensee written notification of the
immediate suspension of the license and shall provide a date, time and
place of a hearing to be held within 10 days of the written notice where the
licensee may appear and show cause why the license should be reinstated.
Notwithstanding any rule to the contrary, the licensee shall remain suspended
until otherwise ordered by a hearing examiner.
(c)
Pursuant to RSA 263:39-a, III, written notification of suspension shall
be presumed to have been served if sent to the last known recorded address of the
licensee.
(d)
If after a hearing, the distributor’s license remains
suspended, the distributor may appeal the hearing examiner’s decision to the
Merrimack County superior court within 30 days of the date of the hearing
examiner’s decision.
Source. #12961, INTERIM, eff 1-1-20, EXPIRED: 6-29-20
New. #13186, eff 4-7-21 (See Revision Note #3 at Chapter
Heading for Saf-C 300)
PART Saf-C
306 MOTOR FUEL AND BIODIESEL
DISTRIBUTORS
Saf-C 306.01 Motor Fuel and Aviation Fuel Distributor
License.
(a) An applicant for a motor fuel and aviation
fuel distributor license shall complete and submit form RT 132, “Application
for Motor Fuel & Aviation Fuel Distributor License”, as revised 01/2020.
(b)
In addition to (a) above, the applicant shall complete and submit a
fully executed form RT 133, “Motor Fuel Distributor Bond”, as revised 03/2010. The
applicant’s signature shall affirm the applicant’s obligation as licensee in
accordance with RSA 260:37, I(a).
(c) Pursuant to RSA 260:37, II, surety shall be
released prospectively. Prior liability
shall be retained until a 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.
(d) An applicant shall renew a motor fuel and
aviation fuel distributor license on a fiscal year basis from July 1 through
June 30 by completing and submitting form RT 132 as revised 01/2020, and RT 133
as revised 03/2010, pursuant to (a) and (b) above.
(e)
The surety company, through its agent and attorney, shall also execute
RT 133, “Motor Fuel Distributor Bond”, as revised 03/2010. The surety agent and
agent attorney shall sign RT 133, as revised 03/2010, and shall affix its
corporate seal.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; amd by #10753, INTERIM, eff
1-1-15, paras (a) & (b) EXPIRED: 6-30-15; paras. (a) & (b) amd by #10890,
eff 7-16-15; ss by #13186, eff 4-7-21 (See Revision Note
#3 at Chapter Heading for Saf-C 300)
Saf-C 306.02 Biodiesel Fuel Distributor License.
(a)
An applicant for a biodiesel fuel distributor license shall complete and
submit RT 132a, “Application for Biodiesel Fuel Distributor License”, as revised
03/2010.
(b)
An applicant shall renew a biodiesel fuel distributor license on a
fiscal year basis from July 1 through June 30 by completing and submitting form
RT 132a Application for Biodiesel Fuel Distributor License, as revised 03/2010,
pursuant to (a) above.
(c)
The annual fee for a biodiesel fuel distributor license shall be $25,
pursuant to RSA 260:36-d, III.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; amd by #10753, INTERIM, eff
1-1-15, para (a) EXPIRED: 6-30-15; para. (a) amd by #10890, eff 7-16-15; ss by
#13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 306.03 Alternative Fuel Dealer License.
(a)
An applicant for an alternative fuel dealer license shall complete and submit
form RT 132b, “Application for Alternative Fuels Dealer License” (Rev 01/2015).
(b)
An applicant for an alternative fuel dealer license shall file a bond
that complies with RSA 260:37. A current motor fuel and aviation fuel
distributor licensee or biodiesel fuel distributor licensee having a bond as
required by RSA 260:37-d, II and RSA 260:37 shall fulfill this requirement by
either competing and submitting form RT 133a, “Alternative Fuels Dealer Bond Form”
(Rev 01/2015), or resubmitting the current bond on form RT 132, “Application
for Motor Fuel & Aviation Fuel Distributor License”, as revised 01/2020, in an amount sufficient to comply with RSA
260:37 for all licensed activities.
(c)
Pursuant to RSA 260:37, II, surety shall be released prospectively. Prior liability shall be retained until a
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.
(d)
An applicant shall renew an alternative fuel dealer license on a fiscal
year basis from July 1 through June 30 by completing and submitting form RT
132b, “Application for Alternative Fuels Dealer License”, as revised 01/2015, and
RT 133a, “Alternative Fuels Dealer Bond Form”, as revised 01/2015, pursuant to
(a) and (b) above.
(e)
An applicant’s signature on form RT 133a, “Alternative Fuels Dealer Bond
Form” (Rev 01/2015), shall affirm the applicant’s obligations as licensee in
accordance with RSA 260:37, I(a).
Source. #10753, INTERIM, eff 1-1-15, EXPIRED: 6-30-15
New. #10890, eff 7-16-15; ss by #13186, eff 4-7-21
(See Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 306.04 Motor Fuel and Aviation Fuel Distributor
License Reporting Requirements.
(a)
Upon approval of an application for a motor fuel and aviation fuel
distributor license pursuant to Saf-C 306.01, the administration shall issue a
certificate to the distributor.
(b)
A distributor as defined in RSA 259:21 shall complete and submit reports
on form MFD 1-S/AF, “Motor Fuel & Aviation Fuel Distributor Report”, as revised
07/2018.
(c)
Form MDF 1-S/AF, pursuant to (b) above shall be completed, submitted,
and maintained together with the following proper supporting documentation:
(1) MFD 2, 2E, 2F, 3, 4 – “Schedule of Receipts”,
as revised 07/2018;
(2) MFD 5, 5X, 6, 6F, 7, 8, 9 – “Schedule of
Disbursements”, as revised 07/2018; and
(3) MFD 13C, 13H, 13K – “Schedule of Tax-Paid
Credits”, as revised 07/2018.
(d) Pursuant to RSA 260:38, the forms set forth in
(b) and (c) above shall contain the total number of gallons used and sold in
this state.
(e) The forms set forth in (b) and (c) above shall
be filed under the penalty of unsworn falsification, pursuant to RSA 641:3.
