Section Saf-C 310.05 - Retail Dealer Refunds(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 defined in RSA 259:21.(c) For the purposes of this section, a trade name or a d/b/a shall not constitute a separate legal entity.(d) A retail dealer refund shall be disallowed for any of the following:(1) The application was not submitted within 90 days after June 30 or December 31, respectively;(2) The application was not submitted for the 6 month period ending June 30 or December 31, respectively; (3) A violation of RSA 260:48 has occurred; or(4) The amount of the refund requested is less than $10.00.(e) Pursuant to RSA 260:48, 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 RSA 641:3. 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. Admin. Code § Saf-C 310.05
(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.