CHAPTER
Saf-C 4300 OIL
DISCHARGE AND DISPOSAL FUND LICENSING AND FEES RULES
PART Saf-C 4301 PURPOSE
Saf-C
4301.01 Purpose. The purpose of these rules is to manage and
administer oil discharge and pollution control licensing and the collection of
the oil discharge and disposal fund fees established under RSA 146-A:11-b.
Source. #5792, eff 2-24-94; ss by #7199, INTERIM, eff
2-24-00, EXPIRES: 6-23-00; ss by #7219, eff 3-29-00, EXPIRED: 3-29-08
New. #9376, eff 1-30-09; ss by #10026, eff
11-16-11; ss by #13037, eff 4-20-20
New.
#13037, eff 4-20-20
PART Saf-C 4302
DEFINITIONS
Saf-C
4302.01 “Automated clearing house (ACH) debit” means a debit in which
information and payment(s) are electronically transmitted to the department.
Source. #5792, eff 2-24-94; ss by #7199, INTERIM, eff
2-24-00, EXPIRES: 6-23-00; ss and moved by #7219, eff 3-29-00 (formerly Saf-C 4301.02), EXPIRED: 3-29-08
New. #9376, eff 1-30-09; ss by #10026, eff
11-16-11; ss by #13037, eff 4-20-20
Saf-C
4302.02 "Administrator" means the administrator of the bureau of road
toll, department of safety.
Source. #9376, eff 1-30-09; ss by #10026, eff
11-16-11; ss by #13037, eff 4-20-20
Saf-C
4302.03 "Board" means the oil
fund disbursement board.
Source. #9376, eff 1-30-09; ss by #10026, eff
11-16-11 (from Saf-C 4302.02); ss by #13037, eff 4-20-20
Saf-C
4302.04 "Bureau" means the
bureau of road toll, department of safety.
Source. #9376, eff 1-30-09; ss by #10026, eff
11-16-11 (from Saf-C 4302.03); ss by #13037, eff 4-20-20
Saf-C
4302.05 "Distributor" means
"distributor" as defined in RSA 259:21.
Source. #9376, eff 1-30-09; ss by #10026, eff
11-16-11 (from Saf-C 4304.04); ss by #13037, eff 4-20-20
Saf-C
4302.06 “Electronic” means “electronic”
as defined in RSA 294-E:2, V namely, “relating to technology having electrical,
digital, magnetic, wireless, optical, electromagnetic, or similar
capabilities”.
Source. #9376, eff 1-30-09; ss by #10026, eff
11-16-11; ss by #13037, eff 4-20-20
Saf-C
4302.07 “Electronic record” means “electronic
record” as defined in RSA 294-E:2, VII namely, “a record created, generated, sent,
communicated, received, or stored by electronic means”.
Source. #9376, eff 1-30-09; ss by #10026, eff
11-16-11; ss by #13037, eff 4-20-20
Saf-C
4302.08 “Electronic signature” means
“electronic signature” as defined in RSA 294-E:2, VIII namely, “an electronic
sound, symbol, or process attached to or logically associated with a record and
executed or adopted by a person with the intent to sign the record”.
Source. #9376, eff 1-30-09; ss by #10026, eff
11-16-11; ss by #13037, eff 4-20-20
Saf-C 4302.09 "Fees" means the fees stipulated in
RSA 146-A:11-b, II.
Source. #9376, eff 1-30-09; ss by #10026, eff
11-16-11 (from Saf-C 4302.05); ss by #13037, eff 4-20-20
Saf-C 4302.10 “Gallon” means a liquid measure that is not
corrected for temperature and that contains 231 cubic inches or the equivalent
of 4 Ľ pounds of propane or 100 cubic feet of natural gas. The term includes
“gross gallons”.
Source. #9376, eff 1-30-09; ss by #10026, eff
11-16-11 (from Saf-C 4302.06); ss by #13037, eff 4-20-20
Saf-C
4302.11 "Import" means the
conveyance of oil into New Hampshire by any means, by or on behalf of a
licensed distributor, for purposes of distribution, sale or use in the state.
Distribution, sale or use includes any transfer of
ownership of oil from a licensed distributor to another licensee or other
person.
Source. #10026, eff 11-16-11 (from Saf-C 4302.07); ss by #13037, eff 4-20-20
Saf-C
4302.12 "Oil" means
"oil" as defined in RSA 146-A:2, III.
Source. #10026, eff 11-16-11 (from Saf-C 4302.08); ss by #13037, eff 4-20-20
Saf-C
4302.13 "Prescribed filing
date" means the date, pursuant to RSA 146-A:11-b, IV, on which reports are
required to be filed with the bureau.
