N.H. Code Admin. R. Saf-C 304.06 - Electronic Filing

(a) The department shall accept the following reports electronically:

(1) MFD 1-S/AF, "Motor Fuel and Aviation Fuel Distributor Report", as revised 07/2018;

(2) RT 113, "Motor Fuel & Petroleum Products Transporter Report", as revised 03/2010;

(3) RT 132, "Application for Motor Fuel & Aviation Fuel Distributor License", as revised 03/2010;

(4) RT 132a, "Application for Biodiesel Fuel Distributor License", as revised 03/2010;

(5) RT 132b, "Application for Alternative Fuels Dealer License", as revised 01/2015; and

(6) RT 111, "Application for Motor Fuel & Petroleum Products Transporter's License", as revised 07/2016.

(b) The reports set forth in (a) above shall be submitted as follows:

(1) Licensees with 100 or more total transactions during a reporting period shall submit reports electronically, with any and all road toll due paid by means of ACH debit transfer;

(2) Licensees with less than 100 total transactions during a reporting period may submit paper returns, accompanied by a check made payable to the "State of NH - Road Toll" for the total amount of road toll due, as shown on the return; and

(3) Once a licensee files 100 or more total transactions during any one reporting period, he/she shall file all future reports electronically, regardless of the number of transactions.

(c) Licensees required to submit reports electronically pursuant to (b)(1) above shall:

(1) Submit reports via the web-based automated fuel tax system; or

(2) Submit reports via electronic data interface, with the licensee bearing the cost to provide and maintain the equipment, software, security and other related expenses.

(d) The filing date for electronically submitted reports shall be the date set forth in Saf-C 304.05(f)(3).

(e) Pursuant to RSA 294-E:7, I, a record or signature shall not be denied legal effect or enforceability solely because it is submitted in an electronic format.

(f) The failure to comply with all electronic filing requirements shall subject the licensee to the suspension of his/her motor fuel and aviation fuel distributor license or motor fuel and petroleum products transporter license.

(g) A licensee paying by means of ACH debit transfer shall first register with the department by completing and submitting form RT 150, "Registration for Electronic Fund Transfer Payment", revised 03/2010.

(h) Form RT 150, "Registration for Electronic Fund Transfer Payment", revised 03/2010, shall be signed by the account holder and serve as authorization for the department to initiate debit entries for the account specified at the financial institution and debit the account. By signing the form RT 150, "Registration for Electronic Fund Transfer Payment", the account holder shall also acknowledge that the origination of ACH transaction to the account shall comply with the all laws.

Notes

N.H. Code Admin. R. Saf-C 304.06

(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.