N.H. Rev. Stat. § 260:32

Current through Chapter 381 of the 2024 Legislative Session

Section 260:32 - [See Note] Levy of Tolls and Exemptions

There is hereby imposed a road toll of $.18 per gallon upon the sale of each gallon of motor fuel sold by distributors thereof, as adjusted according to RSA 260:32-a. The road toll shall be collected by the distributor from the purchaser and remitted to the state in the manner hereinafter set forth. All revenues collected from adjustments under RSA 260:32-a for rates that exceed $.18 per gallon shall be nonlapsing and continually appropriated to, and expended exclusively by, the department of transportation in accordance with RSA 260:32-b. Provided, that the road toll shall not apply to:

I.Sales to the United States government for use of the armed forces only.

II.Sales between duly licensed distributors;

III.Sale of motor fuel exported from the state;

IV.Bulk sales from distributors to the state of New Hampshire or its agencies; or

V.Sales from distributors to any city, town, county, school district, or village district.

VI.[Repealed.]

RSA 260:32

Amended by 2016, 189:1, eff. 1/1/2017.

Amended by 2014, 17:1, eff. 7/1/2014.

1943, 65:1. 1951, 83:2. RSA 265:4. 1966, 1:1. 1971, 504:1. 1979, 358:8, II. 1981, 146:1; 321:2, 18. 1987, 179:2. 1988, 64:10. 1990, 10:2; 62:21. 1991, 249:3. 1996, 292:10. 2001, 73:8, eff. July 1, 2001. 2004, 194:2, eff. July 1, 2004.

This section is set out more than once due to postponed, multiple, or conflicting amendments.