Source. #10026, eff 11-16-11 (from Saf-C 4302.09); ss by #13037, eff 4-20-20
Saf-C
4302.14 "Report" means any
report submitted to the bureau as required by RSA 146-A:11-b or these rules.
Source. #10026, eff 11-16-11 (from Saf-C 4302.10); ss by #13037, eff 4-20-20
Saf-C
4302.15 “Terminal” means a reportable
fuel storage and distribution facility that is supplied by pipeline or vessel
and from which reportable fuel may be removed on a rack. The term includes bulk
plants that store reportable fuel for others.
Source. #10026, eff 11-16-11; ss by #13037, eff 4-20-20
Saf-C
4302.16 “Transaction” means a line of
data on a road toll report schedule.
Source. #10026, eff 11-16-11; ss by #13037, eff 4-20-20
Saf-C
4302.17 “Vessel” means a ship, boat, barge or other watercraft that is designed to move in or
through the water.
Source. #10026, eff 11-16-11; ss by #13037, eff 4-20-20
PART
Saf-C 4303
LICENSE REQUIREMENTS
Saf-C 4303.01 Oil Discharge and Pollution Control
License Required. Any person
importing oil shall first procure a license from the bureau.
Source. #5792, eff 2-24-94; ss by #7199, INTERIM, eff
2-24-00, EXPIRES: 6-23-00; ss and moved by #7219, eff 3-29-00 (from Saf-C 4302.01), EXPIRED: 3-29-08
New. #9376, eff 1-30-09; ss by #10026, eff 11-16-11;
ss by #13037, eff 4-20-20
Saf-C
4303.02 Fee Due at Importation. Import fees shall be payable to the bureau by
the licensee, for each gallon of oil intended for distribution, sale or use
that crosses any state geographic border. If a product is imported by ship or barge,
the connection at the flange shall be deemed the state line.
Source. #5792, eff 2-24-94; ss by #7199, INTERIM, eff
2-24-00, EXPIRES: 6-23-00; ss and moved by #7219, eff 3-29-00 (formerly Saf-C 4302.02), EXPIRED: 3-29-08
New. #9376, eff 1-30-09; ss by #10026, eff
11-16-11; ss by #13037, eff 4-20-20
Saf-C
4303.03 Application for License.
(a)
Each applicant for an oil discharge and pollution control license shall
complete and submit form RT-50, “Application for Oil Discharge and Pollution
Control License.”
(b)
Each applicant shall furnish the following on form RT-50:
(1) Applicant’s company name, mailing address,
and telephone number;
(2) Applicant's federal employee identification
number (FEIN);
(3) Type of business entity, as follows:
a. Corporation;
b. LLC;
c. Partnership;
d. Proprietorship; or
e. Other;
(4) Contact information including name and e-mail
address;
(5) Address of the location where records will be
available for audit;
(6) The type of product and the estimated gallons
per year of the oil to be imported, as follows:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil; and
f. Other.
(7) Address and capacity size of each oil storage
facility;
(8) The type of product to be stored at each facility;
(9) Whether the storage facilities are owned or leased;
(10) The signature and title of person completing the
form; and
(11) The name of the applicant for whom the form
is completed.
Source. #5792, eff 2-24-94; ss by #7199, INTERIM, eff
2-24-00, EXPIRES: 6-23-00; ss and moved by #7219, eff 3-29-00 (formerly Saf-C 4302.03), EXPIRED: 3-29-08
New. #9376, eff 1-30-09;
ss by #10026, eff 11-16-11; ss by #13037, eff 4-20-20
Saf-C
4303.04 Oil Discharge And Pollution Control License.
(a)
An application for an oil discharge and pollution control license shall
be approved as follows:
(1) Form RT-50, pursuant to Saf-C
4303.03, is complete; and
(2) The applicant is not operating under a
pre-existing oil discharge and pollution control license.
(b)
Upon approval of form RT-50, an oil discharge and pollution control
license shall be issued to the applicant, in the form of a certificate.
(c)
An oil discharge and pollution control license shall be non-transferable
and shall remain in effect unless suspended, pursuant to Saf-C
4303.06, or closed, pursuant to Saf-C 4303.05.
