I. Any person who shall use any motor fuel, upon which the road toll has been paid to the state of New Hampshire, shall be entitled to a refund to the extent of the amount paid, under the following conditions:
(a) The fuel was used in any other way than generating power in an internal combustion engine while traveling on the ways, except that no refunds on motor fuel shall be paid on motor fuel used while idling a registered motor vehicle. For the purposes of this subparagraph, “idling time” shall mean when a motor vehicle is stationary with the engine operating at less than 1,200 revolutions per minute (rpm) without the power take-off unit engaged, and with the transmission in the neutral or park positions. “Power take-off unit” shall mean a supplementary mechanism enabling the engine power to be used to operate non-automotive apparatus.
(b) Road tolls paid by the state of New Hampshire, its agencies, or any city, town, county, school district, or village district which uses the motor fuel in its own vehicles; provided, however, that no person, except an organized club of OHRVs or an organized club of snowmobiles, shall be entitled to a refund for an amount less than $10. The right to receive any refund under this section shall not be assignable and any assignment thereof shall be void. Provided, however, members of an organized club for OHRV or an organized club of snowmobile users may assign individual rights to a refund under this section to their respective clubs for the expansion and maintenance of club trails. With the exception of refunds made to OHRV or snowmobile clubs, no payment of any refund shall be made to any person other than the original person entitled to it and using motor fuel as set forth in this paragraph; and provided further, the OHRV or snowmobile of the user shall be registered for OHRV or snowmobile use in New Hampshire to be eligible for the road toll refund under this section.
II. [Repealed.]
III. Any person who shall be entitled to a refund of the road toll paid shall be reimbursed the amount of the road toll paid subject to the following conditions:
(a)(1)(A) Except as provided in subparagraph (2), all applications for refunds shall be made subject to prosecution for unsworn falsification pursuant to N.H. Rev. Stat. § 641:3 and shall be filed with the department:
(i) Annually, no later than April 15 following the end of the calendar year, or
(ii) If, at the close of any quarter of the calendar year at least $750 is payable in aggregate under these provisions to such person with respect to fuel used during the calendar year, an application may be filed under this subparagraph no later than the close of the subsequent quarter.
(B) These filing deadlines may be waived by the commissioner for just cause for agencies of political subdivisions within the state. The waiver shall not be granted to any such agency more often than once in 3 years.
(2) All applications for refunds for fuel used for off highway recreational vehicles, snowmobiles, and boats shall be made subject to prosecution for unsworn falsification pursuant to N.H. Rev. Stat. § 641:3 and shall be filed with the department annually no later than April 15 of the year following the calendar year the motor fuel was purchased by the user.
(b) The application shall be in a form as the department shall prescribe and shall contain such information as required to give the commissioner a full and complete basis for determining the validity of the claim.
(c) The application shall be accompanied by an invoice showing the purchase, together with evidence of payment of the invoice satisfactory to the commissioner.
(d) The provisions of N.H. Rev. Stat. § 260:44, relative to inspection of records and hearings, shall apply to this subparagraph if so determined by the commissioner or the commissioners.
(e) The application form shall permit the applicant to authorize payment of all or a portion of the refund to the navigation safety fund established under N.H. Rev. Stat. § 270-E:6-a or to the lake restoration and preservation fund, established in N.H. Rev. Stat. § 487:25, to be allocated to the control and prevention of exotic aquatic species.
IV. When the above conditions have been fully complied with and when, after investigation, the commissioner is satisfied that the claim is valid, the commissioner shall determine the amount of the refund due on the application, and shall certify the amount and the name of the person entitled to the refund to the state treasurer.
V. [Repealed.]
VI. Motorsport facilities which sell or dispense automotive racing fuel for off-highway activities including snowmobile use shall be entitled to apply for a refund under this section. Refunds shall only be granted to such facilities for fuels which are specifically designed for automotive racing and which have an octane rating of 105 or higher.