New Hampshire Revised Statutes 260:41 – May Estimate Motor Fuel; Period of Limitation
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I. Whenever a distributor shall neglect or refuse to file any report as required or shall file an incorrect or fraudulent report, the commissioner shall determine after an investigation the number of gallons of motor fuel for which the distributor has incurred liability and determine the amount payable by the distributor. The commissioner shall proceed to collect the amount due.
II. In any action or proceeding for the collection of the road toll or any penalties or interest imposed under this subdivision, an assessment by the commissioner shall constitute prima facie evidence of the claim of the state, and the burden of proof shall be upon the licensee to show that the assessment was incorrect and contrary to law.
III. All road tolls due and unpaid under the provisions of this subdivision shall be assessed within 4 years after such tolls become due.
II. In any action or proceeding for the collection of the road toll or any penalties or interest imposed under this subdivision, an assessment by the commissioner shall constitute prima facie evidence of the claim of the state, and the burden of proof shall be upon the licensee to show that the assessment was incorrect and contrary to law.
Terms Used In New Hampshire Revised Statutes 260:41
- Commissioner: shall mean the commissioner of safety. See New Hampshire Revised Statutes 259:13
- 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.
- Motor fuel: shall mean all products used in an internal combustion engine for the generation of power to propel motor vehicles or mechanical contrivances on or over the ways of this state. See New Hampshire Revised Statutes 259:58
- road: shall include all bridges thereon. See New Hampshire Revised Statutes 21:26
- State: shall mean :
I. See New Hampshire Revised Statutes 259:106
III. All road tolls due and unpaid under the provisions of this subdivision shall be assessed within 4 years after such tolls become due.