Section Saf-C 303.07 - Form IFTA-101, IFTA Quarterly Fuel Use Tax Schedule(a) Form IFTA-101, "IFTA Quarterly Fuel Use Tax Schedule" shall be submitted along with form IFTA 100, "IFTA Quarterly Fuel Use Tax Return" as set forth in Saf-C 303.06, as appropriate.(b) An applicant shall submit the following on form IFTA-101, "IFTA Quarterly Fuel Use Tax Return", for each fuel type:(1) Licensee's name and account number;(3) End due date of the quarter period;(4) Total miles traveled in IFTA jurisdictions;(5) Total miles traveled in non-IFTA jurisdictions;(6) Total miles traveled by adding (4) and (5) above;(8) Average fleet miles per gallon by dividing (6) by (7) above;(9) Total miles traveled in each IFTA jurisdiction;(10) Total IFTA taxable miles for each IFTA jurisdiction;(11) Taxable gallons by dividing (10) by the average fleet miles per gallon in (8) above;(12) Tax-paid gallons of fuel purchased in each IFTA jurisdiction;(13) Net taxable gallons by subtracting (12) from (11) above;(14) Tax credit or tax due by multiplying the sum in (13) above with the jurisdiction's tax rate;(15) Interest due for each jurisdiction, if applicable; (16) Total due by adding (14) and (15) above; and (17) Total of (16) above for each fuel type and each jurisdiction. N.H. Admin. Code § Saf-C 303.07
Derived from Volume XLI Number 19, Filed May 13, 2021, Proposed by #13186, Effective 4/7/2021, Expires 4/7/2031.