New Hampshire § 260:48 Retail Dealers

New Hampshire Statutes

§ 260:48 — Retail Dealers

New Hampshire § 260:48

Title XXIMOTOR VEHICLES

Ch. 260ADMINISTRATION OF MOTOR VEHICLE LAWS

SubdivisionRoad Tolls

This text of New Hampshire § 260:48 (Retail Dealers) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 260:48 (2026).

Text

In addition to the provisions of RSA 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

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In addition to the provisions of RSA 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.