N.H. Code Admin. R. Saf-C 306.09 - Penalty and Interest Waiver Request Procedure

(a) Pursuant to RSA 260:40, III, RSA 260:42, VII, and RSA 260:65-b, any licensee who has been assessed a penalty or interest in New Hampshire for the late filing of any report may request a waiver of the penalty or interest from the commissioner.

(b) The request for a waiver shall be submitted to the commissioner in the form of a letter and include the following:

(1) Whether the licensee willfully failed to file the report or pay the road tolls within the time prescribed by RSA 260:38, RSA 260:42, or RSA 260:65-b;

(2) The circumstances that led to the late filing of the report or late payment of the road tolls by the licensee; and

(3) The reason(s) the applicant believes the waiver should be granted.

(c) After considering the issues and information presented in the letter specified in (a) above, the commissioner shall grant the waiver if he/she determines that:

(1) The licensee does not have a previous history of late filing and is not likely to file late in the future; and

(2) The licensee has a history of compliance with the road toll law and these rules.

(d) When a waiver is granted, the commissioner or his/her designee shall determine the amount of the waiver and a written copy of the decision shall be furnished to the applicant.

(e) Notwithstanding any other provision to the contrary, when interest has been waived on an IFTA account, only the New Hampshire assessed interest may be waived. Interest due to any other jurisdiction shall not be waived in New Hampshire.

Notes

N.H. Code Admin. R. Saf-C 306.09

Renumbered From Saf-C 306.06 Volume XXXV Number 1, Filed January 8, 2015, Proposed by #10753, Effective 1/1/2015. Amended by Volume XLI Number 19, Filed May 13, 2021, Proposed by #13186, Effective 4/7/2021, Expires 4/7/2031.