N.H. Code Admin. R. Saf-C 308.01 - Auditing and Record Keeping
Pursuant to RSA 260:44 and 260:47, III(d), the field audit staff of the division shall examine all books, papers and records maintained in support of the reporting requirements of the administration pursuant to the road toll law. Motor fuel distributors, biodiesel distributors, alternative fuel dealers, IFTA licensees, transporters of motor fuel and petroleum products and persons applying for refunds of motor fuel shall be subject to periodic review by the field audit staff to assure that all reports and payments submitted to the administration are in compliance with the road toll law, IFTA and these rules.
(See Revision Notes #1 and #2 at chapter heading for Saf-C 300) #10032, eff 11-22-11
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