Source. #5792, eff 2-24-94; amd
by #5988, eff 2-22-95; amd by #7199, INTERIM, eff
2-24-00, EXPIRES: 6-23-00; ss and moved by #7219, eff 3-29-00 (formerly Saf-C 4302.04), EXPIRED: 3-29-08
New. #9376, eff 1-30-09; ss by #10026, eff
11-16-11; ss by #13037, eff 4-20-20
Saf-C
4303.05 Closing of Accounts.
(a)
A licensee subject to the provisions of the oil discharge and pollution
control license shall be considered to have ceased to do business within this
state upon notifying the bureau, in writing, within 15 days of cessation of
business.
(b)
All fees and penalties imposed pursuant to RSA 146-A:11-b, IV, and interest
imposed pursuant to RSA 146-A:11-b, IV and Saf-C
304.05(h), 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 doing business within the state, the licensee shall
report and pay in full all fees, interest and penalties not waived, and
surrender any oil discharge and pollution control license issued by the bureau.
(d)
The licensee shall be subject to all of the
provisions of RSA 146-A:11-b, RSA 146-D and these rules until all the
requirements of this section have been met.
(e)
When a licensee closes his/her account with the bureau, upon filing the
final tax return, any existing credit due shall be refunded.
Source. #5792, eff 2-24-94; ss by #7199, INTERIM, eff
2-24-00, EXPIRES: 6-23-00; ss and moved by #7219, eff 3-29-00 (formerly Saf-C 4302.05), EXPIRED: 3-29-08
New. #9376, eff 1-30-09; ss by #10026, eff 11-16-11;
ss by #13037, eff 4-20-20
Saf-C
4303.06 Suspension of Oil Discharge
and Pollution Control License. The
administrator, after a hearing, shall suspend an oil discharge and pollution
control license if, based upon the facts and circumstances of the case, there
is found to be an intentional, flagrant, or recurring violation of the
provisions of these rules.
Source. #5792, eff 2-24-94; ss by #7199, INTERIM, eff
2-24-00, EXPIRES: 6-23-00; ss and moved by #7219, eff 3-29-00 (formerly Saf-C 4302.06), EXPIRED: 3-29-08
New. #9376, eff 1-30-09; ss by #10026, eff
11-16-11; ss by #13037, eff 4-20-20
Saf-C
4303.07 Hearings. All hearings shall be conducted pursuant to Saf-C 200.
Source. #5792, eff 2-24-94; ss by #7199, INTERIM, eff
2-24-00, EXPIRES: 6-23-00; ss and moved by #7219, eff 3-29-00 (formerly Saf-C 4302.07), EXPIRED: 3-29-08
New. #9376, eff 1-30-09; ss by #10026, eff
11-16-11; ss by #13037, eff 4-20-20
PART
Saf-C 4304
REPORTING AND AUDITING
Saf-C 4304.01 Reporting.
(a)
Licensees shall complete and submit all monthly reports required by RSA 146-A:11-b,
II-IV and these rules with the bureau by the
prescribed filing date.
(b)
All reports shall be submitted on form RT-51, “Oil Discharge and Pollution
Control Report”, as follows:
(1) Licensees with 100 or more total transactions
during a reporting period shall submit reports electronically, with any and all
fees 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 a check made payable to the “State of NH –
Road Toll” for the total amount of fees due, as shown on the return; and
(3) Once a licensee files 100 or more
transactions during any one reporting period, he or 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 toll 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)
Each licensee shall furnish the following, on a monthly
basis, on form RT-51:
(1) Licensee’s name, business address, FEIN, and
telephone number;
(2) Month and year of the reporting period;
(3) License number;
(4) Receipts, in whole gallons, from locations
outside of New Hampshire for each of the following:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(5) Receipts, in whole gallons, from locations
within New Hampshire for each of the following:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(6) Total receipts of whole gallons for each of
the following:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(7) Number of whole gallons received for export
for each of the following:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(8) Number of whole gallons from tax-paid purchases
for each of the following:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(9) Total non-taxable gallons for each of the
following:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(10) Total taxable gallons for each of the
following:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(11) Total applicable oil pollution, oil
discharge, fuel oil discharge, and automotive/motor oil net adjustments for
each of the following:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(12) Total applicable oil pollution, oil
discharge, fuel oil discharge, and automotive/motor oil taxable gallons for
each of the following:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(13) Net applicable oil pollution, oil discharge,
fuel oil discharge, and automotive/motor oil taxable gallons for each of the
following:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(14) Applicable oil pollution, oil discharge, fuel
oil discharge, and automotive/motor oil fee computation for each of the
following:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(15) For lines 8, 12, 16 and 20, the total net
adjustments applicable to the specific fund, which may be an addition or
deduction, and a detailed explanation attached to the report. These adjustments
shall be for product transfers, corrections or exemption to product and shall not
be used to show the results of a NH audit.
