N.H. Admin. Code § Saf-C 303.06

Current through Register No. 45, November 7, 2024

Section Saf-C 303.06 - Form IFTA-100, IFTA Quarterly Fuel Use Tax Return

(a) Anyone holding a license under IFTA shall complete and submit, on a quarterly basis, form IFTA-100, TA Quarterly Fuel Use Tax Return" and form IFTA-101, "TA Quarterly Fuel Use Tax Schedule" as set forth in Saf-C 303.07.

(b) An applicant shall submit the following on form IFTA-100, "Quarterly Fuel Use Tax Return":

(1) Licensee's account number and IFTA license number;

(2) Indication as to whether the licensee:

a. Did not operate in any jurisdiction;

b. Cancelled license;

c. Is amending a return; or

d. Submitting an address change;

(3) Amount of payment due;

(4) Diesel fee due, as calculated on form IFTA 101;

(5) Gasoline fee due, as calculated on form IFTA 101;

(6) Ethanol fee due, as calculated on form IFTA 101;

(7) LPG/ propane fee due, as calculated on form IFTA 101;

(8) Other fuel type fees due, as calculated on form IFTA 101;

(9) Total due/refund(s) from each fuel summary;

(10) Late filing penalty;

(11) Total of (9) and (10);

(11) Credit/balance from prior quarter;

(12) Total due the state or refund due the licensee, as appropriate by subtracting (11) from (10) above;

(13) Whether a refund is requested;

(14) The preparer's:

a. Title;

b. Employer identification number;

c. Address and telephone number;

d. Signature and date thereof;

(15) Taxpayer's telephone number; and

(16) Signature of authorized individual to act on behalf of taxpayer, and date thereof.

(b) By signing the form IFTA-100, "IFTA Quarterly Fuel Use Tax Return", the signatory is certifying that the business is duly licensed and the return, including any schedules, is true, correct and complete to the best of his or her knowledge.

N.H. Admin. Code § Saf-C 303.06

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