(f) The forms set forth in (b) and (c) above shall
be filed, even when there has been no operation during the given month.
(g)
The preparer shall print his/her name and title, sign, and date the
form.
(h)
An applicant may submit the following information on forms MFD schedule
13C, 13H and 13K, “Schedule of Tax-Paid Credits”, as revised 07/2018:
(1) Carrier name and federal employer identification
number;
(2) Mode of transportation; or
(3) Document number.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; amd and renumbered by #10753,
INTERIM, eff 1-1-15 (formerly Saf-C 306.03), para. (a) EXPIRED: 6-30-15; para.
(a) amd by #10890, eff 7-16-15; ss by #13186, eff 4-7-21 (See Revision Note #3
at Chapter Heading for Saf-C 300)
Saf-C 306.05 Biodiesel Fuel Distributor License
Reporting Requirements.
(a) Upon approval of an application for a
biodiesel fuel distributor license pursuant to Saf-C 306.02, the administration
shall issue a certificate to the distributor.
(b)
A distributor as defined in RSA 260:36-d, I shall complete and submit
reports on form BDF 1, “Biodiesel Fuel Distributor Report”, as revised effective
01/2017.
(c)
Form BDF 1 pursuant to (b) above shall be completed, submitted, and
maintained together with the following proper supporting documentation:
(1) BDF 2, 2E, 2F, 3, 4 – “Schedule of Receipts”,
as revised effective 01/2017;
(2) BDF 5, 6, 6F, 7, 8, 9 – “Schedule of
Disbursements”, as revised effective 01/2017; and
(3) BDF 13C, 13H – “Schedule of Tax-Paid
Credits”, as revised effective 01/2017.
(d)
Pursuant to RSA 260:38, the forms set forth in (b) and (c) above shall
contain the total number of gallons used and sold in this state.
(e) The forms set forth in (b) and (c) above shall
be filed under the penalty of unsworn falsification, pursuant to RSA 641:3.
(f)
The forms set forth in (b) and (c) above shall be filed, even when there
has been no operation during the given month.
(g)
The preparer shall print his/her name and title, sign, and date the
form.
(h)
An applicant may submit the following information on forms BDF schedule
13C and 13H, “Schedule of Tax-Paid Credits”, as revised effective 01/2017:
(1) Carrier name and federal employer
identification number;
(2) Mode of transportation; or
(3) Document number.
Source. (See Revision Notes #1 and #2 at Chapter Heading
for Saf-C 300) #10032, eff 11-22-11; amd and renumbered by #10753, INTERIM, eff
1-1-15 (formerly Saf-C 306.04), para. (a) EXPIRED: 6-30-15; para. (a) amd by
#10890, eff 7-16-15; ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading
for Saf-C 300)
Saf-C 306.06 Alternative Fuel Dealer License Reporting
Requirements.
(a)
Upon approval of an application for an alternative fuel dealer license
pursuant to Saf-C 306.06, the administration shall issue a certificate to the
dealer.
(b)
A dealer as defined in RSA 259:3-e shall complete and submit reports on
form AFD 1, “Alternative Fuels Dealer Report” as revised effective 01/2017.
(c)
Form AFD 1, pursuant to (b) above, shall be submitted and maintained
together with the following proper supporting documentation AFD 5, 8, 9 -
“Schedule of Disbursements”, as revised effective 01/2017.
(d)
Pursuant to RSA 260:38, the forms set forth in (b) and (c) above shall
contain the total number of motor fuel equivalent gallons sold in this state.
(e)
The forms set forth in (b) and (c) above shall be filed under the
penalty of unsworn falsification, pursuant to RSA 641:3.
(f) The forms set forth in (b) and (c)
above shall be filed, even when there has been no operation during the given
month.
Source. #10753, INTERIM, eff 1-1-15, EXPIRED: 6-30-15
New. #10890, eff 7-16-15; ss by #13186, eff 4-7-21
(See Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 306.07 Motor Fuel Equivalent Gallons.
(a)
Pursuant to RSA 259:58-b, conversion rates for motor fuel equivalent
gallons shall be as follows:
(1) Compressed natural gas shall be 126.67 cubic
feet or 5.66 pounds of CNG equals one gasoline gallon equivalent;
(2) Liquid natural gas shall be 1.68 gallons or
6.06 pounds of LNG equals one diesel gallon equivalent; and
(3) Liquid propane gas shall be 1.35 gallons of
LPG equals one gasoline gallon equivalent.
Source. #10753, INTERIM, eff 1-1-15, EXPIRED: 6-30-15
New. #10890, eff 7-16-15; ss by #13186, eff 4-7-21
(See Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 306.08 Distributor of Motor or Jet Fuel for Aircraft.
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 fuel or jet fuel that is
used in aircraft, shall complete and submit reports on form MFD 1-S/AF, as revised
07/2018. The report shall contain the
total number of gallons of motor fuel or other fuel sold and used in the
aircraft.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly Saf-C
306.05); ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading for
Saf-C 300)
Saf-C 306.09 Penalty and Interest Waiver Request Procedure.
(a)
Pursuant to RSA 260:40, III, RSA 260:42, VII, and RSA 260:65-b, any
licensee who has been assessed a penalty or interest in New Hampshire for the late
filing of any report may request a waiver of the penalty or interest from the
commissioner.
(b) The request for a waiver shall be submitted to
the commissioner in the form of a letter and include the following:
(1) Whether the licensee willfully failed to file
the report or pay the road tolls within the time prescribed by RSA 260:38, RSA 260:42,
or RSA 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 reason(s) the applicant believes the
waiver should be granted.
(c)
After considering the issues and information presented in the letter
specified in (a) above, the commissioner shall grant the waiver if he/she determines
that:
(1) The licensee does not have a previous history
of late filing and is not likely to file late in the future; and
(2) The licensee has a history of compliance with
the road toll law and these rules.
(d)
When a waiver is granted, the commissioner or his/her designee shall
determine the amount of the waiver and a written copy of the decision shall be
furnished to the applicant.
