Section 260:52-b - Refunds to Private School Bus OwnersI. Private school bus owners or school bus lines shall be entitled to a refund of any tolls paid by them when their vehicles are being used exclusively to transport pupils to and from public schools or public school activities by virtue of a contract with a municipality, municipal board, or school board authority to the extent that the amount of tolls paid on motor fuel was used in these activities. No private school bus owners or school bus lines shall be entitled to a refund for an amount less than $10, and no payment of any refund shall be made to any person other than the private school bus owners or school bus lines entitled to it. The entitlement to a refund shall not include a refund on any penalties or interest paid. The application for a refund filed by private school bus owners and school bus lines shall be accompanied by such documentary evidence as the commissioner may require.II. All applications for refunds shall be made under penalty of unsworn falsification pursuant to RSA 641:3, and shall be filed with the department no later than the deadline provided under RSA 260:47, III.1997, 56:3. 2008, 165:4, eff. July 1, 2008.