New Hampshire Revised Statutes 260:48 – Retail Dealers
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In addition to the provisions of N.H. Rev. Stat. § 260:47 any retail dealer shall be entitled to a refund for tolls paid on account of shrinkage or loss by evaporation of motor fuel. The procedure for such refund shall be as follows:
I. The amount of refund shall be computed at the rate of
3/4 of one percent of the toll paid on gross purchases.
II. All applications for refunds shall be made subject to prosecution for unsworn falsification and shall be made semi-annually within 90 days after June 30 and December 31, respectively.
III. The application shall be in such form as the commissioner shall prescribe and shall be accompanied by a statement from the distributor of the gross purchases of motor fuel made by the dealer during the 6-month period.
IV. The above conditions having been fully complied with, the commissioner shall calculate the amount of the refund due on the application and shall certify that amount and the name of the person entitled to the refund to the state treasurer.
I. The amount of refund shall be computed at the rate of
Terms Used In New Hampshire Revised Statutes 260:48
- Commissioner: shall mean the commissioner of safety. See New Hampshire Revised Statutes 259:13
- Dealer: shall mean a retail vehicle dealer or an auto wholesale dealer. See New Hampshire Revised Statutes 259:18
- 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
- Person: shall mean the same as provided in N. See New Hampshire Revised Statutes 259:74
- State: shall mean :
I. See New Hampshire Revised Statutes 259:106
3/4 of one percent of the toll paid on gross purchases.
II. All applications for refunds shall be made subject to prosecution for unsworn falsification and shall be made semi-annually within 90 days after June 30 and December 31, respectively.
III. The application shall be in such form as the commissioner shall prescribe and shall be accompanied by a statement from the distributor of the gross purchases of motor fuel made by the dealer during the 6-month period.
IV. The above conditions having been fully complied with, the commissioner shall calculate the amount of the refund due on the application and shall certify that amount and the name of the person entitled to the refund to the state treasurer.