N.H. Code Admin. R. Saf-C 304.05 - Reporting - General

(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 period.
(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 RSA 260:38, RSA 260:42, RSA 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.
(f) 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 shipment;
(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 critical error.
(g) The 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.
(h) When a 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 Saf-C 303.01(a).
(i) The licensee shall be responsible to file or cause to be filed all reports required by RSA 260:38, RSA 260:42, RSA 260:52 and these rules by the prescribed filing date.
(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 RSA 260:50, II, refunds shall not be issued more than 4 years after the date of payment of road tolls erroneously collected.


N.H. Code Admin. R. Saf-C 304.05

(See Revision Notes #1 and #2 at chapter heading for Saf-C 300) #10032, eff 11-22-11

Amended by Volume XLI Number 19, Filed May 13, 2021, Proposed by #13186, Effective 4/7/2021, Expires 4/7/2031.

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