N.H. Admin. Code § Saf-C 4204.01

Current through Register No. 36, September 5, 2024

Section Saf-C 4204.01 - Reporting

(a) Licensees shall complete and submit all monthly reports required by RSA 146-A:11-bV, II-I and these rules with the bureau by the prescribed filing date.

(b) All reports shall be submitted on form RT-51, "Oil Discharge and Pollution Control Report" as follows:

(1) Licensees with 100 or more total transactions during a reporting period shall submit reports electronically, with any and all fees due paid by means of ACH debit transfer;

(2) Licensees with less than 100 total transactions during a reporting period may submit paper returns, accompanied by a check made payable to the "State of NH - Road Toll" for the total amount of fees due, as shown on the return; and

(3) Once a licensee files 100 or more transactions during any one reporting period, he or she shall file all future reports electronically, regardless of the number of transactions.

(c) Licensees required to submit reports electronically pursuant to (b)(1) above shall:

(1) Submit reports via the web-based automated fuel toll system; or

(2) Submit reports via electronic data interface, with the licensee bearing the cost to provide and maintain the equipment, software, security and other related expenses.

(d) Each licensee shall furnish the following, on a monthly basis, on form RT-51:

(1) Licensee's name, business address, FEIN, and telephone number;

(2) Month and year of the reporting period;

(3) License number;

(4) Receipts, in whole gallons, from locations outside of New Hampshire for each of the following:

a. Automotive gasoline;

b. Aviation gasoline;

c. Diesel fuel;

d. Jet fuel;

e. Heating oil;

f. Motor oil; and

g. Other type of oil;

(5) Receipts, in whole gallons, from locations within New Hampshire for each of the following:

a. Automotive gasoline;

b. Aviation gasoline;

c. Diesel fuel;

d. Jet fuel;

e. Heating oil;

f. Motor oil; and

g. Other type of oil;

(6) Total receipts of whole gallons for each of the following:

a. Automotive gasoline;

b. Aviation gasoline;

c. Diesel fuel;

d. Jet fuel;

e. Heating oil;

f. Motor oil; and

g. Other type of oil;

(7) Number of whole gallons received for export for each of the following:

a. Automotive gasoline;

b. Aviation gasoline;

c. Diesel fuel;

d. Jet fuel;

e. Heating oil;

f. Motor oil; and

g. Other type of oil;

(8) Number of whole gallons from tax-paid purchases for each of the following:

a. Automotive gasoline;

b. Aviation gasoline;

c. Diesel fuel;

d. Jet fuel;

e. Heating oil;

f. Motor oil; and

g. Other type of oil;

(9) Total non-taxable gallons for each of the following:

a. Automotive gasoline;

b. Aviation gasoline;

c. Diesel fuel;

d. Jet fuel;

e. Heating oil;

f. Motor oil; and

g. Other type of oil;

(10) Total applicable oil pollution, oil discharge, fuel oil discharge, and automotive/motor oil taxable gallons for each of the following:

a. Automotive gasoline;

b. Aviation gasoline;

c. Diesel fuel;

d. Jet fuel;

e. Heating oil;

f. Motor oil; and

g. Other type of oil;

(11) Applicable oil pollution, oil discharge, fuel oil discharge, and automotive/motor oil fee computation for each of the following:

a. Automotive gasoline;

b. Aviation gasoline;

c. Diesel fuel;

d. Jet fuel;

e. Heating oil;

f. Motor oil; and

g. Other type of oil;

(12) Total applicable oil pollution, oil discharge, fuel oil discharge, and automotive/motor oil net adjustments for each of the following:

a. Automotive gasoline;

b. Aviation gasoline;

c. Diesel fuel;

d. Jet fuel;

e. Heating oil;

f. Motor oil; and

g. Other type of oil;

(13) Total applicable oil pollution, oil discharge, fuel oil discharge, and automotive/motor oil taxable gallons for each of the following:

a. Automotive gasoline;

b. Aviation gasoline;

c. Diesel fuel;

d. Jet fuel;

e. Heating oil;

f. Motor oil; and

g. Other type of oil;

(14) Net applicable oil pollution, oil discharge, fuel oil discharge, and automotive/motor oil taxable gallons for each of the following:

a. Automotive gasoline;

b. Aviation gasoline;

c. Diesel fuel;

d. Jet fuel;

e. Heating oil;

f. Motor oil; and

g. Other type of oil;

(15) For lines 8, 12, 16, and 20, the total net adjustments applicable to the specific fund, which may be an addition or deduction, and a detailed explanation attached to the report. These adjustments shall be for product transfers, corrections, or exemption to product and shall not be used to show the results of a NH audit.