(e)
Notwithstanding any other provision to the contrary, when interest has
been waived on an IFTA account, only the
Source. (See Revision Notes #1 and #2 at Chapter Heading
for Saf-C 300) #10032, eff 11-22-11; renumbered by #10753 (formerly Saf-C 306.06);
ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading for Saf-C
300)
Saf-C 306.10 Licensed Distributor Elimination or
Reduction of Bond Procedure.
(a) Upon application for license renewal, a
licensed distributor in good standing may request the initial release or
reduction of the bond required under RSA 260:37 by submitting:
(1) A written request to:
Department of
Safety
Road Toll. Bureau
33 Hazen Drive
Concord, New
Hampshire, 03305;
(2) The business entity’s financial statements
audited by a CPA firm in accordance with the AICPA’s Statements of Auditing
Standards (SAS) for the immediate preceding 3 consecutive years; and
(3) A copy of the “Independent Auditors Report”
issued by the CPA firm for the immediate preceding 3 consecutive years.
(b)
Upon review of the licensed distributor’s request pursuant to (a) above,
the commissioner shall release the bond requirement if he determines:
(1) The licensed distributor has been in good
standing for the immediate 5 consecutive years;
(2) The “Independent Auditors Report” provides an
unqualified opinion; and
(3) The elimination of the bond would not
unreasonably jeopardize state revenues.
(c)
Upon review of the licensed distributor’s request pursuant to (a) above,
the commissioner shall reduce the bond if the commissioner determines:
(1) The licensed distributor has been in good
standing for the immediate 5 consecutive years;
(2) The “Independent Auditors Report” provides a
qualified opinion;
(3) The reduction of the bond would not unreasonably
jeopardize state revenues.
(d)
For the purposes of (c) above, the administrator shall perform a
financial analysis to determine the amount of the reduction of the bond that
will not unreasonably jeopardize state revenues.
(e)
A request for the reduction or elimination of bond shall be denied if:
(1) The licensed distributor is not in good
standing;
(2) The licensed distributor has not provided the
information in (a) above;
(3) The Independent Auditors Report issues an opinion
that is “Unqualified” with explanatory language that there is a substantial
doubt about the entity’s ability to continue as a going concern, “Adverse” or a
“Disclaimer”; or
(4) Reducing or eliminating the bond shall
unreasonably jeopardize state revenues.
(f)
If the elimination or reduction of bond is granted, it shall be in force
during the annual license term. During each subsequent license renewal, the licensed
distributor shall resubmit a request for elimination or reduction of bond and
provide the most recent audited financial statement and accompanying
independent auditor’s report. If a licensed distributor fails to submit a
request and the records specified in this section at the time of renewal, the
license renewal shall be denied until a bond is put back into place pursuant to
RSA 260:37.
(g)
For the purposes of (a)(2) above, if the licensed distributor submits a
consolidated financial statement whereas the distributor is a component or
subsidiary of a consolidated company’s financial statement, the distributor
shall submit the parent company’s guaranty that insures that the parent company
shall guaranty any road toll liability in the event that the component or
subsidiary distributor cannot pay.
Source. #12961, INTERIM, eff 1-1-20, EXPIRED: 6-29-20
New. ##13186, eff 4-7-21 (See Revision Note #3 at
Chapter Heading for Saf-C 300)
Saf-C 306.11 Reimposition of Bond Requirement.
(a)
The commissioner shall reimpose the bond requirement upon any licensed
distributor granted an elimination or reduction of a bond pursuant to RSA
260:37-a and these rules, if:
(1) The distributor fails to comply with road
toll laws or these rules;
(2) There is evidence of a material change in
circumstances; and
(3) State road toll revenue will be unreasonably
jeopardized without imposition of the bond.
(b)
The commissioner shall notify the distributor in writing of the
requirement to obtain a new bond pursuant to RSA 260:37. Written notification shall be sent to the
last known recorded address of the licensee.
(c)
The licensed distributor shall have 30 days from the date of the letter
to provide the department with evidence of having secured a bond.
Source. #12961, INTERIM, eff 1-1-20, EXPIRED: 6-29-20
New. #13186, eff 4-7-21 (See Revision Note #3 at Chapter
Heading for Saf-C 300)
PART Saf-C
307 MOTOR FUEL AND PETROLEUM PRODUCTS TRANSPORTERS
Saf-C 307.01 Transporter License.
(a)
Pursuant to RSA 260:42, an applicant for a motor fuel and petroleum
products transporter license shall complete and submit form RT 111,
“Application for Motor Fuel & Petroleum Products Transporter’s License,” as
revised effective 07/2016.
(b)
Upon approval of the application set forth in (a) above, the
administration shall issue a certificate.
(c)
An applicant shall renew a motor fuel and petroleum products transporter
license on a fiscal year basis from July 1 through June 30 by completing and submitting
form RT 111, “Application for Motor Fuel & Petroleum Products Transporter’s
License” as revised effective 07/2016, pursuant to (a) above.
(d)
All licensees shall complete and submit monthly reports to the
administration on form RT 113, "Motor Fuel & Petroleum Products
Transporter’s Report", as revised effective 03/2010.
(e)
Form RT 113 pursuant to (d) above, shall be submitted and maintained
together with schedule 14A, 14B and 14C, as revised effective 03/2010.
(f)
The forms set forth in (d) and (e) above shall be filed under the
penalty of unsworn falsification, pursuant to RSA 641:3.
(g)
A transporter’s license cannot be transferred. A licensee shall report
to the department any change in name, address, or corporate status.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; amd by #10753, INTERIM, eff
1-1-15, para (a), (b), (d) & (e) EXPIRED: 6-30-15; amd by #10890, eff
7-16-15; ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading for
Saf-C 300)
PART Saf-C
308 REPORTING AND AUDITING
Saf-C 308.01 Auditing and Record Keeping. Pursuant to RSA 260:44 and 260:47, III(d), the
field audit staff of the division shall examine all books, papers and records
maintained in support of the reporting requirements of the administration
pursuant to the road toll law. Motor fuel distributors, biodiesel distributors,
alternative fuel dealers, 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
law, IFTA and these rules.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #10753, INTERIM, eff 1-1-15,
EXPIRED: 6-30-15
New. #10890, eff 7-16-15; ss by #13186, eff 4-7-21
(See Revision Note #3 at Chapter Heading for Saf-C 300)
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)
When 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 auditee is liable for tolls or other charges, the auditee shall
be sent a statement of account within 30 days of the release of the audit
findings letter.
