CHAPTER 165
HB 1641-FN – FINAL VERSION
2008 SESSION
09/04
HOUSE BILL 1641-FN
AN ACT relative to collections and refunds of road tolls.
SPONSORS: Rep. Campbell, Hills 24; Rep. Chandler, Carr 1; Rep. Foose, Merr 1; Sen. Clegg, Dist 14
COMMITTEE: Public Works and Highways
This bill makes certain changes to the laws regarding road toll collections and refunds. The bill also authorizes the commissioner of safety and the commissioner of revenue administration to enter a memorandum of understanding to facilitate the sharing of road toll information.
This bill was requested by the commission established by 2007, 264:11 (HB 25-FN-A) to study the transfer of road toll collections to the department of revenue administration.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
08-2871
09/04
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eight
AN ACT relative to collections and refunds of road tolls.
Be it Enacted by the Senate and House of Representatives in General Court convened:
165:1 Bond Required of Licensed Distributor. Amend RSA 260:37, I(a)(1) to read as follows:
(1) In an amount equal to approximately [twice] 3 times the monthly road toll liability of the distributor, but not less than $10,000, on a form to be approved by the commissioner;
165:2 Retention of Records by Retail Dealers. Amend RSA 260:43-a to read as follows:
260:43-a Retention of Records by Retail Dealers[, and Transporters].
I. Each retail dealer shall maintain and keep for a period of 3 years records of motor fuel and petroleum products, including purchases of product, opening and closing inventory readings, and pump meter readings.
II. Any retail dealer who fails to provide or maintain, or who denies access to, records required by this section shall be assessed a penalty of $500. Such penalty shall immediately accrue and shall bear interest as specified in RSA 260:40-a.
III. The commissioner is authorized to waive any civil penalty and interest when it is proved to the commissioner's satisfaction that the failure to maintain records within the time period specified in this section was not willful.
165:3 Refunds. Amend RSA 260:47, III(a)(1) to read as follows:
(a)(1)(A) Except as provided in subparagraph (2), all applications for refunds shall be made subject to prosecution for unsworn falsification pursuant to RSA 641:3 and shall be filed with the department [no later than the deadline for filing with the federal government for refund of the federal excise taxes on fuel. This]:
(i) Annually, no later than April 15 following the end of the calendar year, or
(ii) If, at the close of any quarter of the calendar year at least $750 is payable in aggregate under these provisions to such person with respect to fuel used during the calendar year, an application may be filed under this subparagraph no later than the close of the subsequent quarter.
(B) These filing [deadline] deadlines may be waived by the commissioner for just cause for agencies of political subdivisions within the state. The waiver shall not be granted to any such agency more often than once in 3 years.
165:4 Refunds to Private School Bus Owners. Amend RSA 260:52-b, II to read as follows:
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 [for filing with the federal government for refunds of the federal excise taxes on motor fuel] provided under RSA 260:47, III.
165:5 Refunds to Eligible Nonprofit Corporations. Amend RSA 260:52-e, II to read as follows:
II. All applications for refunds shall be made under penalty of unsworn falsification pursuant to RSA 641:3, and shall be filed with the road toll administration no later than the deadline [for filing with the federal government for refunds of the federal excise taxes on fuel] provided under RSA 260:47, III, and the records of such applicants shall be open to audit by the department at any time.
165:6 New Paragraph; Furnishing of Information. Amend RSA 260:56 by inserting after paragraph II the following new paragraph:
III. The commissioner shall, upon written request duly received from the commissioner of the department of revenue administration, forward any road toll information pertaining to persons that are subject to taxes administered by the department of revenue administration.
165:7 New Section; Memorandum of Understanding. Amend RSA 260 by inserting after section 56 the following new section:
260:56-a Memorandum of Understanding. Notwithstanding RSA 21-J:14, the commissioner and the commissioner of the department of revenue administration are authorized to enter into a memorandum of understanding to facilitate the sharing of road toll information relative to persons liable for motor fuel distributor tolls and oil pollution and control fees and to reduce the duplication of auditing effort as much as practicable.
165:8 Effective Date. This act shall take effect July 1, 2008.
Approved: June 6, 2008
Effective Date: July 1, 2008