N.H. Admin. Code Saf, Saf-C, ch. Saf-C 300 - ROAD TOLL ADMINISTRATION RULES
- Part Saf-C 301 - PURPOSE (§ Saf-C 301.01)
- Part Saf-C 302 - DEFINITIONS (§ Saf-C 302.01 to Saf-C 302.41)
- Part Saf-C 303 - INTERNATIONAL FUEL TAX AGREEMENT (§ Saf-C 303.01 to Saf-C 303.07)
- Part Saf-C 304 - ADMINISTRATION AND GENERAL REQUIREMENTS (§ Saf-C 304.01 to Saf-C 304.10)
- Part Saf-C 305 - HEARINGS (§ Saf-C 305.01 to Saf-C 305.11)
- Part Saf-C 306 - MOTOR FUEL AND BIODIESEL DISTRIBUTORS (§ Saf-C 306.01 to Saf-C 306.11)
- Part Saf-C 307 - MOTOR FUEL AND PETROLEUM PRODUCTS TRANSPORTERS (§ Saf-C 307.01)
- Part Saf-C 308 - REPORTING AND AUDITING (§ Saf-C 308.01 to Saf-C 308.04)
- Part Saf-C 309 - NON TAXABLE/OFF HIGHWAY USE (§ Saf-C 309.01 to Saf-C 309.02)
- Part Saf-C 310 - REFUNDS (§ Saf-C 310.01 to Saf-C 310.08)
- Part Saf-C 311 - SPECIAL FUEL DYEING REQUIREMENTS (§ Saf-C 311.01 to Saf-C 311.47)
- Part Saf-C 312 - SPECIAL FUEL DYEING REQUIREMENTS (§ Saf-C 312.01 to Saf-C 312.02)
- APPENDIX
Notes
REVISION NOTE #1:
Document #6031, effective 5-3-95, made extensive changes to the wording, numbering, and format of rules in Chapter Saf-C 300 governing road toll administration rules. Document #6031 superseded all prior filings for the sections in Chapter Saf-C 300. The filings prior to Document #6031 included the following documents:
#2252, effective 12-31-82 #5218, effective 9-4-91
#2703, effective 5-9-84 #5275, effective 11-20-91
#4561, effective 1-3-89 #5378, effective 4-21-92
#4756, effective 2-6-90 #5451, effective 8-26-92, INTERIM
#4825, effective 6-1-90 #5523, effective 12-8-92
#5939, effective 1-3-95, INTERIM
REVISION NOTE #2:
Document #10032, effective 11-22-11, adopted, readopted with amendments, or repealed the rules in Chapter Saf-C 300 governing road toll administrative rules. Many of the existing rules were also renumbered by Document #10032. The following rules were adopted by Document #10032:
Saf-C 303.04 IFTA Bond Requirement.
Saf-C 305.03 Denial of License Application.
Saf-C 306.04 Biodiesel Fuel Distributor License Reporting Requirements.
Saf-C 306.05 Distributor of Motor or Jet Fuel for Aircraft.
Saf-C 311.25 Form RT 123, Road Toll Refund Application-Off Highway Recreational Vehicles, Snowmobiles and Boats.
The following rules were repealed by Document #10032:
Saf-C 304.09 Electronic Payment Procedures.
Saf-C 304.10 Voluntary Electronic Fund Transfer Participation.
Document #10032 superseded all prior filings for the sections in Chapter Saf-C 300. The filings after Document #6031 and prior to Document #10032 include the following documents:
#6419, effective 1-1-97 #7594, effective 11-17-01
#6550, effective 7-26-97 #8232, INTERIM, effective 1-1-05
#6854, effective 9-24-98 #8349, effective 5-10-05
#7316, effective 7-1-00 #9780-A, effective 9-9-10
#7430, effective 1-24-01 #9780-B, effective 9-9-10
REVISION NOTE #3:
Document #13186, effective 4-7-21, adopted, readopted, readopted with amendment, or repealed all of the rules in Chapter Saf-C 300. The existing rules under Document #10032, effective 11-22-11, did not expire on 11-22-19 but were subject to extension pursuant to RSA 541-A:14-a. Document #13186 replaces all prior filings for Chapter Saf-C 300.
The following rules were new rules adopted by Document #13186. The new rules in Part Saf-C 302 caused extensive renumbering of subsequent rules within the Part, as noted in their source notes:
Saf-C 302.09, defining "certified public accountant".
Saf-C 302.10, defining "CPA firm".
Saf-C 302.21, defining "good standing".
Saf-C 303.05 Form RT 129, Application for IFTA.
Saf-C 303.06 Form IFTA-100, IFTA Quarterly Fuel Use Tax Return.
Saf-C 303.07 Form IFTA-101, IFTA Quarterly Fuel Use Tax Schedule.
The following rules were adopted by Document #13186 but had previously expired as noted in their source notes:
Saf-C 305.10 Rehearing of Reimposition of Bond Requirement.
Saf-C 305.11 Suspension of Licensed Distributor Exempt Bond Requirement.
Saf-C 306.10 Licensed Distributor Elimination or Reduction of Bond Procedure.
Saf-C 306.11 Reimposition of Bond Requirement.
Document #13186 repealed Part Saf-C 311 titled "Road Toll Forms", containing Saf-C 311.01 through Saf-C 311.47. The filings after Document #10032 which affected the rules in Part Saf-C 311 included the following documents:
#10753, INTERIM, effective 1-1-15, EXPIRED 6-30-15
#10890, effective 7-16-15
#12058, INTERIM, effective 1-1-17, EXPIRED 6-30-17
#12520, effective 4-25-18
Document #13186 also readopted with amendments and renumbered the existing Part Saf-C 312 titled "Special Fuel Dyeing Requirements" as Saf-C 311.
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