1. (a) Pursuant to RSA 260:52-g, an eligible exempt credit and fuel card issuer shall complete and submit form RT 130, Road Toll Refund Application -- Exempt Credit Cards and Fuel Card Issuers", as revised 10/14, along with RT 130R, “Schedule of Exempt Sales from New Hampshire Retail Dealers” form, as revised 10/14, to the administration.

2. (b) For audit purposes, the exempt credit and fuel card issuer shall maintain records, to include, at a minimum, the following:

   1. (1) Purchase dates;
   2. (2) Purchase locations;
   3. (3) Types of fuel;
   4. (4) Name and federal employee identification number (FEIN) of exempt entity;
   5. (5) Gross gallons and the price per gallon; and
   6. (6) Proof of payment by exempt entity.
3. (c) Failure to maintain records as required shall result in a partial or full denial of a refund.
4. (d) A separate RT 130R shall be completed and filed for each type of motor fuel.
5. (e) An applicant submitting form RT 130, as revised 10/14, shall sign and date the application under the penalty of unsworn falsification pursuant to RSA 641:3.
6. (f) The preparer, if other than the applicant, shall print his or her name, title, telephone, and email address.

Source. #10753, INTERIM, eff 1-1-15, EXPIRED: 6-30-15 New. #10890, eff 7-16-15; ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading for Saf-C 300)