(a) All reports
shall be filed in the true legal name of a licensee, which shall be the same
name to which the license is issued.
(b) All required reports shall be filed for
each reporting period during which a person holds a valid license.
(c) All required reports shall be filed, even
when there has been no operation within the state during a given reporting
(d) The failure or
inability to acquire forms or to file electronically, if required, shall not
exempt any person from the obligation to file the required reports within the
time specified, as required in
260:52 and these rules.
(e) A facsimile of the official forms
provided by the administration shall be accepted if the person is filing by
paper and does not have access to the official forms.
The following filing dates shall apply:
(1) For reports that are mailed to the
administration, the filing date shall be the date on the post office
cancellation mark, or if delivered by another service, the date of
(2) For reports that are
hand-delivered, the filing date shall be the date upon which the reports are
received and time-stamped by the administration; and
(3) For reports submitted electronically, the
filing date shall be the date upon which the reports are accepted without
failure of any person to obtain a license as required by the road toll law and
these rules shall not relieve the person from liability for all road toll fees
incurred as a result.
person that is subject to the road toll law fails to pay the amount of road
tolls due, the road toll shall bear interest at the rate established in the
IFTA articles of agreement, pursuant to
(i) The licensee shall be responsible to file
or cause to be filed all reports required by
260:52 and these rules by the prescribed
(j) If a licensee has
overpaid any road toll or other fee for which he/she was liable, because of an
error in calculation, a refund shall be issued to the licensee in the amount of
the excess payment. Refunds shall not be issued for individual amounts of less
than one dollar. Pursuant to
260:50, II, refunds shall
not be issued more than 4 years after the date of payment of road tolls