N.H. Admin. Code § Saf-C 309.02 - Off-Highway Use for Vehicles
(a) Pursuant to
RSA 260:47, road tolls
shall not be imposed on motor fuel purchased in New Hampshire which is used for
purposes other than for use in motor vehicles on the ways of this state. For
the purposes of this section, "bulk fuel storage" means a container greater
than 55 gallons.
(b) Tolls on motor
fuel purchased in New Hampshire and determined to have been used for purposes
other than for use in motor vehicles on the ways of this state may be refunded
by completing and submitting one of the forms set forth in
Saf-C
309.01(b).
(c) The following records shall be used to
determine the amount of motor fuel upon which no road toll shall be levied when
a person uses the fuel for purposes other than for use in a motor vehicle on
the ways of this state:
(1) A complete record
of all fuel purchased, received, and used in the conduct of its business,
including:
a. The date of each receipt of
fuel;
b. The seller's name and
address;
c. The number of gallons
received;
d. The type of
fuel;
e. The vehicle or equipment
identification; and
f.
Receipts/invoices for all fuel purchases;
(2) For users of bulk fuel storage, a log
that contains disbursement of fuel in any on or off road vehicle or equipment,
including:
a. The date of
disbursement;
b. The number of
gallons of fuel;
c. The type of
fuel;
d. The vehicle or equipment
identification; and
e. Copies of
all delivery tickets and/or receipts; and
(3) For users of over-the-road purchases,
records supported by fuel receipts or credit card receipts, including:
a. The date of purchase;
b. The seller's name and address;
c. The number of gallons purchased;
d. The type of fuel;
e. The price per gallon or total amount of
the sale;
f. The vehicle or
equipment identification; and
g.
The purchaser's name, or in the case of a lessee/lessor agreement, receipts in
either name, provided that the vehicle registration or other identification is
traceable to the reporting party.
(d) If a vehicle is used both on and off
road, mileage records documented with odometer readings shall be maintained for
the vehicle.
(e) For audit purposes,
records, including reconciliation of fuel through fuel logs and fuel receipts,
and any applicable mileage log, shall be retained for 4 years.
(f) If an auditee disagrees with the results
of an audit, he/she may request a hearing, pursuant to
Saf-C
308.02(d).
Notes
(See Revision Notes #1 and #2 at chapter heading for Saf-C 300) #10032, eff 11-22-11
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