Unless otherwise provided in these rules, a person subject to the provisions of
the road toll law shall be considered to have ceased to do business within this
state upon notifying the administration, in writing, within 15 days of
cessation of business.
tolls, penalties and interest imposed by the road toll law and these rules that
have accumulated prior to the end of any reporting period, shall become due and
payable concurrently with the cessation of business.
(c) Upon cessation of business, the person
shall report and pay in full all tolls, interest and penalties and surrender
any license issued by the administration.
(d) The person shall continue to be subject
to all requirements of the road toll law and these rules until notice of
cessation of business, as required in (a) above, is received by the
administration shall cancel the licensee's account within 60 days of the
expiration of the license, provided that the licensee has met all reporting
requirements and has paid all tolls, interest and penalties in accordance with
the road toll law and these rules.
(f) When a person cancels his/her account
with the administration pursuant to (a) above, upon filing the final tax
return, any existing credit due shall be refunded.
(g) The administration shall cancel any
distributor account that has been inactive for a period of 6 months.
The administration shall cancel any IFTA
account that has been inactive for a period of 3 consecutive quarters, in
accordance with the provisions set forth in
N.H. Code Admin. R. Saf-C 304.04
(See Revision Notes #1 and #2 at chapter heading for
Saf-C 300) #10032, eff 11-22-11
XLI Number 19, Filed May 13, 2021, Proposed by #13186, Effective