Chapter 78-C

Section 78-C:1

    78-C:1 Definitions. –
Wherever used in this chapter:
I. "Barrel" shall mean a standard petroleum barrel containing 42 gallons.
II. "Commissioner" means the commissioner of revenue administration.
III. "Refined petroleum products" includes motor oil, kerosene, residual oil, fuel oil, gasoline, petroleum asphalts, road oils and other distillates and petrochemicals produced from crude petroleum by any person in the state.
IV. "Taxable period" means a quarterly period of 3 months commencing on January 1, April 1, July 1, and October 1.

Source. 1974, 39:4, eff. April 5, 1974.

Section 78-C:2

    78-C:2 Refined Petroleum Products Tax. –
I. A tax is hereby imposed upon the refining of refined petroleum products at the uniform rate of 1/10 of one percent on the fair market value per barrel of such products at the refinery site, to be paid by the refiner thereof.
II. The fair market value per barrel of such refined petroleum products shall be determined by the commissioner, who may, in making such determination, consider the usual selling price of such products at the refinery, the cost of the crude petroleum used, the cost of refining the same, and any other relevant evidence. Such determination shall be subject to review as provided in RSA 21-J:28-b.
III. The number of barrels produced shall be computed by tank tables showing 100 percent of production and exact measurements of contents, or by meters or other measuring devices which accurately determine the volume of production or total products produced.

Source. 1974, 39:4. 1991, 163:31, eff. May 27, 1991.

Section 78-C:3

    78-C:3 Returns and Declarations. –
I. Every person engaged in the production of refined petroleum products during a taxable period shall, on or before the fifteenth day of the first month following the expiration of the taxable period, make a return to the commissioner under such regulations and in such form or manner as the commissioner may prescribe. Returns shall contain full data as required by the commissioner for correct computation of the tax hereunder. All returns shall be signed by the taxpayer or by his authorized representative, subject to the pains and penalties of perjury.
II. At the same time the return is filed as required by paragraph I, every person who produces refined petroleum products shall, in addition, file a declaration of its estimated production of refined petroleum products and estimated tax thereon for the subsequent taxable period. Such estimated production of refined petroleum products and estimated tax thereon shall be at least equal to the production and tax on the return filed therewith, unless for good cause the commissioner permits the taxpayer to make a lesser estimate.
III. Any person who fails to file any return or declaration at the time prescribed in this section shall pay at the time the return or declaration is filed, in addition to any tax liability and without assessment or demand, a late filing fee of $100 for each day or fraction thereof which has elapsed between the prescribed filing date and the date of actual filing.

Source. 1974, 39:4, eff. April 5, 1974.

Section 78-C:4

    78-C:4 Payment of Tax. –
I. One-third of the taxpayer's estimated tax on refined petroleum products for the subsequent taxable period is due and payable at the time the taxpayer files the declaration required in RSA 78-C:3, II; 1/3 is due and payable one month thereafter; and 1/3 is due and payable 2 months thereafter. If the return required by RSA 78-C:3, I, shows an additional amount to be due, such additional amount is due and payable at the time the return is filed. If such return shows an overpayment of the tax due, the commissioner shall allow the taxpayer a credit against a subsequent payment or payments due, to the extent of the overpayment.
II. Any person who produces refined petroleum products who fails to make payment when due shall, in addition, pay a late payment charge equal to 10 percent of the defaulted payment plus interest computed at the rate of one percent per month or fraction thereof from the prescribed payment date to the date payment is actually made. Such late payment charge and interest shall be in addition to any late filing fee which may be due under the provisions of RSA 78-C:3, III.

Source. 1974, 39:4, eff. April 5, 1974.

Section 78-C:5

    78-C:5 Taxpayer Records. –
Every producer of refined petroleum products shall:
I. Keep such records as may be necessary to determine the amount of its tax liability under this chapter.
II. Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined.
III. Make such records available for inspection by the commissioner or his authorized agents, upon demand, at reasonable times during regular business hours.

Source. 1974, 39:4. 1991, 163:32, eff. May 27, 1991.

Section 78-C:6

    78-C:6 Repealed by 1991, 163:43, XXVIII, eff. May 27, 1991. –

Section 78-C:7

    78-C:7 Repealed by 1991, 163:43, XXIX, eff. May 27, 1991. –

Section 78-C:8

    78-C:8 Repealed by 1991, 163:43, XXX, eff. May 27, 1991. –

Section 78-C:9

    78-C:9 Administration. –
I. This chapter shall be administered and enforced by the department of revenue administration. The commissioner as authorized by the governor and council, subject to personnel statutes, shall appoint such additional technical, clerical and other personnel as he shall deem necessary to carry out the provisions of this chapter.
II. The commissioner shall collect the taxes, interest, and penalties imposed under this chapter and shall pay them to the state treasurer.
III. The expenditures authorized by paragraph I shall be a charge against the moneys collected pursuant to this chapter; provided, however, that until such time as moneys received pursuant to this chapter equal the cost of administering the same, the expenditures shall be a charge against the general fund. The governor is authorized to draw his warrants for the sums so authorized out of any money in the treasury not otherwise appropriated.
IV. The commissioner may adopt rules, pursuant to RSA 541-A, relative to the administration of this chapter. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, or the penalties imposed by this chapter.

Source. 1974, 39:4. 1981, 128:27, eff. May 11, 1981.

Section 78-C:10

    78-C:10 Repealed by 1991, 163:43, XXXI, eff. May 27, 1991. –

Section 78-C:11

    78-C:11 Repealed by 1991, 163:43, XXXII, eff. May 27, 1991. –

Section 78-C:12

    78-C:12 Form of Notice. – Any notice required by this chapter to be given by the commissioner to a taxpayer shall be by certified mail and in the case of hearings, shall be given at least 10 days before the date thereof.

Source. 1974, 39:4, eff. April 5, 1974.