N.H. Rev. Stat. § 260:52

Current through Chapter 381 of the 2024 Legislative Session

Section 260:52 - Road Toll on Users of Special Fuel

I. All users of special fuel who travel exclusively (intrastate) on the ways of the state of New Hampshire shall use only special fuel on which the supplier has prepaid the New Hampshire road toll fees. Vehicles powered by special fuels having a gross registered weight in excess of 26,000 pounds or having 3 or more axles regardless of weight, or when the weight of such vehicle or combination of vehicles exceeds 26,000 pounds, that travel on the ways of New Hampshire that also travel in any other state, province, or other IFTA jurisdiction shall meet the licensing and reporting requirements of the International Fuel Tax Agreement (IFTA).

II. [Repealed.]

III. The provisions of RSA 260:52 shall not apply to or affect:

(a) Vehicles owned by the United States government for the use of the armed forces only, the state, a city, town, county, village, or school district.

(b) [Repealed.]

(c) Special mobile equipment as defined in RSA 259:105.

(d) Recreation vehicles as defined in RSA 259:84-a.

IV, IV-a. [Repealed.]

V. Every user of special fuel who is required to obtain an International Fuel Tax Agreement (IFTA) license under RSA 260:52, I shall make application for each vehicle on such forms as the commissioner may prescribe. Licenses shall expire on December 31 of each year, and shall be issued at a fee of $10 per vehicle.

VI. The department may grant a temporary authorization to drive a vehicle propelled by special fuel when, in the commissioner's judgment, it would be feasible. The fee for an authorization shall be based on the approximate toll that would be due but shall be not less than $5 for each authorization. The commissioner may adopt rules, pursuant to RSA 260:5, as the commissioner may deem necessary to carry out the provisions of this paragraph.

VII. [Repealed.]

VIII. Any user who has been issued a license in the form of a decal by the department or the user's base state, who fails to display the decal as the commissioner may prescribe shall be guilty of a violation.

IX. A user, or any agent or employee of a user, who consumes special fuel in a motor vehicle over the ways of this state when the user is not the holder of a required valid license or has not been granted temporary authorization shall be guilty of a violation. Upon conviction for a first offense, the user, agent, or employee shall, notwithstanding the provisions of title LXII, be fined not more than $500. Upon conviction based upon a complaint which alleges that such person was driving after license suspension or revocation, or based upon a complaint which alleges that such person has had one or more prior convictions within the 12-month period preceding the date of the second or subsequent offense, if said conviction or convictions are proven, such user, agent, or employee shall, notwithstanding the provisions of title LXII, be fined not less than $250 nor more than $1,000.

X. Notwithstanding the provisions of RSA 594:10 and RSA 594:14, a summons may be served on the owner or lessee of any vehicle driven in violation of this subdivision by delivering the summons in hand to any person driving the vehicle, and the driving of the vehicle with the express or implied consent of the owner or user shall be deemed equivalent to an appointment by such owner or user of the driver to be the true and lawful agent upon whom may be served the summons in any action against the owner or user arising out of a violation of this subdivision.

XI, XI-b. [Repealed.]

XI-c. No road toll shall be charged for a mixed use school bus operated under contract with a school board authority. However, mixed use school bus operators must, on or before the last day of April, July, October, and January of every year, file with the department on forms prescribed by the director, a report showing the total gallonage of special fuels used within the state for operations excluding mixed use school bus operations.

XII, XIII-a. [Repealed.]

XVII. [Repealed.]

XIV. In all other respects the collection and payment of the road toll imposed in this section shall be governed by the applicable general provisions of this subdivision.

XV. [Repealed.]

XVI. Any carrier granted a certificate of public convenience and necessity or public interest permit by the public utilities commission which is entitled to refunds on motor fuels tolls pursuant to the provisions of RSA 260:49 is hereby exempted from the tolls imposed under this section to the same extent and in accordance with the same formula provided for motor fuel refunds under RSA 260:47.

XVII. [Repealed.]

XVIII. [Repealed.]

RSA 260:52

Amended by 2017 , 177: §§1, 2, 3 eff. 8/27/2017.

1923, 75:5. PL 104 :7. 1935, 73:8. 1941, 204:3. RL 120:10. 1943, 65:1. 1947, 138:5, 6. 1949, 32:1. RSA 265:22 . 1959, 103:1; 266:1. 1963, 300:2. 1965, 355:2. 1967, 426:4. 1973, 530:39. 1977, 376:1; 558:2; 563:83. 1978, 14:3. 1979, 311:1; 358:8, VI-X; 496:3. 1981, 146:1; 321:10-14, 24, 27-30; 534:2, 7; 568:33. 1983, 269:1-3. 1985, 236:1-6; 383:1. 1986, 17:1; 52:1; 152:1. 1987, 179:6, 7, 9, IV-VII. 1988, 64:9, 15, 18-20. 1990, 10:3; 62:11-16. 1992, 282:10. 1994, 22:1, 2. 1996, 19:6; 292:26-31, 41, IV-VII. 2001, 121 : 5 . 2004, 194 : 8 , eff. July 1, 2004. 2017, 177 : 1 , 2, 3, II, eff. Aug. 27, 2017.