Section Saf-C 519.05 - Exemptions(a) A heavy truck use tax shall not be imposed on the following vehicles:(1) Motor vehicles reasonably expected to be used for 5,000 or fewer miles on public highways during the taxable period; and(2) Agricultural vehicles reasonably expected to be used for 7,500 or fewer miles on public highways during the taxable period.(b) The department shall issue a registration permit without proof of payment of the heavy truck use tax if the registrant presents a bill of sale, or other document indicating that the vehicle was purchased by the person no more than 60 days prior to the date on which the application for the registration permit is received and the registrant has complied with all other applicable statutes and rules.(c) Proof of payment of the heavy truck use tax shall not be required for a vehicle being operated under any special temporary permit, which, for example, allows a vehicle to operate at more than the maximum statutory weight limit, allows a vehicle to operate while registered in another state, or allows a vehicle to operate at more than the vehicle's registered weight.(d) Proof of payment of the heavy truck use tax shall not be required as a prerequisite to renewal of a vehicle registration if the renewal date falls within the same taxable period, July 1-June 30, as the date of the original registration.N.H. Admin. Code § Saf-C 519.05
#7972, eff 10-17-03 (See Revision Note at chapter heading for Saf-C 500); ss by #9995, INTERIM, eff 9-17-11, EXPIRED: 3-15-12
New. #10135, eff 5-23-12
Amended by Number 6, Filed February 9, 2023, Proposed by #13521, Effective 1/13/2023, Expires 1/13/2033 (formerly Saf-C 520.05).