Title XXI, Motor Vehicles

I. If the commissioner decides that any road tolls or interest or penalties have been erroneously or illegally collected from any distributor, the distributor shall be entitled to a refund thereof, or the amount may be deducted from any subsequent return. II. No refunds or deduct…

The commissioner shall have the authority to abate, in whole or in part, any road tolls, penalties, or interest assessed under this subdivision which, in his or her judgment, are uncollectible or for which the administrative and collection costs involved would not warrant collect…

Any person may appeal the decision of the commissioner relative to the imposition of road tolls, interest, and penalties to the superior court within 30 days from the date the decision is rendered. The superior court's review shall be limited to determination whether the evidence…

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 …

I. Private school bus owners or school bus lines shall be entitled to a refund of any tolls paid by them when their vehicles are being used exclusively to transport pupils to and from public schools or public school activities by virtue of a contract with a municipality, municipa…

I. A notice stating "dyed special fuel, nontaxable use only, penalty for taxable use" shall be: (a) Provided by the distributor to any person who receives dyed special fuel at a terminal rack of the distributor. (b) Provided by the seller of dyed special fuel to the buyer, if the…

I. A person shall not operate a motor vehicle on the ways of this state if the fuel supply tanks of the vehicle contain dyed special fuel. II. A person shall not sell or deliver any dyed special fuel knowing or having reason to know that the fuel will be consumed in a highway use…

I. Eligible nonprofit corporations whose vehicles are registered in accordance with RSA 261:92 shall be entitled to a refund of any tolls paid by them to the extent that their vehicles are being used exclusively for the transportation of elderly or disabled persons by virtue of a…

I. A person shall not sell or deliver biodiesel or biodiesel blend in this state that does not meet the ASTM standard as defined in RSA 259:6-a. II. A person who violates paragraph I of this section commits a violation and shall, upon conviction, be sentenced to pay a fine of not…

I. If the sale of motor fuel upon which the road toll has been paid is made to an exempt governmental entity, as defined by RSA 260:32, and occurs at a fixed retail pump available to the general public, and the price of the motor fuel including the road toll is charged to a credi…

If a special fuel user at any time files a false quarterly report of the data or information required by this subdivision or willfully fails, neglects, or refuses to file the quarterly or annual report or to pay the full amount of the road toll as required by this subdivision, th…

I. (a) The term "person," as used in this section, shall include, but not be limited to, a natural person, a corporation, a limited liability company, a partnership, a professional association, an officer or employee of a corporation, a member, officer, or employee of a partnersh…

I. The department shall, upon request duly received from the officials to whom are entrusted the enforcement of the motor fuel tax laws of any other state, forward to such officials any information which the department may have in its possession relative to the sale, transportati…

Notwithstanding RSA 21-J:14, the commissioner and the commissioner of the department of revenue administration are authorized to enter into a memorandum of understanding to facilitate the sharing of road toll information relative to persons liable for motor fuel distributor tolls…

The commissioner shall adopt pursuant to RSA 260:5 and publish all rules necessary for the enforcement of this subdivision.

All revenue from the motor vehicle road toll law, after paying the expense of collection, is to be disposed of in like manner as the revenue from the registration fees of motor vehicles, except as provided in the following sections.

A person aggrieved by an act or omission to act of the department under this chapter is entitled, upon request, to rehearing and appeal in accordance with RSA 541.

Notwithstanding all other laws and rules to the contrary, annually, on or before June 1, the road toll administrator shall compare the number of gallons on which refunds have been made for the preceding calendar year for motor fuel used in the propulsion of boats on inland public…

I. Annually, on or before June 30, the comptroller shall transfer, from road tolls collected, an amount equal to the number of licensed OHRVs and snowmobiles for the previous year times the average number of gallons consumed per year per OHRV and snowmobile times the gasoline roa…

I. Where any road toll or other fees or charges imposed under this subdivision or any fees or charges imposed under the fuel tax agreement authorized by RSA 260:65-b or any fees or charges imposed under the international registration plan authorized in RSA 260:73 are not paid and…

The road toll administrator shall issue and record a certificate of release of the lien if: I. The commissioner finds that the liability for the amount assessed together with interest and costs, has been satisfied; or II. There is furnished to the department a bond with surety ap…

The lien provided for by RSA 260:63 may be foreclosed in the case of real estate in accordance with the provisions of law relating to foreclosure of mortgages on real estate, and in the case of personal property, agreeably with the provisions of RSA 382-A, Article 9.

The commissioner of administrative services, upon recommendation of the commissioner, may write off uncollectible accounts receivable of the road toll administration as bad debts and shall report to the state treasurer annually by September 1 all accounts which have been placed i…

The commissioner is hereby authorized, pursuant to RSA 21-P:14, VI, to execute all documents and perform all other acts necessary to enter into and carry out the provisions of a multi-jurisdictional fuel tax agreement. The commissioner may adopt such rules as are necessary to enf…

I. Entry into the compact shall be made by a resolution of ratification executed by the commissioner and submitted to the repository for balloting by member jurisdictions, and shall become effective no sooner than 2 complete calendar quarters after approval of the application unl…

Any person who wishes to dispute fees or charges against him or her by the state under this subdivision shall be entitled to a hearing before the commissioner or his or her designee in accordance with the hearing process established by RSA 260:44, II, which shall be liberally con…

Any person who himself or by his servants or agents drives a vehicle upon the ways of the state shall thereby be deemed to have appointed the director, or his successor in office, his true and lawful attorney upon whom may be served all lawful process in any action or proceeding …

Service of such process shall be made by leaving a copy thereof with a fee of $2 in the hands of the director or in his office, and such service shall be sufficient, provided that notice thereof and a copy of the process are forthwith sent by registered mail by the plaintiff or h…

The director shall keep a record of all such processes, which shall show the day and hour of service.

The court in which the action is pending may order such continuances as may be necessary to afford the defendant reasonable opportunity to defend the action. The fee of $2 paid to the director by the plaintiff at the time of the service shall be taxed in his costs if he prevails …

I. Notwithstanding the provisions of RSA 594:10 and RSA 594:14, a summons may be served on the owner or lessee of any truck, tractor, or semi-trailer operated in violation of the size, weight, equipment, or commercial vehicle rules in this title by delivering said summons in hand…

The provisions of this title, unless otherwise provided, shall be construed to include vehicle driving on ways provided and maintained by public institutions, to which state funds are appropriated, for public use.

All provisions of laws and city or town ordinances relating to vehicles shall be in force on any way, or any street, road or public passageway for vehicles established by the United States of America, located on land in this state owned in the name of the United States of America…

The commissioner is hereby authorized to execute all documents and perform all other acts necessary to enter into and carry out the provisions of a multi-jurisdictional commercial vehicle registration proration agreement, to be known as the international registration plan (IRP). …

Any person who wishes to dispute fees or charges against him or her by the state under this subdivision shall be entitled to a hearing before the commissioner or his or her designee in accordance with the hearing process established by RSA 260:44, II, which shall be liberally con…

The director shall have a seal for use in preparing certified copies of papers and records pertaining to his office, the form of which shall be approved by the governor and council.

The director shall have the authority to use an engraved or printed facsimile of his signature for the purpose of affixing the same to any official document for which his signature is required, in accordance with the provisions of RSA 93-A.