N.H. Code Admin. R. Saf-C 310.06 - Refunds Claimed for Private School Bus Owners

(a) An applicant requesting a refund for a private school bus owner shall complete and submit form RT 127D, "Road Toll Refund Application - Private School Bus Owner - Toll Paid on Special Fuel", as revised 08/14, or form RT 127G, "Road Toll Refund Application - Private School Bus Owner - Gasoline Only", as revised 01/15, to the administration.

(b) Pursuant to RSA 260:52-b, a private school bus owner may apply for a refund on motor fuel or special fuel used in buses while engaged in transporting students and faculty to or from official public school activities.

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

(1) Mileage;

(2) Dates;

(3) Location;

(4) Types of fuel;

(5) Contracts with New Hampshire public school districts; and

(6) Bulk fuel storage inventory records.

(d) A motor or special fuel refund application shall be accompanied by a schedule of fuel purchases, along with an original or copy of the fuel receipts or invoices of fuel purchased for bus consumption while transporting pupils during the refund period to document that road toll was paid on the motor or special fuel.

(e) A private school bus owner having bulk fuel storage shall maintain records in accordance with Saf-C 309.02.

(f) All refunds shall be filed in accordance with Saf-C 310.01(f).

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

(h) A separate application shall be filed for motor fuel and special fuel.

(i) A private school bus owner shall not receive tax exempt bulk fuel deliveries by virtue of a contract with a New Hampshire public school.

(j) An applicant shall maintain records pertaining to the claim for 4 years from the date of the filing of the claim.

(k) An individual on behalf of the applicant for form 127G, "Road Toll Refund Application Private School Bus Owner Gasoline Only", revised 01/15, or form 127D, "Road Toll Refund Application Private School Bus Owner Toll Paid on Special Fuel Only", revised 08/14, shall sign the form under the penalty of unsworn falsification pursuant to RSA 641:3.

(l) By signing and dating the form 127G, 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 to transport students, in accordance with RSA 260:47 and RSA 260:52-b.

(m) By signing and dating the form 127D, 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 to transport students, in accordance with RSA 260:47 and RSA 260:52-b.

Notes

N.H. Code Admin. R. Saf-C 310.06

(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.