N.H. Code Admin. R. Saf-C 309.01 - Non Taxable/Off Highway Use for IFTA Vehicles

(a) Pursuant to RSA 260:52, I, road tolls shall not be imposed on motor fuel which is used for purposes other than for use in motor vehicles on the ways of this state.

(b) Tolls on motor fuel purchased in NH and determined to have been used for NH off-highway purposes may be refunded by completing and submitting one of the following forms:

(1) RT 122D, "Road Toll Refund Application - Toll Paid on Special Fuel Only," as revised effective 01/17; or

(2) RT 122G, "Road Toll Refund Application - Gasoline Only", as revised effective 01/17.

(c) New Hampshire tax-paid gallons listed on the IFTA "Quarterly Fuel Use Tax Return", shall reflect the total gallons purchased in NH.

(d) The licensee may be refunded non-taxable gallons by completing and submitting form RT 122D, "Road Toll Refund Application - Toll Paid on Special Fuel Only," as revised effective 01/17, or RT 122G, "Road Toll Refund Application - Gasoline Only", as revised effective 01/17, pursuant to (b) above, along with the IFTA "Quarterly Fuel Use Tax Return".

(e) The following process shall be used to determine the amount of motor fuel upon which no road toll shall be levied when the same vehicle fuel tank is supplying fuel for purposes other than for use in a motor vehicle on the ways of this state as well as for use on the ways of this state:

(1) In the event that a vehicle consumes motor fuel while the vehicle is unloading bulk grain or feed by means of any device powered by fuel carried in the vehicle's primary supply tank, 0.225 gallons of said fuel shall be deemed to have been consumed for off-highway purposes for every one ton of feed, mash or grain so unloaded;

(2) In the event that a vehicle consumes motor fuel while the vehicle is unloading one of the following by means of any device powered by fuel carried in the vehicle's primary supply tank:

a. For motor vehicles carrying liquid petroleum fuels, an allowance of 1.5 off-highway gallons shall be awarded for every 10,000 gallons unloaded;

b. For motor vehicles carrying bulk cement, an allowance of 4 gallons of off-highway fuel shall be awarded for each full load, 120 barrels or 22.5 tons of bulk cement unloaded;

c. For motor vehicles that mix and pour concrete, an allowance of 1.68 gallons of off-highway fuel shall be awarded for every 5 cubic yards of concrete unloaded;

d. For motor vehicles unloading lime, an allowance of 3.14 gallons per hour shall be awarded;

e. For motor vehicles unloading calcium crystals, an allowance of 4.13 gallons per hour shall be awarded;

f. For motor vehicles running reefer units, an allowance of .75 gallons per hour shall be awarded;

g. For motor vehicles loading and unloading pulp, an allowance of .53 gallons per cord, 1.89 cords per gallon, or 4.73 gallons per hour shall be awarded; and

h. For motor vehicles loading and unloading tree length pulp, an allowance of .0503 gallons per ton, 19.88 tons per gallon, or 3.46 gallons per hour shall be awarded;

(3) A licensee shall be permitted to deduct any amounts over and above the aforementioned amount if he/she can provide proof through documentation of the off-highway fuel use to the administration;

(4) A licensee shall be granted a similar allowance as (e)(3) above for motor fuel consumed off-highway by other types of vehicles if he/she can provide proof through documentation of the off-highway fuel use to the administration; and

(5) Unless otherwise specified, the provisions of Saf-C 303 shall apply to this section.

(f) For vehicles that consume motor fuel while loading or unloading solid waste, as defined in RSA 149-M:4, XXII, by means of any compacting/ramming device powered by fuel carried in the vehicle's primary supply tank, 25 percent of said fuel shall be deemed to have been consumed for off-highway purposes.

Notes

N.H. Code Admin. R. Saf-C 309.01

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

Amended by Volume XXXV Number 32, Filed August 13, 2015, Proposed by #10890, Effective 7/16/2015, Expires 7/16/2025. Amended by Volume XLI Number 19, Filed May 13, 2021, Proposed by #13186, Effective 4/7/2021, Expires 4/7/2031.