(a) Pursuant to
RSA 260:48, a
retail dealer requesting a refund shall complete and submit form RT 115, "Road
Toll Refund Application -- Retail Dealer", as revised 08/14, along with a
completed RT 115R, "Schedule of Sales to New Hampshire Retail Dealers" form, as
revised 07/05, to the administration.
(b) Pursuant to
RSA 260:48, a
retail dealer shall be a separate legal entity from a licensed distributor, as
(c) For the purposes of this section, a trade
name or a d/b/a shall not constitute a separate legal entity.
A retail dealer refund shall be
disallowed for any of the following:
application was not submitted within 90 days after June 30 or December 31,
(2) The application
was not submitted for the 6 month period ending June 30 or December 31,
(3) A violation of
RSA 260:48 has
(4) The amount of the
refund requested is less than $10.00.
(e) Pursuant to
III, purchases for the reporting period shall
be certified only by a licensed New Hampshire distributor. The licensed
distributor's signature on form RT 115 shall be under penalty of unsworn
falsification pursuant to
By signing form RT 115, as revised 08/14, the licensed distributor is stating
that the recorded quantity of motor fuel gallonage was sold to the named retail
dealer for the period indicated.
(f) A retail dealer requesting a refund shall
submit to the administration, every 6 months, proof that it is owned by a
separate legal entity from the supplying distributor, and that it is in good
standing with the secretary of state.
N.H. Code Admin. R. Saf-C 310.05
(See Revision Notes #1 and #2 at chapter heading for
Saf-C 300) #10032, eff 11-22-11
XXXV Number 32, Filed August 13, 2015, Proposed by #10890,
XLI Number 19, Filed May 13, 2021, Proposed by #13186, Effective