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. The road toll shall be collected by the distributor from the purchaser and remitted to the state in the manner hereinafter set forth. 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; orV.Sales from distributors to any city, town, county, school district, or village district.Amended by 2016, 189:1, eff. 1/1/2017.Amended by 2014, 17:2, eff. on the date the state treasurer certifies to the governor, the senate president, the speaker of the house of representatives, the commissioner of the department of safety, the director of the office of legislative services, and the secretary of state that the bonds authorized in RSA 6:13-d are paid in full, or 20 years after the initial issuance of such bonds, whichever is earlier.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.