(16) Total fees due;
(17) Penalty, as follows:
a. Failure to file by the required date or to
enclose fees due shall result in the assessment of a 10 per cent penalty to be
added to the amount of fees due for that month;
b. The 10 per cent penalty shall be calculated from
the total fees due in Line 25;
c. If no fees are due, a penalty of $1.00 per
day shall be assessed; and
(18) Interest charged based upon the sum total dollars due on line 25 and penalty assessed on line
26.
(19)
Total amount
due; and
(20) If filing by paper, licensee’s name,
signature, title and date signed.
(e)
By signing the form, a person shall certify to the following: “This
application is signed under penalty of perjury of unsworn falsification
pursuant to RSA 641:3.”
(f)
Form RT-51 shall be submitted and maintained together with all proper
supporting documentation, including form RT 1, 1A, 2E and 3, “Schedule of
Deliveries,” for each type of product.
(g)
Each separate schedule of deliveries shall include the following:
(1) Company name, license number and FEIN;
(2) Proper schedule numbers as follows:
a. RT 1 Gallons received from locations within New Hampshire;
b. RT 1A Gallons from tax-paid purchases;
c. RT 2E Gallons received for export; and
d. RT 3 Gallons received from locations outside
of New Hampshire, direct to customers;
(3) Product type and product code under the
following categories:
a. Automotive/Aviation Gasoline:
1. Gasoline,
065;
2. Aviation Gasoline, 125;
3. Ethanol – 100%, E00;
4. Ethanol blend – 10%, E10;
5. Ethanol blend – 85%, E85;
b. Diesel Fuel;
1. Kerosene undyed, 142;
2. Diesel Fuel undyed, 160;
3. Diesel Fuel dyed, 228;
4. Biodiesel blend 1%, B01;
5. Biodiesel blend 5%, B05;
6. Biodiesel blend 20%, B20;
7. Biodiesel blend 99%, B99;
8. Biodiesel blend 1% dyed, D01;
9. Biodiesel blend 5% dyed, D05;
10. Biodiesel blend 20% dyed, D20;
11. Biodiesel blend 99% dyed, D99;
c. Jet Fuel:
1. Jet Fuel, 130;
d. Heating Oil:
1. Kerosene dyed, 072;
2. Heating oil, 152;
e. Motor Oil:
1. Residual Fuel Oil, 175;
f. Other:
1. Other, 092; and
2. Asphalt, 188;
(4) Month and year of reporting period;
(5) List of deliveries, including:
a. Carrier name and federal employer identification
number;
b. Supplier name and federal employer
identification number;
c. Mode of transportation;
d. Points of origin and destination – city and state;
e. Purchaser name and federal employer
identification number;
f. Date shipped;
g. Document number;
h. Whole gross gallons; and
i. Whole net gallons; and
(6) Page total.
(h)
All required reports shall be filed, even in those cases where no
operations occurred within the state, during a given reporting period.
(i) The failure or inability to acquire forms or
to file electronically, if required, shall not exempt licensees from their
obligation to file the required reports within the time specified, as required
in RSA 146-A:11-b, IV and these rules.
(j)
A facsimile of the official forms provided by the bureau shall be
accepted if the licensee is filing by paper and does not have access to the
official forms.
(k)
The failure of any person to procure a license, as required by RSA 146-A:11-b,
II and these rules, shall not relieve the person from liability for all fees
incurred as a result of the receipt of products as
described in RSA 146-A:11-b.
(l)
Exports shall be reported on form 2E, but shall
not be subject to the fee.
(m)
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.
Source. #5792, eff 2-24-94; ss by #7199, INTERIM, eff
2-24-00, EXPIRES: 6-23-00; ss and moved by #7219, eff 3-29-00 (from Saf-C 4303.01), EXPIRED: 3-29-08
New.
#9376, eff 1-30-09; ss by #10026, eff 11-16-11; ss by #13037, eff 4-20-20
Saf-C
4304.02 Filing Date.
(a)
The filing date for reports that are mailed to the bureau shall be the
date on the post office cancellation mark, or if delivered by another service,
the date of shipment.
(b)
The filing date for hand-delivered reports shall be the date upon which
they are received and stamped at the bureau.
(c) The filing date for reports
submitted electronically shall be the date upon which the report is accepted
without critical errors.
Source. #7219, eff 3-29-00 (from Saf-C
4303.02), EXPIRED: 3-29-08
New.