(d)
If an auditee disagrees with the results of an audit, the auditee may
submit his/her objection(s), in writing, within 30 days of receipt of the audit
findings letter. The objection(s) shall be submitted to the audit bureau, along
with all evidence in support of the auditee’s position. Upon receipt, an administrative hearing shall
be held in accordance with the provisions of Saf-C 200, unless otherwise set
forth in these rules. Failure of the auditee to comply within the prescribed period
of time, or to submit evidence in support of his/her position, shall constitute
acceptance of the audit. If an administrative hearing is requested, any
collection on the invoice shall be stayed until a decision from the hearings
examiner is rendered.
Source. (See Revision Notes
#1 and #2 at Chapter Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186,
eff 4-7-21 (See Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 308.03 Retention of Records for Motor Fuel Distributors,
Biodiesel Distributors, Alternative Fuel Dealers, Transporters and IFTA
Licensees.
(a)
Pursuant to RSA 260:43, each motor fuel distributor, biodiesel
distributor, alternative fuel dealer, transporter and IFTA licensee shall
maintain all records pertaining to a return for 4 years from the date of the
filing of the return.
(b)
Notwithstanding (a) above, in the event that a motor fuel distributor,
biodiesel distributor, alternative fuel dealer, transporter or IFTA licensee
fails to provide records required for audit purposes, the 4 year record
retention period shall be extended to the date that the audit is completed.
(c)
In the event that an auditee and the department mutually agree to extend
the 4 year record retention period, the auditee shall complete and file RT 333 “Waiver
of Statute of Limitations”, as revised 6/2007.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #10753, INTERIM, eff 1-1-15,
EXPIRED: 6-30-15
New. #10890, eff 7-16-15; ss by #13186, eff 4-7-21
(See Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 308.04 Retention of Records for Retail Dealers.
(a)
Pursuant to RSA 260:43-a, each retail dealer shall maintain all records
pertaining to motor fuel and petroleum products, including invoices, bills of
lading and delivery tickets, minimum of weekly opening and closing inventory reading,
including monthly reconciliation of physical to book inventory, and daily pump
meter readings showing sales in gallons for 3 years.
(b) Notwithstanding (a) above, in the event that a
retail dealer fails to provide records required for a retail dealer inspection,
the 3 year record retention period shall be extended to the date that the
inspection is completed.
(c)
In the event that a retail dealer and the department agree to extend the
3 year record retention period, the retail dealer shall complete RT 333 “Waiver
of Statute of Limitations”, as revised 6/2007.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; amd by #10753, INTERIM, eff
1-1-15, para (c) EXPIRED: 6-30-15; amd by #10890, eff 7-16-15; ss by #13186,
eff 4-7-21 (See Revision Note #3 at Chapter Heading for Saf-C 300)
PART Saf-C
309 NON TAXABLE/OFF HIGHWAY USE
Saf-C 309.01 Non Taxable/Off Highway Use for IFTA Vehicles.
(a)
Pursuant to RSA 260:52, I, road tolls shall not be imposed on motor fuel
which is used for purposes other than for use in motor vehicles on the ways of
this state.
(b)
Tolls on motor fuel purchased in NH and determined to have been used for
NH off-highway purposes may be refunded by completing and submitting one of the
following forms:
(1) RT 122D, “Road Toll Refund Application – Toll
Paid on Special Fuel Only,” as revised effective 01/17; or
(2) RT 122G, “Road Toll Refund Application –
Gasoline Only”, as revised effective 01/17.
(c) New Hampshire tax-paid gallons listed on the
IFTA “Quarterly Fuel Use Tax Return”,
shall reflect the total gallons purchased in NH.
(d)
The licensee may be refunded non-taxable gallons by completing and submitting
form RT 122D, “Road Toll Refund Application – Toll Paid on Special Fuel Only,” as
revised effective 01/17, or RT 122G, “Road Toll Refund Application – Gasoline
Only”, as revised effective 01/17, pursuant to (b) above, along with the IFTA ”Quarterly
Fuel Use Tax Return”.
(e)
The following process shall be used to determine the amount of motor
fuel upon which no road toll shall be levied when the same vehicle fuel tank is
supplying fuel for purposes other than for use in a motor vehicle on the ways
of this state as well as for use on the ways of this state:
(1) In the event that a vehicle consumes motor
fuel while the vehicle is unloading bulk grain or feed by means of any device
powered by fuel carried in the vehicle's primary supply tank, 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) In the event that a vehicle consumes motor
fuel while the vehicle is unloading one of the following 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 that mix and pour
concrete, an allowance of 1.68 gallons of off-highway fuel shall be awarded for
every 5 cubic yards of concrete 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) A licensee shall be permitted to deduct any
amounts over and above the aforementioned amount if he/she can provide proof
through documentation of the off-highway fuel use to the administration;
(4) A licensee shall be granted a similar
allowance as (e)(3) above for motor fuel consumed off-highway by other types of
vehicles if he/she can provide proof through documentation of the off-highway
fuel use to the administration; and
(5) Unless otherwise specified, the provisions of
Saf-C 303 shall apply to this section.
(f)
For vehicles that consume motor fuel while loading or unloading solid
waste, as defined in 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
said fuel shall be deemed to have been consumed for off-highway purposes.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; amd by #10753, INTERIM, eff
1-1-15, paras (b), (c), (d), & (e) EXPIRED:
6-30-15; amd by #10890, eff 7-16-15; ss by #13186, eff 4-7-21 (See Revision
Note #3 at Chapter Heading for Saf-C 300)
Saf-C 309.02 Off-Highway Use for Vehicles.
(a)
Pursuant to RSA 260:47, road tolls shall not be imposed on motor fuel
purchased in New Hampshire which is used for purposes other than for use in motor
vehicles on the ways of this state. For the
purposes of this section, "bulk fuel storage" means a container
greater than 55 gallons.
