Section 260:32 Levy of Tolls and Exemptions.
There is hereby imposed a road toll of $.18 per gallon upon the sale of each gallon of motor fuel sold by distributors thereof. The road toll shall be collected by the distributor from the purchaser and remitted to the state in the manner hereinafter set forth. Provided, that the road toll shall not apply to:
I. Sales to the United States, its agencies or instrumentalities; and diplomatic or consular personnel certified by the United States Department of State.
II. Sales between duly licensed distributors;
III. Sale of motor fuel exported from the state;
IV. Bulk sales from distributors to the state of New Hampshire or its agencies; or
V. Sales from distributors to any city, town, county, school district, or village district.
VI. [Repealed.]
Source. 1943, 65:1. 1951, 83:2. RSA 265:4. 1966, 1:1. 1971, 504:1. 1979, 358:8, II. 1981, 146:1; 321:2, 18. 1987, 179:2. 1988, 64:10. 1990, 10:2; 62:21. 1991, 249:3. 1996, 292:10. 2001, 73:8, eff. July 1, 2001. 2004, 194:2, eff. July 1, 2004.