New Hampshire Revised Statutes > Chapter 78-C – Refined Petroleum Products Tax
Current as of: 2023 | Check for updates
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| 78-C:1 | Definitions |
| 78-C:2 | Refined Petroleum Products Tax |
| 78-C:3 | Returns and Declarations |
| 78-C:4 | Payment of Tax |
| 78-C:5 | Taxpayer Records |
| 78-C:9 | Administration |
| 78-C:12 | Form of Notice |
Terms Used In New Hampshire Revised Statutes > Chapter 78-C - Refined Petroleum Products Tax
- Barrel: shall mean a standard petroleum barrel containing 42 gallons. See New Hampshire Revised Statutes 78-C:1
- Commissioner: means the commissioner of revenue administration. See New Hampshire Revised Statutes 78-C:1
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- governor and council: shall mean the governor with the advice and consent of the council. See New Hampshire Revised Statutes 21:31-a
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- month: shall mean a calendar month, and the word "year" a calendar year, unless otherwise expressed; and the word "year" shall be equivalent to the expression "year of our Lord. See New Hampshire Revised Statutes 21:8
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- 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. See New Hampshire Revised Statutes 78-C:1
- road: shall include all bridges thereon. See New Hampshire Revised Statutes 21:26
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
- Taxable period: means a quarterly period of 3 months commencing on January 1, April 1, July 1, and October 1. See New Hampshire Revised Statutes 78-C:1