™Your Policy Risk Impact Agent
58 chapters · 797 sections in this title.
RSA 78-C:1 Definitions
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Wherever used in this chapter: I. "Barrel" shall mean a standard petroleum barrel containing 42 gallons. II. "Commissioner" means the commissioner of revenue administration. III. "Refined petroleum products" includes motor oil, kerosene, residual oil, fuel oil, gasoline, petroleu…
RSA 78-C:12 Form of Notice
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Any notice required by this chapter to be given by the commissioner to a taxpayer shall be by certified mail and in the case of hearings, shall be given at least 10 days before the date thereof.
RSA 78-C:2 Refined Petroleum Products Tax
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I. A tax is hereby imposed upon the refining of refined petroleum products at the uniform rate of 1/10 of one percent on the fair market value per barrel of such products at the refinery site, to be paid by the refiner thereof. II. The fair market value per barrel of such refined…
RSA 78-C:3 Returns and Declarations
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I. Every person engaged in the production of refined petroleum products during a taxable period shall, on or before the fifteenth day of the first month following the expiration of the taxable period, make a return to the commissioner under such regulations and in such form or ma…