#9376, eff 1-30-09; ss by #10026, eff 11-16-11; ss by #13037, eff 4-20-20
Saf-C
4304.03 Penalty or Interest
Assessments. Late payment or late
filing of the fees due under the provisions of RSA 146-A shall result in penalty
and interest assessments as specified in RSA 146-A:11-b, IV and Saf-C 304.05(h).
Source. #7219, eff 3-29-00 (from Saf-C
4303.03), EXPIRED: 3-29-08
New.
#9376, eff 1-30-09; ss by #10026, eff 11-16-11; ss by #13037, eff 4-20-20
Saf-C
4304.04 Waiver of Penalties or
Interest.
(a)
Any licensee may submit to the bureau, in writing, a request for a
waiver of penalties or interest assessed under the provisions of RSA 146-A:11-b,
IV, based upon the criteria in Odb 209.
(b)
The bureau shall forward the request to the oil fund disbursement board
for action as specified in RSA 146-A:11-b, IV.
Source. #7219, eff 3-29-00 (from Saf-C
4303.04), EXPIRED: 3-29-08
New.
#9376, eff 1-30-09; ss by #10026, eff 11-16-11; ss by #13037, eff 4-20-20
Saf-C
4304.05 Overpayment and Underpayment.
(a)
If a licensee has overpaid the required fees, a refund shall be generated
by the bureau. If a licensee has underpaid the required fees, a
billing invoice shall be generated by the bureau.
(b)
Notwithstanding (a) above, amounts of less than one dollar shall not be
invoiced or refunded and said amounts shall be carried on the customer's record
as a credit or debit amount.
Source. #7219, eff 3-29-00 (from Saf-C
4303.05), EXPIRED: 3-29-08
New.
#9376, eff 1-30-09; ss by #10026, eff 11-16-11; ss by #13037, eff 4-20-20
Saf-C
4304.06 Protested Checks. The bureau shall pursue protested checks in
accordance with the procedures set forth in Saf-C
304.07.
Source. #7219, eff 3-29-00 (from Saf-C
4303.06), EXPIRED: 3-29-08
New.
#9376, eff 1-30-09; ss by #10026, eff 11-16-11; ss by #13037, eff 4-20-20
Saf-C
4304.07 Audits. All auditing rules, procedures and forms
shall be the same as those set forth in Saf-C 304 and
Saf-C 308.
Source. #7219, eff 3-29-00 (from Saf-C
4303.07), EXPIRED: 3-29-08
New.
#9376, eff 1-30-09; ss by #10026, eff 11-16-11; ss by #13037, eff 4-20-20
APPENDIX
|
Rule |
Statute |
|
Saf-C
4301.01 |
RSA
260:38, IV; RSA 146-A:11-a;146-D:1 |
|
Saf-C
4302.01-4302.04 |
RSA
260:38, IV; RSA 146-D:4; RSA 21-P:6; RSA 541-A:7 |
|
Saf-C
4302.05 |
RSA
146-A:11-b, I; RSA 259:21 |
|
Saf-C
4302.06 |
RSA
294-E:2, V |
|
Saf-C
4302.07 |
RSA
294-E:2, VII |
|
Saf-C
4302.08 |
RSA
294-E:2, VIII |
|
Saf-C
4302.09 |
RSA 146-A:11-b, II |
|
Saf-C
4302.10 |
RSA
146-A:2, II |
|
Saf-C
4302.11 |
RSA
146-A:11-b |
|
Saf-C
4302.12 |
RSA
146-A:2, III |
|
Saf-C
4302.13-4302.14 |
RSA
146-A:11-b, IV |
|
Saf-C
4302.15-4302.17 |
RSA
260:38, VI; RSA 146-A:11-b; RSA
146-A:11-c; RSA 541-A:7 |
|
Saf-C
4303.01 |
RSA
146-A:11-b, II; RSA 260:38, IV |
|
Saf-C
4303.02 |
RSA
146-A:11-b, II; RSA 541-A:7 |
|
Saf-C
4303.03-4303.04 |
RSA
260:38, IV; RSA 146-A:11-b, II & IV |
|
Saf-C
4303.05-4303.06 |
RSA
260:38; RSA 260:45; RSA 260:54-a |
|
Saf-C
4303.07 |
RSA
260:6; RSA 260:44; RSA 541-A:30-a |
|
Saf-C
4304.01 |
RSA
146-A:11-b, II-IV: RSA 260:38, IV; RSA 541-A:19-b |
|
Saf-C
4304.02 |
RSA
260:38, I; RSA 541-A:7 |
|
Saf-C 4304.03 |
RSA 146-A:11-b, IV |
|
Saf-C 4304.05 |
RSA 260:38, IV; RSA 541-A:7 |