Chapter Saf-C 300 - ROAD TOLL ADMINISTRATION RULES

  1. Part Saf-C 301 - PURPOSE (§ Saf-C 301.01)
  2. Part Saf-C 302 - DEFINITIONS (§ Saf-C 302.01 to Saf-C 302.41)
  3. Part Saf-C 303 - INTERNATIONAL FUEL TAX AGREEMENT (§ Saf-C 303.01 to Saf-C 303.07)
  4. Part Saf-C 304 - ADMINISTRATION AND GENERAL REQUIREMENTS (§ Saf-C 304.01 to Saf-C 304.10)
  5. Part Saf-C 305 - HEARINGS (§ Saf-C 305.01 to Saf-C 305.11)
  6. Part Saf-C 306 - MOTOR FUEL AND BIODIESEL DISTRIBUTORS (§ Saf-C 306.01 to Saf-C 306.11)
  7. Part Saf-C 307 - MOTOR FUEL AND PETROLEUM PRODUCTS TRANSPORTERS (§ Saf-C 307.01)
  8. Part Saf-C 308 - REPORTING AND AUDITING (§ Saf-C 308.01 to Saf-C 308.04)
  9. Part Saf-C 309 - NON TAXABLE/OFF HIGHWAY USE (§ Saf-C 309.01 to Saf-C 309.02)
  10. Part Saf-C 310 - REFUNDS (§ Saf-C 310.01 to Saf-C 310.08)
  11. Part Saf-C 311 - SPECIAL FUEL DYEING REQUIREMENTS (§ Saf-C 311.01 to Saf-C 311.47)
  12. Part Saf-C 312 - SPECIAL FUEL DYEING REQUIREMENTS (§ Saf-C 312.01 to Saf-C 312.02)
  13. Appendix - 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 Document #6031 superseded all prior filings for the sections in Chapter Saf-C 300.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Document #10032, effective 11-22-11, adopted, readopted with amendments, or repealed the rules in Chapter Saf-C 300 governing road toll administrative rules.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The following rules were repealed by Document #10032: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Document #10032 superseded all prior filings for the sections in Chapter Saf-C 300.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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