- (a) Pursuant to RSA 260:48, a retail dealer requesting a refund shall complete and submit form RT 115, "Road Toll Refund Application --- Retail Dealer", as revised 08/14, along with a completed RT 115R, “Schedule of Sales to New Hampshire Retail Dealers” form, as revised 07/05, to the administration.
- (b) Pursuant to RSA 260:48, a retail dealer shall be a separate legal entity from a licensed distributor, as defined in RSA 259:21.
- (c) For the purposes of this section, a trade name or a d/b/a shall not constitute a separate legal entity.
(d) A retail dealer refund shall be disallowed for any of the following:
- (1) The application was not submitted within 90 days after June 30 or December 31, respectively;
- (2) The application was not submitted for the 6 month period ending June 30 or December 31, respectively;
- (3) A violation of RSA 260:48 has occurred; or
- (4) The amount of the refund requested is less than $10.00.
- (e) Pursuant to RSA 260:48, III, purchases for the reporting period shall be certified only by a licensed New Hampshire distributor. The licensed distributor’s signature on form RT 115 shall be under penalty of unsworn falsification pursuant to RSA 641:3. By signing form RT 115, as revised 08/14, the licensed distributor is stating that the recorded quantity of motor fuel gallonage was sold to the named retail dealer for the period indicated.
- (f) A retail dealer requesting a refund shall submit to the administration, every 6 months, proof that it is owned by a separate legal entity from the supplying distributor, and that it is in good standing with the secretary of state.
Source. (See Revision Notes #1 and #2 at Chapter Heading for Saf-C 300) #10032, eff 11-22-11; amd by #10753, INTERIM, eff 1-1-15, para (a) EXPIRED: 6-30-15; amd by #10890, eff 7-16-15; ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading for Saf-C 300)