New Hampshire Revised Statutes 260:52-c – Notice of Dyed Special Fuel
Current as of: 2023 | Check for updates
|
Other versions
I. A notice stating “dyed special fuel, nontaxable use only, penalty for taxable use” shall be:
(a) Provided by the distributor to any person who receives dyed special fuel at a terminal rack of the distributor.
(b) Provided by the seller of dyed special fuel to the buyer, if the fuel is located outside the bulk transfer or terminal system and is not sold from a retail pump posted in accordance with subparagraph (c).
(c) Posted by a seller on any retail pump where it sells dyed special fuel for use by the buyer.
II. The notice shall be provided by the time of the removal or sale and shall appear on shipping papers, bills of lading, and invoices accompanying the sale or removal of the fuel.
III. The department may designate any federal notice provision that is substantially similar to a notice required by this section as satisfying any notice requirement of this section.
(a) Provided by the distributor to any person who receives dyed special fuel at a terminal rack of the distributor.
Terms Used In New Hampshire Revised Statutes 260:52-c
- Department: shall mean the department of safety of the state of New Hampshire. See New Hampshire Revised Statutes 259:19
- Person: shall mean the same as provided in N. See New Hampshire Revised Statutes 259:74
- Special fuel: shall mean all products, except gasoline, propane, natural gas, or liquified natural gas, used in an internal combustion engine for the generation of power to propel motor vehicles or mechanical contrivances on or over the ways. See New Hampshire Revised Statutes 259:103-a
(b) Provided by the seller of dyed special fuel to the buyer, if the fuel is located outside the bulk transfer or terminal system and is not sold from a retail pump posted in accordance with subparagraph (c).
(c) Posted by a seller on any retail pump where it sells dyed special fuel for use by the buyer.
II. The notice shall be provided by the time of the removal or sale and shall appear on shipping papers, bills of lading, and invoices accompanying the sale or removal of the fuel.
III. The department may designate any federal notice provision that is substantially similar to a notice required by this section as satisfying any notice requirement of this section.