CHAPTER
Saf-C 4200 OIL POLLUTION CONTROL FUND
RULES
Statutory
Authority: RSA 21-P:14,V(q), 260:38, IV
PART
Saf-C 4201 PURPOSE
Saf-C 4201.01 Purpose. The purpose of these rules is to manage and
administer the oil pollution control fund and the respective payment of fees to
the state of
Source. #5674, INTERIM eff 7-22-93, Expired 11-19-93
New. #5807, eff 4-14-94; ss by #7220, INTERIM, eff
4-14-00, EXPIRED: 8-12-00
New. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
PART
Saf-C 4202 DEFINITIONS
Saf-C 4202.01 Automated clearing house (ACH) debit” means a
debit, in which information and payment(s) are electronically transmitted to
the department.
Source. #5674, INTERIM eff 7-22-93, Expired 11-19-93
New. #5807, eff 4-14-94; ss by #7220, INTERIM, eff
4-14-00, EXPIRED: 8-12-00
New. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4202.02 "Administrator" means the
administrator of the bureau of road toll, department of safety.
Source. #9375, eff 1-30-09; ss by #10025, eff
11-16-11 (from Saf-C 4202.01)
Saf-C 4202.03 "Bureau" means the bureau of road
toll, department of safety.
Source. #9375, eff 1-30-09; ss by #10025, eff 11-16-11
(from Saf-C 4202.02)
Saf-C 4202.04 "Division" means the division of
waste management, department of environmental services.
Source. #9375, eff 1-30-09, ss by #10025, eff
11-16-11 (from Saf-C 4202.03)
Saf-C 4202.05 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. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4202.06 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. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4202.07 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. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4202.08 "Fees" means the fees stipulated in
RSA 146-A:11-b, II.
Source. #9375, eff 1-30-09; ss by #10025, eff
11-16-11 (from Saf-C 4202.04)
Saf-C 4202.09 “Gallon” means a liquid measure that is not
corrected for temperature and that contains 231 cubic inches or the equivalent
of 4 ¼ pounds of propane or 100 cubic
feet of natural gas. The term includes “gross gallons”.
Source. #10025, eff 11-16-11 (from Saf-C 4202.05)
Saf-C 4202.10 "Oil" means "oil" as
defined in RSA 146-A:11-b, I(c).
Source. #10025, eff 11-16-11 (from Saf-C 4202.06)
Saf-C 4202.11 "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. #10025, eff 11-16-11 (from Saf-C 4202.07)
Saf-C 4202.12 "Report" means any report submitted
to the bureau as required by RSA 146-A:11-b or these rules.
Source. #10025, eff 11-16-11 (from Saf-C 4202.08)
Saf-C 4202.13 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. #10025, eff 11-16-11
Saf-C 4202.14 Transaction” means a line of data on a road
toll report schedule.
Source. #10025, eff 11-16-11
Saf-C 4202.15 Vessel” means a ship, boat, barge or other
watercraft that is designed to move in or through the water.
Source. #10025, eff 11-16-11
PART
Saf-C 4203 LICENSE REQUIREMENTS
Saf-C 4203.01 Oil Discharge and Pollution Control
License Required. Any person importing
oil shall first procure a license from the bureau.
Source. #5674, INTERIM eff 7-22-93, Expired 11-19-93
New. #5807, eff 4-14-94; ss by #7220, INTERIM, eff
4-14-00, EXPIRED: 8-12-00
New. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4203.02 Importers.
(a)
For the purpose of these rules "importer" means:
(1) An out-of-state seller who owns the product as
it crosses the state line into New Hampshire, or has hired a transporter to
deliver said product, and of which the title to said product passes to the
customer, upon delivery at the customer facility; or
(2) An in-state purchaser that picks up the product
out of state and owns it as it crosses the state line into New Hampshire, or
hires a transporter to deliver said product to his/her facility.
(b)
If a product is delivered by ship or barge, the connection at the flange
shall be deemed the state line.
Source. #5674, INTERIM eff 7-22-93, Expired 11-19-93
New. #5807, eff 4-14-94; ss by #7220, INTERIM, eff
4-14-00, EXPIRED: 8-12-00
New. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4203.03 Application for License.
(a)
Each applicant for an oil discharge and pollution control license shall
complete 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 name, business address and
telephone number;
(2) Applicant's federal employee identification
number;
(3) Address of the location where records will be
available for audit;
(4) The type of product and the estimated gallons
per year of the product to be imported;
(5) Address and capacity size of each bulk
storage facility;
(6) The type of product to be stored at each
facility; and
(7) Applicant’s signature and title.
Source. #5674, INTERIM eff 7-22-93, Expired 11-19-93
New. #5807, eff 4-14-94; ss by #7220, INTERIM, eff
4-14-00, EXPIRED: 8-12-00
New. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4203.04 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 4203.03, 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 4203.06, or
closed, pursuant to Saf-C 4203.05.
Source. #5674, INTERIM eff 7-22-93, Expired 11-19-93
New. #5807, eff 4-14-94; ss by #7220, INTERIM, eff
4-14-00, EXPIRED: 8-12-00
New. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4203.05 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, and interest
imposed pursuant to RSA 146-A:11-b 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
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. #5674, INTERIM eff 7-22-93, Expired 11-19-93
New. #5807, eff 4-14-94; ss by #7220, INTERIM, eff
4-14-00, EXPIRED: 8-12-00
New. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4203.06 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, and/or recurring violation of the provisions of these
rules.