(b)
Tolls on motor fuel purchased in New Hampshire and determined to have
been used for purposes other than for use in motor vehicles on the ways of this
state may be refunded by completing and submitting one of the forms set forth
in Saf-C 309.01(b).
(c)
The following records shall be used to determine the amount of motor
fuel upon which no road toll shall be levied when a person uses the fuel for
purposes other than for use in a motor vehicle on the ways of this state:
(1) A complete record of all fuel purchased,
received, and used in the conduct of its business, including:
a. The date of each receipt of fuel;
b. The seller’s name and address;
c. The number of gallons received;
d. The type of fuel;
e. The vehicle or equipment identification; and
f. Receipts/invoices for all fuel purchases;
(2) For users of bulk fuel storage, a log that
contains disbursement of fuel in any on or off road vehicle or equipment,
including:
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, including:
a. The date of purchase;
b. The seller’s name and address;
c. The number of gallons purchased;
d. The type of fuel;
e. The price per gallon or total amount of the sale;
f. The vehicle or equipment identification; and
g. The purchaser’s name, or in the case of a
lessee/lessor agreement, receipts in either name, provided that the vehicle
registration or other identification 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)
For audit purposes, records, including reconciliation of fuel through
fuel logs and fuel receipts, and any applicable mileage log, shall be retained
for 4 years.
(f)
If an auditee disagrees with the results of an audit, he/she may request
a hearing, pursuant to Saf-C 308.02(d).
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (See Revision
Note #3 at Chapter Heading for Saf-C 300)
PART Saf-C
310 REFUNDS
Saf-C 310.01 Refunds – General.
(a)
Any person requesting a refund on motor fuel shall complete and submit
one or more of the following applicable forms to the administration:
(1) RT 115, “Road Toll Refund Application Retail
Dealer”, as revised effective 08/14 and as set forth in Saf-C 311.23, along with RT 115R,
“Schedule of Sales to New Hampshire Retail Dealers”, as revised effective 07/05;
(2) RT 122D, “Road Toll Refund Application - Toll
Paid on Special Fuel Only”, as revised effective 01/17;
(3) RT 122G, “Road Toll Refund General
Application - Gasoline Only”, as revised effective 01/17;
(4) RT 123, “Road Toll Refund Application - Off
Highway Recreational Vehicles, Snowmobiles and All Boats”, as revised effective
04/15;
(5) RT 125D, “Road
Toll Refund Application – New Hampshire Political Subdivisions and United
States Gov’t Armed Forces Only - Toll Paid on Special Fuel Only”, as revised
effective 04/2018;
(6) RT 125G, “Road
Toll Refund Application - New Hampshire Political Subdivisions and United
States Gov’t Armed Forces Only - Gasoline Only”, as revised effective
04/2018;
(7) RT 126, “Road Toll Refund Application - Farm
Use Only”, as revised effective 01/15;
(8) RT 127D, “Road Toll Refund Application -
Private School Bus Owner - Toll Paid on Special Fuel”, as revised effective
08/14;
(9) RT 127G, “Road Toll Refund Application -
Private School Bus Owner - Gasoline Only”, as revised effective 01/15;
(10) RT 130, “Road Toll Refund Application Exempt
Credit Cards and Fuel Card Issuers”, as revised effective 10/14, along with RT
130R, “Schedule of Exempt Sales from New Hampshire Retail Dealers”, as revised
effective 10/14 ; or
(11) RT 128,
“Airways Toll Refund Application Toll Paid on Aviation Jet Fuel Only”, as
revised effective 12/17.
(b)
In addition to the form(s), each person shall submit invoices for all
motor fuel purchases, with evidence of payment of the invoice, to the
administration. If original invoices are
required to be maintained for other tax purposes, photocopies shall be
accepted.
(c)
For the purposes of this section, invoices shall include but not be
limited to carbon copies and credit card sales slips.
(d)
Each invoice shall:
(1) Be attached to the form(s);
(2) Contain the name and address of the fuel
supplier;
(3) Contain the applicant’s name, and shall not
be accepted if it is made payable to “cash”; and
(4) Contain 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 that is dependent upon that documentation
to be denied.
(f)
Motor fuel claimed on a refund application shall be the actual amount of
motor fuel used by the applicant.
(g)
An application for a refund shall be submitted:
(1) Annually, but no later than April 15
following the end of the calendar year; or
(2) If, at the close of any quarter of the calendar
year at least $750 is payable in the aggregate to a person with respect to fuel
used during the calendar year, an application may be filed no later than the
close of the subsequent quarter, in accordance with RSA 260:47, III(a).
(h)
A refund shall be disallowed for any of the following reasons:
(1) The refund application was not submitted in
accordance with (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) The filing of the application is contrary to
RSA 260:47; or
(5) The road tolls were not paid upon the
purchase of the fuel.
(i)
An incomplete refund application shall be returned to the applicant
along with a written explanation of any deficiencies.
(j)
A refund shall be partially disallowed if the commissioner or his/her
designee is only able to determine the validity of a portion of said claim.
(k)
If an application is disallowed, the applicant shall be notified in
writing.
(l)
An applicant shall maintain any records pertaining to the claim for 4
years from the date of the filing of the claim.
Failure to maintain records shall result in a partial or full denial of
refund.
(m)
The general refund rules shall apply to all types of refunds, except as
otherwise stated in the specific refund provision.
(n) The forms set forth in (a) above shall be
filed under the penalty of unsworn falsification, pursuant to RSA 641:3.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; amd by #10753, INTERIM, eff
1-1-15, EXPIRED: 6-30-15
New. #10890, eff 7-16-15; amd by #12058, INTERIM,
eff
1-1-17, EXPIRED: 6-30-17 in para. (a) intro. and (a)(5) & (6); amd by
#12520, eff 4-25-18; ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading
for Saf-C 300)
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 requests to assign
the refund to an OHRV club, as provided in RSA 260:47, I, shall complete and
submit RT 6, “Road Toll Refund Assignment” form, as revised effective 01/11,
along with form RT 123, “Road Toll Refund Application – Off Highway
Recreational Vehicles, Snowmobiles, and All Boats”, as revised effective 04/15,
to the administration.
