Saf-C 300 Road Toll Rules

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 Document #6031 superseded all prior filings for the sections in Chapter Saf-C 300.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

REVISION NOTE #2:

Document #10032, effective 11-22-11, adopted, readopted with amendments, or repealed the rules in Chapter Saf-C 300 governing road toll administrative rules.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The following rules were repealed by Document #10032: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Document #10032 superseded all prior filings for the sections in Chapter Saf-C 300.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Document #13186, effective 4-7-21, adopted, readopted, readopted with amendment, or repealed all of the rules in Chapter Saf-C 300.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)

Saf-C 302.02 “Alternative fuel dealer” means “alternative fuel dealer” as defined in RSA 259:3-e. Any person who meets the criteria in RSA 259:3-e is an “alternative fuel dealer,” regardless of the ownership of the vehicles into which alternative fuels are dispensed.

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 302.03 “Automated clearing house (ACH) debit” means a debit, in which information and payment(s) are electronically transmitted to the department.

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)

Saf-C 302.04 “Administration” means the road toll administration of the New Hampshire department of safety. The term includes “road toll 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 302.02); ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading for Saf-C 300)

Saf-C 302.05 “Administrator” means the administrator of the bureau of road toll, 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 302.03); 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)

Saf-C 302.07 “Biodiesel distributor licensee” means a person licensed by the department pursuant to RSA 260:36-d.

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)

Saf-C 302.08 “Cancelled” means that a license or any other item to which the term is applied is null and void.

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)

Saf-C 302.11 “Commissioner” means the commissioner of the New Hampshire department of safety or his or her designee.

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)

Saf-C 302.12 “Compressed Natural Gas (CNG)” means a natural gas compressed to a pressure at or above 200-248 bar, that is, 2900-3600 pounds per square inch, and stored in high-pressure containers. It is used as a fuel for natural gas-powered vehicles.

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)

Saf-C 302.13 “Critical error” means any failure to complete a required field in a licensee’s electronic return that prevents the return from being accepted by the state’s road toll processing system.

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)

Saf-C 302.15 “Director” means the director of the division of administration of 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 302.10); ss by #13186, eff 4-7-21 (formerly Saf-C 302.13) (See Revision Note #3 at Chapter Heading for Saf-C 300)

Saf-C 302.16 “Division” means the division of administration of 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 302.11); ss by #13186, eff 4-7-21 (formerly Saf-C 302.14) (See Revision Note #3 at Chapter Heading for Saf-C 300)

Saf-C 302.17 “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. (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)

Saf-C 302.18 “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. (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)

Saf-C 302.19 “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. (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)

Saf-C 302.20 “Gallon” means a liquid measure that is not corrected for temperature and that contains 231 cubic inches or the equivalent of 4 1/4 pounds of propane or 100 cubic feet of natural gas. The term includes “gross gallons”.

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.

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.

(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.

(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.

(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)

Saf-C 305.09 Noncompliance with Road Toll Law. After notice and an opportunity for a hearing, the commissioner shall suspend the registration of any vehicle, or the privilege to operate any vehicle, in the state of New Hampshire where:

(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.

(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.

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.

(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 New Hampshire assessed interest may be waived. Interest due to any other jurisdiction shall not be waived in New Hampshire.

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.

(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.

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.

(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.

(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.

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.

(1) Mileage;

(2) Dates;

(3) Location;

(4) Types of fuel;

(5) Contracts with New Hampshire public school districts; and

(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.

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.

(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	RSA 260:42-a; RSA 260:44
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; RSA 260:52-e
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