Source. #5674, INTERIM eff 7-22-93, Expired 11-19-93
New. #5807, eff 4-14-94; ss by #7220, INTERIM, eff
4-14-00, EXPIRED: 8-12-00
New. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4203.07 Hearings. All hearings shall be conducted pursuant to
Saf-C 200.
Source. #5674, INTERIM eff 7-22-93, Expired 11-19-93
New. #5807, eff 4-14-94; ss by #7220, INTERIM, eff
4-14-00, EXPIRED: 8-12-00
New. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
PART
Saf-C 4204 REPORTING AND AUDITING
Saf-C 4204.01 Reporting.
(a)
Licensees shall file 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 filed 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
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
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)
Each licensee shall furnish the following, on a monthly basis, on form
RT-51:
(1) Licensee’s name, business address, federal
employer identification number and telephone number;
(2) Date, month and year of the reporting period;
(3) License number;
(4) Receipts, in whole gallons, from locations
outside of
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
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) 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;
(12) Total fees due;
(13) Total amount due; and
(14) If filing by paper, licensee’s signature,
title and date signed.
(e)
Form RT-51 shall be submitted and maintained together with all proper
supporting documentation, including forms RT 1, 1A, 2E and 3, Schedule of
Deliveries, for each type of product.
(f)
Each separate schedule of deliveries shall include the following:
(1) Licensee’s name, license number and federal
employer identification number;
(2) Proper schedule numbers as follows:
a. RT 1 Gallons received from locations within
b. RT 1A Gallons from tax-paid purchases;
c. RT 2E Gallos received for export; and
d. RT 3 Gallons received from locations outside
of
(3) Product type;
(4) Date, 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 delivered;
g. Document number;
h. Whole gross gallons; and
i. Whole net gallons; and
(6) Page total.
(g)
All required reports shall be filed, even in cases where no operations occurred
within the state, during a given reporting period.
(h)
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.
(i)
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.
(j)
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.
(k)
Exports shall be reported on form RT 2E, but shall not be subject to the
fee.
(l)
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. #5674, INTERIM eff 7-22-93, Expired 11-19-93
New. #5807, eff 4-14-94; ss by #7220, INTERIM, eff
4-14-00, EXPIRED: 8-12-00
New. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4204.02 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. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4204.03 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. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4204.04 Waiver of Penalties or Interest.
(a)
Any licensee may request the bureau, in writing, for a waiver of
penalties or interest assessed under the provisions of RSA 146-A:11-b.
(b)
A request for a waiver shall address the following issues:
(1) The circumstances that led to the filing of
the late report(s) or late payment of fees by the licensee; and
(2) The reason(s) the applicant believes he/she
is entitled to a waiver.
(c)
The bureau shall forward any request for a waiver to the division for
action as specified in RSA 146-A:11-b, IV.
Source. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4204.05 Overpayments and Underpayments.
(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. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4204.06 Protested Checks. The bureau shall pursue protested checks in
accordance with the procedures set forth in Saf-C 304.07.
Source. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
Saf-C 4204.07 Audits. All auditing rules, procedures and forms
shall be the same as those set forth in Saf-C 304 and Saf-C 308.
Source. #7348, eff 8-22-00, EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by #10025, eff
11-16-11
PART
Saf-C 4205 Oil Pollution Control License Forms
Saf-C 4205.01 Forms. - RESERVED
Source. #7348, eff 8-22-00; amd by #8150, eff
8-30-04; paragraphs (a), (c), & (d) EXPIRED: 8-22-08; amd by #9375, eff
1-30-09 (paragraph (b) deleted)
APPENDIX
|
Rule |
Statute |
|
Saf-C
4201.01 |
RSA
146-A:11-a; RSA 260:38, IV |
|
Saf-C
4202.01-4202.04 |
RSA
260:38, IV; RSA 146-A:11-b; RSA 541-A:7 |
|
Saf-C
4202.05 |
RSA
294-E:2, V |
|
Saf-C
4202.06 |
RSA
294-E:2, VII |
|
Saf-C
4202.07 |
RSA
294-E:2, VIII |
|
Saf-C
4202.08 |
RSA
146-A:11-b, II |
|
Saf-C
4202.09 |
RSA
260:38, IV; RSA 146-A:11-b; RSA 541-A:7 |
|
Saf-C
4202.10 |
RSA
146-A:11-b, I(c) |
|
Saf-C
4202.11 |
RSA
146-A:11-b, IV |
|
Saf-C
4202.12-4202.15 |
RSA
260:38, IV; RSA 146-A:11-b; RSA 541-A:7 |
|
Saf-C
4203.01 |
RSA
146-A:11-b |
|
Saf-C
4203.02 |
RSA
541-A:7 |
|
Saf-C
4203.03 |
RSA
260:38; RSA 146-A:11-b |
|
Saf-C
4203.04 |
RSA
146-A:11-b |
|
Saf-C
4203.05-4203.06 |
RSA
260:38 |
|
Saf-C
4203.07 |
RSA
541-A:30-a |
|
Saf-C
4204.01 |
RSA
146-A:11-b; RSA 260:38, IV |
|
Saf-C
4204.02 |
RSA
541-A:7 |
|
Saf-C
4204.03-4204.04 |
RSA
146-A:11-b |
|
Saf-C
4204.05 |
RSA
260:38; RSA 541-A:7 |
|
Saf-C
4204.06 |
RSA
6:11-a; RSA 260:38 |
|
Saf-C
4204.07 |
RSA
260:38 |