(b)
Pursuant to RSA 260:47, III (a), RT6, “OHRV Refund Assignment” form, as
revised effective 01/11, shall be dated and signed by the assignor under the
penalty of unsworn falsification pursuant to RSA 641:3.
(c)
By signing and dating form RT 6, “Road Toll Refund Assignment”, as
revised effective 01/11, the transferor:
(1) Certifies that the motor fuel on which the
fuel tax had been paid was used exclusively in the snowmobiles listed in the
assignment; and
(2) Acknowledges that the refunds for which he or
she has assigned his or her rights are to be used for the expansion and
maintenance of club trails as stated in RSA 260:47.
(d)
The transferor shall print his or her name and title on RT 123, “Road
Toll Refund Application – Off Highway Recreational Vehicles, Snowmobiles, and
All Boats”, effective 04/15.
(e)
Any refund payment made to an OHRV club shall be issued by check payable
in the legal name of the club.
(f) Any OHRV club seeking to file collective
refund claims on behalf of its members shall submit, by September 30 of each
calendar year, a list of signatures of the club members authorized to sign on
the club’s behalf, to the administration.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; amd by #10753, INTERIM, eff
1-1-15, para (a) EXPIRED: 6-30-15; amd by #10890, eff 7-16-15; ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter
Heading for Saf-C 300)
Saf-C 310.03 Refund Claimed for Farming Purposes.
(a)
An applicant requesting a refund for farming purposes shall complete and
submit form RT 126, "Road Toll Refund Application - Farm Use Only", as revised 01/15, to the
administration.
(b)
An applicant shall sign form RT 126, as revised 01/15, under the penalty
of unsworn falsification pursuant to RSA 641:3.
(c) By signing and dating the application, the
applicant shall certify that the purchased motor fuel upon which the road toll
has been paid and subsequently used in motor vehicles owned by the applicant
for farming purposes in accordance with RSA 260:47.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #10753, INTERIM, eff 1-1-15,
EXPIRED: 6-30-15
New. #10890, eff 7-16-15; ss by #13186, eff 4-7-21 (See
Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 310.04 Refund Claimed for New Hampshire Political
Subdivisions and United States Gov’t Armed Forces.
(a)
An applicant requesting a refund for New Hampshire political subdivisions
and United States Gov’t armed forces shall submit form RT 125G, "Road Toll
Refund Application - New Hampshire Political Subdivisions and United States
Gov’t Armed Forces Only - Gasoline Only", as revised 04/2018, or form RT
125D, “Road Toll Refund Application – New Hampshire Political Subdivisions and
United States Gov’t Armed Forces Only – Toll Paid on Special Fuel Only”, as revised
04/2018, to the administration.
(b)
A school district 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.
(c)
For audit purposes, the school district shall maintain records, to
include, at a minimum, the following:
(1) Mileage;
(2) Dates;
(3) Location;
(4) Types of fuel; and
(5) Name of bus contractor.
(d)
A motor or special fuel refund application 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.
(e)
New Hampshire political subdivisions and United States Gov’t armed
forces having bulk fuel storage shall maintain records in accordance with Saf-C
309.02(c) if they wish to seek a refund.
(f)
Failure to maintain records as required shall result in a partial or
full denial of a refund.
(g)
A separate application shall be filed for motor fuel and fuel other than
motor fuel.
(h)
An individual on behalf of the applicant for form 125G, “Road Toll
Refund Application New Hampshire Political Subdivisions and United States Gov’t
Armed Forces Only Gasoline Only”, revised 04/2018 or form 125D, “Road Toll
Refund Application New Hampshire Political Subdivisions and United States Gov’t
Armed Forces Only Toll Paid on Special Fuel Only” shall sign the form under the
penalty of unsworn falsification pursuant to RSA 641:3.
(i)
By signing and dating the form 125G, the individual shall certify that the
applicant purchased gasoline upon which the road toll has been paid and the
gasoline purchased was subsequently used in motor vehicles owned by the applicant,
in accordance with RSA 260:47.
(j)
By signing and dating the form 125D, the individual shall
certify that the applicant purchased special fuel upon which the road toll has
been paid and the special fuel purchased was subsequently used in motor
vehicles owned by the applicant, in accordance with RSA 260:47.
Source. (See Revision Notes #1 and #2 at Chapter Heading
for Saf-C 300) #10032, eff 11-22-11; amd by #10753, INTERIM, eff 1-1-15,
EXPIRED: 6-30-15 in para. (a); para. (a) amd by #10890, eff 7-16-15; ss by #12058,
INTERIM, eff 1-1-17, EXPIRED: 6-30-17
New. #12520, eff 4-25-18;
ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 310.05 Retail Dealer Refunds.
(a)
Pursuant to RSA 260:48, a retail dealer requesting a refund shall
complete and submit form RT 115, "Road Toll Refund Application --- Retail
Dealer", as revised 08/14, along with a completed RT 115R, “Schedule of Sales
to New Hampshire Retail Dealers” form, as revised 07/05, to the administration.
(b)
Pursuant to RSA 260:48, a retail dealer shall be a separate legal entity
from a licensed distributor, as defined in RSA 259:21.
(c)
For the purposes of this section, a trade name or a d/b/a shall not
constitute a separate legal entity.
(d) A retail dealer refund shall be disallowed for
any of the following:
(1) The application was not submitted within 90
days after June 30 or December 31, respectively;
(2) The application was not submitted for the 6
month period ending June 30 or December 31, respectively;
(3) A violation of RSA 260:48 has occurred; or
(4) The amount of the refund requested is less
than $10.00.
(e)
Pursuant to RSA 260:48, III, purchases for the reporting period shall be
certified only by a licensed New Hampshire distributor. The licensed
distributor’s signature on form RT 115 shall be under penalty of unsworn
falsification pursuant to RSA 641:3. By signing form RT 115, as revised 08/14,
the licensed distributor is stating that the recorded quantity of motor fuel
gallonage was sold to the named retail dealer for the period indicated.
