N.H. Admin. Code § Saf-C 309.02

Current through Register No. 36, September 5, 2024

Section Saf-C 309.02 - Off-Highway Use for Vehicles

(a) Pursuant to RSA 260:47, road tolls shall not be imposed on motor fuel purchased in New Hampshire which is used for purposes other than for use in motor vehicles on the ways of this state. For the purposes of this section, "bulk fuel storage" means a container greater than 55 gallons.

(b) Tolls on motor fuel purchased in New Hampshire and determined to have been used for purposes other than for use in motor vehicles on the ways of this state may be refunded by completing and submitting one of the forms set forth in Saf-C 309.01(b).

(c) The following records shall be used to determine the amount of motor fuel upon which no road toll shall be levied when a person uses the fuel for purposes other than for use in a motor vehicle on the ways of this state:

(1) A complete record of all fuel purchased, received, and used in the conduct of its business, including:

a. The date of each receipt of fuel;

b. The seller's name and address;

c. The number of gallons received;

d. The type of fuel;

e. The vehicle or equipment identification; and

f. Receipts/invoices for all fuel purchases;

(2) For users of bulk fuel storage, a log that contains disbursement of fuel in any on or off road vehicle or equipment, including:

a. The date of disbursement;

b. The number of gallons of fuel;

c. The type of fuel;

d. The vehicle or equipment identification; and

e. Copies of all delivery tickets and/or receipts; and

(3) For users of over-the-road purchases, records supported by fuel receipts or credit card receipts, including:

a. The date of purchase;

b. The seller's name and address;

c. The number of gallons purchased;

d. The type of fuel;

e. The price per gallon or total amount of the sale;

f. The vehicle or equipment identification; and

g. The purchaser's name, or in the case of a lessee/lessor agreement, receipts in either name, provided that the vehicle registration or other identification is traceable to the reporting party.

(d) If a vehicle is used both on and off road, mileage records documented with odometer readings shall be maintained for the vehicle.

(e) For audit purposes, records, including reconciliation of fuel through fuel logs and fuel receipts, and any applicable mileage log, shall be retained for 4 years.

(f) If an auditee disagrees with the results of an audit, he/she may request a hearing, pursuant to Saf-C 308.02(d).

N.H. Admin. Code § Saf-C 309.02

(See Revision Notes #1 and #2 at chapter heading for Saf-C 300) #10032, eff 11-22-11

Amended by Volume XLI Number 19, Filed May 13, 2021, Proposed by #13186, Effective 4/7/2021, Expires 4/7/2031.