260:42, VII, and
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.
The request for a waiver shall be
submitted to the commissioner in the form of a letter and include the
(1) Whether the licensee willfully
failed to file the report or pay the road tolls within the time prescribed by
(2) The circumstances that led to the late
filing of the report or late payment of the road tolls by the licensee;
(3) The reason(s) the applicant
believes the waiver should be granted.
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;
(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.