Section Saf-C 304.04 - Cancellation of Accounts(a) Unless otherwise provided in these rules, a person subject to the provisions of the road toll law shall be considered to have ceased to do business within this state upon notifying the administration, in writing, within 15 days of cessation of business.(b) All tolls, penalties and interest imposed by the road toll law and these rules that have accumulated prior to the end of any reporting period, shall become due and payable concurrently with the cessation of business.(c) Upon cessation of business, the person shall report and pay in full all tolls, interest and penalties and surrender any license issued by the administration.(d) The person shall continue to be subject to all requirements of the road toll law and these rules until notice of cessation of business, as required in (a) above, is received by the administration.(e) The administration shall cancel the licensee's account within 60 days of the expiration of the license, provided that the licensee has met all reporting requirements and has paid all tolls, interest and penalties in accordance with the road toll law and these rules.(f) When a person cancels his/her account with the administration pursuant to (a) above, upon filing the final tax return, any existing credit due shall be refunded.(g) The administration shall cancel any distributor account that has been inactive for a period of 6 months.(h) The administration shall cancel any IFTA account that has been inactive for a period of 3 consecutive quarters, in accordance with the provisions set forth in Saf-C 303.01.N.H. Admin. Code § Saf-C 304.04
(See Revision Notes #1 and #2 at chapter heading for Saf-C 300) #10032, eff 11-22-11
Amended by Volume XLI Number 19, Filed May 13, 2021, Proposed by #13186, Effective 4/7/2021, Expires 4/7/2031.