N.H. Admin. Code § Saf-C 310.07

Current through Register No. 50, December 12, 2024
Section Saf-C 310.07 - Exempt Credit Card and Refunds
(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.
(b) For audit purposes, the exempt credit and fuel card issuer shall maintain records, to include, at a minimum, the following:
(1) Purchase dates;
(2) Purchase locations;
(3) Types of fuel;
(4) Name and federal employee identification number (FEIN) of exempt entity;
(5) Gross gallons and the price per gallon; and
(6) Proof of payment by exempt entity.
(c) Failure to maintain records as required shall result in a partial or full denial of a refund.
(d) A separate RT 130R shall be completed and filed for each type of motor fuel.
(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.
(f) The preparer, if other than the applicant, shall print his or her name, title, telephone, and email address.

N.H. Admin. Code § Saf-C 310.07

Derived from Volume XXXV Number 32, Filed August 13, 2015, Proposed by #10890, Effective 7/16/2015, Expires 7/16/2025.
Amended by Volume XLI Number 19, Filed May 13, 2021, Proposed by #13186, Effective 4/7/2021, Expires 4/7/2031.