(f)
A retail dealer requesting a refund shall submit to the administration,
every 6 months, proof that it is owned by a separate legal entity from the
supplying distributor, and that it is in good standing with the secretary of
state.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; amd by #10753, INTERIM, eff
1-1-15, para (a) EXPIRED: 6-30-15; amd by #10890, eff 7-16-15; ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter
Heading for Saf-C 300)
Saf-C 310.06 Refunds Claimed for Private School Bus
Owners.
(a)
An applicant requesting a refund for a private school bus owner shall
complete and submit form RT 127D, “Road Toll Refund Application – Private
School Bus Owner – Toll Paid on Special Fuel”, as revised 08/14, or form RT
127G, “Road Toll Refund Application – Private School Bus Owner – Gasoline
Only”, as revised 01/15, to the administration.
(b) Pursuant to RSA 260:52-b, a private
school bus owner 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.
(c)
For audit purposes, a private school bus owner shall maintain records,
to include, at a minimum, the following:
(1) Mileage;
(2) Dates;
(3) Location;
(4) Types of fuel;
(5) Contracts with
(6) Bulk fuel storage inventory records.
(d)
A motor or special fuel refund application shall be accompanied by a
schedule of fuel purchases, along with 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 motor or
special fuel.
(e)
A private school bus owner having bulk fuel storage shall maintain
records in accordance with Saf-C 309.02.
(f)
All refunds shall be filed in accordance with Saf-C 310.01(f).
(g)
Failure to maintain records as required shall result in a partial or
full denial of a refund.
(h)
A separate application shall be filed for motor fuel and special fuel.
(i)
A private school bus owner shall not receive tax exempt bulk fuel
deliveries by virtue of a contract with a New Hampshire public school.
(j)
An applicant shall maintain records pertaining to the claim for 4 years
from the date of the filing of the claim.
(k)
An individual on behalf of the applicant for form 127G, “Road Toll
Refund Application Private School Bus Owner Gasoline Only”, revised 01/15, or
form 127D, “Road Toll Refund Application Private School Bus Owner Toll Paid on
Special Fuel Only”, revised 08/14, shall sign the form under the penalty of
unsworn falsification pursuant to RSA 641:3.
(l)
By signing and dating the form 127G, the individual shall certify that
the applicant purchased gasoline upon which the road toll has been paid and the
gasoline purchased was subsequently used in motor vehicles to transport
students, in accordance with RSA 260:47 and RSA 260:52-b.
(m)
By signing and dating the form 127D, the individual shall certify that the
applicant purchased special fuel upon which the road toll has been paid and the
special fuel purchased was subsequently used to transport students, in
accordance with RSA 260:47 and RSA 260:52-b.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; amd by #10753, INTERIM, eff
1-1-15, para (a) EXPIRED: 6-30-15; amd by #10890, eff 7-16-15; ss by #13186,
eff 4-7-21 (See Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 310.07 Exempt Credit Card and Refunds.
(a)
Pursuant to RSA 260:52-g, an eligible exempt credit and fuel card issuer
shall complete and submit form RT 130, Road Toll Refund Application -- Exempt
Credit Cards and Fuel Card Issuers", as revised 10/14, along with RT 130R,
“Schedule of Exempt Sales from New Hampshire Retail Dealers” form, as revised
10/14, to the administration.
(b)
For audit purposes, the exempt credit and fuel card issuer shall
maintain records, to include, at a minimum, the following:
(1) Purchase dates;
(2) Purchase locations;
(3) Types of fuel;
(4) Name and federal employee identification number
(FEIN) of exempt entity;
(5) Gross gallons and the price per gallon; and
(6) Proof of payment by exempt entity.
(c)
Failure to maintain records as required shall result in a partial or full
denial of a refund.
(d)
A separate RT 130R shall be completed and filed for each type of motor
fuel.
(e)
An applicant submitting form RT 130, as revised 10/14, shall sign and
date the application under the penalty of unsworn falsification pursuant to RSA
641:3.
(f)
The preparer, if other than the applicant, shall print his or her name,
title, telephone, and email address.
Source. #10753, INTERIM, eff 1-1-15, EXPIRED: 6-30-15
New. #10890, eff 7-16-15; ss by #13186, eff 4-7-21
(See Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 310.08 Refund Claimed for Aviation Jet Fuel.
(a)
An applicant requesting a refund for airways toll paid on aviation jet
fuel used in an aircraft shall complete and submit form RT 128, "Airways
Toll Refund Application - Toll Paid on Aviation Jet Fuel Only", as revised
12/17, to the administration.
(b)
An applicant shall sign form RT 128, as revised 012/17, under the
penalty of unsworn falsification pursuant to RSA 641:3.
(c)
By signing and dating the application, the applicant shall certify that
the aviation jet fuel upon which the airways toll has been paid and the aviation
jet fuel purchased was subsequently used in an aircraft owned by the applicant
in accordance with RSA 422:34.
Source. #13186, eff 4-7-21 (See Revision Note #3 at Chapter
Heading for Saf-C 300)
PART Saf-C 311 SPECIAL FUEL DYEING REQUIREMENTS
Saf-C 311.01 Special Fuel Dyeing Requirements – General.
(a) Special fuel shall satisfy the dyeing
requirements if it:
(1) Contains only the dye Solvent 164 at a concentration
spectrally equivalent to at least 3.9 pounds of the solid dye standard Solvent
Red 26 per thousand barrels of fuel or any dye of a type and in a concentration
that has been approved by the commissioner; and
(2) Is indelibly dyed by mechanical injection.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (formerly
Saf-C 312.01) (See Revision Note #3 at Chapter Heading for Saf-C 300)
Saf-C 311.02 Biodiesel Dyeing Requirements.
(a) A biodiesel mixture containing diesel fuel or
kerosene shall be treated as being dyed by mechanical injection if:
(1) The mixture consists of at least 80 percent
diesel fuel or kerosene and the remaining portion is biodiesel;
(2) The diesel fuel or kerosene in the mixture was
dyed by mechanical injection;
(3) The diesel fuel or kerosene and the biodiesel
are combined at a facility that is not a terminal; and
(4) The mixture meets the specifications of Saf-C
311.01, relating to dye type and concentration, when it is removed from the
facility where the diesel fuel or kerosene and the biodiesel are combined.