(16) Total fees due;

(17) Penalty, as follows:

a. Failure to file by the required date or to enclose fees due shall result in the assessment of a 10 per cent penalty to be added to the amount of fees due for that month;

b. The 10 per cent penalty shall be calculated from the total fees due in Line 25; and

c. If no fees are due, a penalty of $1.00 per day shall be assessed.

(18) Interest charged based upon the sum total dollars due on line 25 and penalty assessed on line 26;

(19) Total amount due; and

(20) If filing by paper, licensee's name, signature, title and date signed.

(e) By signing the form, a person shall certify to the following: "This application is signed under penalty of perjury of unsworn falsification pursuant to RSA 641:3."

(f) Form RT-51 shall be submitted and maintained together with all proper supporting documentation, including form RT 1, 1A, 2E and 3, "Schedule of Deliveries," for each type of product.

(g) Each separate schedule of deliveries shall include the following:

(1) Company name, license number, and FEIN;

(2) Proper schedule numbers as follows:

a. RT 1 Gallons received from locations within New Hampshire;

b. RT 1A Gallons from tax-paid purchases;

c. RT 2E Gallons received for export; and

d. RT 3 Gallons received from locations outside of New Hampshire, direct to customer;

(3) Product type and product code under the following categories:

a. Automotive/Aviation Gasoline as follows:

1. Gasoline, 065;

2. Aviation Gasoline, 125;

3. Ethanol - 100%, E00;

4. Ethanol blend - 10%, E10; and

5. Ethanol blend - 85%, E85;

b. Diesel Fuel as follows;

1. Kerosene undyed, 142;

2. Diesel Fuel undyed, 160;

3. Diesel Fuel dyed, 228;

4. Biodiesel blend 1%, B01;

5. Biodiesel blend 5%, B05;

6. Biodiesel blend 20%, B20;

7. Biodiesel blend 99%, B99;

8. Biodiesel blend 1% dyed, D01;

9. Biodiesel blend 5% dyed, D05;

10. Biodiesel blend 20% dyed, D20; and

11. Biodiesel blend 99% dyed, D99;

c. Jet Fuel as follows:

1. Jet Fuel, 130;

d. Heating Oil as follows:

1. Kerosene dyed, 072; and

2. Heating oil, 152;

e. Motor Oil as follows:

1. Residual Fuel Oil, 175;

f. Other as follows:

1. Other, 092; and

2. Asphalt, 188;

(4) Month and year of reporting period;

(5) List of deliveries, including:

a. Carrier name and federal employer identification number;

b. Supplier name and federal employer identification number;

c. Mode of transportation;

d. Points of origin and destination - city and state;

e. Purchaser name and federal employer identification number;

f. Date shipped;

g. Document number;

h. Whole gross gallons; and

i. Whole net gallons; and

(6) Page total.

(h) All required reports shall be filed, even in cases where no operations occurred within the state, during a given reporting period.

(i) The failure or inability to acquire forms or to file electronically, if required, shall not exempt licensees from their obligation to file the required reports within the time specified, as required in RSA 146-A:11-b, IV and these rules.

(j) A facsimile of the official forms provided by the bureau shall be accepted if the licensee is filing by paper and does not have access to the official forms.

(k) The failure of any person to procure a license, as required by RSA 146-A:11-b, II, and these rules, shall not relieve the person from liability for all fees incurred as a result of the receipt of products as described in RSA 146-A.

(l) Exports shall be reported on form RT 2E, but shall not be subject to the fee.

(m) Pursuant to RSA 294-E:7, I, a record or signature shall not be denied legal effect or enforceability solely because it is submitted in an electronic format.

N.H. Admin. Code § Saf-C 4204.01

#5674, INTERIM eff 7-22-93, Expired 11-19-93

New. #5807, eff 4-14-94; ss by #7220, INTERIM, eff 4-14-00, EXPIRED: 8-12-00

New. #7348, eff 8-22-00, EXPIRED: 8-22-08

New. #9375, eff 1-30-09; ss by #10025, eff 11-16-11

Amended by Volume XL Number 19, Filed May 7, 2020, Proposed by #13019, Effective 4/7/2020, Expires 4/7/2030.