I. If the sale of motor fuel upon which the road toll has been paid is made to an exempt governmental entity, as defined by N.H. Rev. Stat. § 260:32, and occurs at a fixed retail pump available to the general public, and the price of the motor fuel including the road toll is charged to a credit or fuel card issued to the exempt governmental entity, the issuer of the card shall be entitled to a refund of that road toll if the terms of the contract between the card issuer and the exempt governmental entity provide that the exempt governmental entity shall not be billed for the road toll. No credit or fuel card issuer under this section shall be entitled to a refund for an amount less than $10, and no payment of any refund shall be made to any person other than the credit or fuel card issuer entitled to it. The application for a refund filed by the credit or fuel card issuer shall be accompanied by such documentary evidence as the commissioner may require.
II. All applications for refunds shall be made under penalty of unsworn falsification pursuant to N.H. Rev. Stat. § 641:3, and shall be filed with the department no later than the deadline provided under N.H. Rev. Stat. § 260:47, III, and the records of such applicants shall be open to audit by the department at any time.