N.H. Code Admin. R. Saf-C 310.01 - Refunds - General

(a) Any person requesting a refund on motor fuel shall complete and submit one or more of the following applicable forms to the administration:

(1) RT 115, "Road Toll Refund Application Retail Dealer", as revised effective 08/14 and as set forth in Saf-C 311.23, along with RT 115R, "Schedule of Sales to New Hampshire Retail Dealers", as revised effective 07/05;

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

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

(4) RT 123, "Road Toll Refund Application - Off Highway Recreational Vehicles, Snowmobiles and All Boats", as revised effective 04/15;

(5) RT 125D, "Road Toll Refund Application - New Hampshire Political Subdivisions and United States Gov't Armed Forces Only - Toll Paid on Special Fuel Only", as revised effective 04/2018;

(6) RT 125G, "Road Toll Refund Application - New Hampshire Political Subdivisions and United States Gov't Armed Forces Only - Gasoline Only", as revised effective 04/2018;

(7) RT 126, "Road Toll Refund Application - Farm Use Only", as revised effective 01/15;

(8) RT 127D, "Road Toll Refund Application - Private School Bus Owner - Toll Paid on Special Fuel", as revised effective 08/14;

(9) RT 127G, "Road Toll Refund Application - Private School Bus Owner - Gasoline Only", as revised effective 01/15;

(10) RT 130, "Road Toll Refund Application Exempt Credit Cards and Fuel Card Issuers", as revised effective 10/14, along with RT 130R, "Schedule of Exempt Sales from New Hampshire Retail Dealers", as revised effective 10/14 ; or

(11) RT 128, "Airways Toll Refund Application Toll Paid on Aviation Jet Fuel Only", as revised effective 12/17.

(b) In addition to the form(s), each person shall submit invoices for all motor fuel purchases, with evidence of payment of the invoice, to the administration. If original invoices are required to be maintained for other tax purposes, photocopies shall be accepted.

(c) For the purposes of this section, invoices shall include but not be limited to carbon copies and credit card sales slips.

(d) Each invoice shall:

(1) Be attached to the form(s);

(2) Contain the name and address of the fuel supplier;

(3) Contain the applicant's name, and shall not be accepted if it is made payable to "cash"; and

(4) Contain the gallons, price per gallon and type of fuel.

(e) Any evidence of erasures or other changes in the name of purchaser, supplier, type of fuel, date or the amounts shown on the invoices shall cause the portion of the requested refund that is dependent upon that documentation to be denied.

(f) Motor fuel claimed on a refund application shall be the actual amount of motor fuel used by the applicant.

(g) An application for a refund shall be submitted:

(1) Annually, but no later than April 15 following the end of the calendar year; or

(2) If, at the close of any quarter of the calendar year at least $750 is payable in the aggregate to a person with respect to fuel used during the calendar year, an application may be filed no later than the close of the subsequent quarter, in accordance with RSA 260:47, III(a).

(h) A refund shall be disallowed for any of the following reasons:

(1) The refund application was not submitted in accordance with (f) above;

(2) An error was made in computing the number of gallons upon which the refund is claimed;

(3) An error was made in computing the amount of the refund claimed;

(4) The filing of the application is contrary to RSA 260:47; or

(5) The road tolls were not paid upon the purchase of the fuel.

(i) An incomplete refund application shall be returned to the applicant along with a written explanation of any deficiencies.

(j) A refund shall be partially disallowed if the commissioner or his/her designee is only able to determine the validity of a portion of said claim.

(k) If an application is disallowed, the applicant shall be notified in writing.

(l) An applicant shall maintain any records pertaining to the claim for 4 years from the date of the filing of the claim. Failure to maintain records shall result in a partial or full denial of refund.

(m) The general refund rules shall apply to all types of refunds, except as otherwise stated in the specific refund provision.

(n) The forms set forth in (a) above shall be filed under the penalty of unsworn falsification, pursuant to RSA 641:3.

Notes

N.H. Code Admin. R. Saf-C 310.01

(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 XXXVIII Number 19, Filed May 10, 2018, Proposed by #12520, Effective 4/25/2018, Expires 4/25/2028. Amended by Volume XLI Number 19, Filed May 13, 2021, Proposed by #13186, Effective 4/7/2021, Expires 4/7/2031.