N.H. Code Admin. R. Saf-C 310.04 - Refund Claimed for New Hampshire Political Subdivisions and United States Gov't Armed Forces

(a) An applicant requesting a refund for New Hampshire political subdivisions and United States Gov't armed forces shall submit form RT 125G, "Road Toll Refund Application - New Hampshire Political Subdivisions and United States Gov't Armed Forces Only - Gasoline Only", as revised 04/2018, or form 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 04/2018, to the administration.

(b) A school district may apply for a refund on motor fuel or special fuel used in buses not owned by the school district, while engaged in transporting students and faculty to or from official school activities.

(c) For audit purposes, the school district shall maintain records, to include, at a minimum, the following:

(1) Mileage;

(2) Dates;

(3) Location;

(4) Types of fuel; and

(5) Name of bus contractor.

(d) A motor or special fuel refund application shall be accompanied by a signed statement from the bus contractor stipulating the amount of fuel consumed by the buses while transporting pupils during the refund period, and that the road toll was paid on the motor or special fuel.

(e) New Hampshire political subdivisions and United States Gov't armed forces having bulk fuel storage shall maintain records in accordance with Saf-C 309.02(c) if they wish to seek a refund.

(f) Failure to maintain records as required shall result in a partial or full denial of a refund.

(g) A separate application shall be filed for motor fuel and fuel other than motor fuel.

(h) An individual on behalf of the applicant for form 125G, "Road Toll Refund Application New Hampshire Political Subdivisions and United States Gov't Armed Forces Only Gasoline Only", revised 04/2018 or form 125D, "Road Toll Refund Application New Hampshire Political Subdivisions and United States Gov't Armed Forces Only Toll Paid on Special Fuel Only" shall sign the form under the penalty of unsworn falsification pursuant to RSA 641:3.

(i) By signing and dating the form 125G, the individual shall certify that the applicant purchased gasoline upon which the road toll has been paid and the gasoline purchased was subsequently used in motor vehicles owned by the applicant, in accordance with RSA 260:47.

(j) By signing and dating the form 125D, the individual shall certify that the applicant purchased special fuel upon which the road toll has been paid and the special fuel purchased was subsequently used in motor vehicles owned by the applicant, in accordance with RSA 260:47.

Notes

N.H. Code Admin. R. Saf-C 310.04

(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.