Source. (See Revision Notes #1 and #2 at Chapter
Heading for Saf-C 300) #10032, eff 11-22-11; ss by #13186, eff 4-7-21 (formerly
Saf-C 312.02) (See Revision Note #3 at Chapter Heading for Saf-C 300)
APPENDIX
Rule
Number |
Statute
Implemented |
Saf-C 301.01 |
RSA 541-A:7 |
Saf-C
302.01 |
RSA
259:3-d |
Saf-C
302.02 |
RSA
259:3-e |
Saf-C 302.03 –
302.05 |
RSA 541-A:7 |
Saf-C 302.06 |
RSA 259:6-a |
Saf-C
302.07-302.09 |
RSA 541-A:7 |
Saf-C 302.10 |
RSA 309-B:3, IV |
Saf-C
302.11-302.16 |
RSA 541-A:7 |
Saf-C 302.17 |
RSA 294-E:2, V |
Saf-C 302.18 |
RSA 294-E:2, VII |
Saf-C 302.19 |
RSA 294-E:2,
VIII |
Saf-C
302.20-302.24 |
RSA 541-A:7 |
Saf-C 302.25 |
RSA 259:58 |
Saf-C 302.26 |
RSA 541-A:7 |
Saf-C 302.27 |
RSA 21:9 |
Saf-C
302.28-302.33 |
RSA 541-A:7 |
Saf-C 302.34 |
RSA 259:90 |
Saf-C 302.35 |
RSA 259:103-a |
Saf-C 302.36 |
RSA 541-A:7 |
Saf-C 302.37 |
RSA 259:107 |
Saf-C
302.38-302.39 |
RSA 541-A:7 |
Saf-C
302.40 |
RSA
21:50, II |
Saf-C 302.41 |
RSA 541-A:7 |
Saf-C
303.01-303.04 |
RSA 260:65-b;
RSA 541-A:7 |
Saf-C
303.05-303.07 |
RSA 260:65-b |
Saf-C
304.01-304.02 |
RSA 260:32 |
Saf-C 304.03 |
RSA 260:52, VI |
Saf-C 304.04 |
RSA 260:45 |
Saf-C 304.05 |
RSA 260:38; RSA
260:40-a; RSA 260:42, V; RSA 260:50 |
Saf-C 304.06 |
RSA 260:36; RSA
260:57; RSA 294-E |
Saf-C
304.07 |
RSA
6:11-a; RSA 260:40; RSA 541-A:30; RSA 638:4 |
Saf-C
304.08-304.09 |
RSA 6:11-a; RSA
260:40; RSA 260:50 |
Saf-C 304.10 |
RSA 260:38, II |
Saf-C 305.01 |
RSA 261:178; RSA
263:56-a; RSA 541-A:30 |
Saf-C 305.02 |
RSA
260:39; RSA
260:44, II; RSA 541-A:30 |
Saf-C
305.03-305.04 |
RSA 260:36-a;
RSA 260:42, III; RSA 262:44, II; RSA 541-A:30 |
Saf-C 305.05 |
RSA 260:63; RSA
541-A:30 |
Saf-C 305.06 |
RSA 260:44, II;
RSA 260:47, III; RSA 541-A:30 |
Saf-C
305.07-305.09 |
RSA
6:11-a; RSA 260:40; RSA 541-A:30; RSA 638:4 |
Saf-C 305.10(a) |
RSA 260:6; RSA
260:37-a, III; RSA 541:3 |
Saf-C 305.10(b) |
RSA 260:6; RSA
260:37-a, III; RSA 541:4 |
Saf-C 305.10(c) |
RSA 260:6; RSA
260:37-a, III; RSA 541:5 |
Saf-C 305.10(d) |
RSA 260:6; RSA
260:37-a, III; RSA 541:6 |
Saf-C 305:11 |
RSA 260:39-a;
RSA 541-A:30 |
Saf-C 306.01 |
RSA 260:36; RSA
260:37 |
Saf-C 306.02 |
RSA 260:36-d |
Saf-C
306.03 |
RSA
260:36-e |
Saf-C 306.04 |
RSA 260:36; RSA
260:38 |
Saf-C 306.05 |
RSA 260:36-d;
RSA 260:38 |
Saf-C
306.06 |
RSA
260:36-e |
Saf-C
306.07 |
RSA
260:58-b |
Saf-C 306.08 |
RSA 422:34 |
Saf-C 306.09 |
RSA 260:40, III |
Saf-C 306.10
–306.11 |
RSA 260:37-a |
Saf-C 307.01 |
RSA 260:42 |
Saf-C
308.01 |
RSA
260:44; RSA 260:47, III(d) |
Saf-C 308.02 |
|
Saf-C
308.03 |
RSA
260:43 |
Saf-C 308.04 |
RSA 260:43-a |
Saf-C 309.01 |
RSA 260:52, I;
RSA 260:57 |
Saf-C 309.02 |
RSA 260:47; RSA
260:57 |
Saf-C 310.01 |
RSA 260:47; RSA
260:48; RSA 260:52-b; RSA 260:52-e |
Saf-C
310.01 |
RSA
260:47; RSA 260:48; RSA 260:52-a; RSA 260:52-b; RSA
260:52-e; RSA 260:52-g |
Saf-C 310.02 |
RSA 260:47; RSA
260:48; RSA 260:52-b; RSA 260:52-e |
Saf-C
310.03 |
RSA
260:47 |
Saf-C
310.04 |
RSA
260:32, I; RSA 260:47; RSA 260:48; RSA 260:52-b; |
Saf-C
310.05-310.06 |
RSA 260:47; RSA
260:48; RSA 260:52-b; RSA 260:52-e |
Saf-C
310.07 |
RSA
260:47; RSA 260:52-g |
Saf-C 310.08 |
RSA 422:34 |
Saf-C
311 |
RSA
260:52-d |