Section 260:42 Motor Fuel and Petroleum Products Transporter.
I. Every person not registered as a distributor who transports motor fuel or products subject to the fees stipulated in RSA 146-A, to a point or points outside the state from a point or points within the state, to a point or points within the state from a point or points outside the state, or to a point or points within the state from a point or points within the state, every common carrier or contract carrier who transports motor fuel or petroleum products, and every licensed distributor who transports motor fuel or petroleum products exclusive of the carrier's own product shall be licensed with the commissioner as a motor fuel and petroleum products transporter.
II. A transporter's license may be obtained by filing an application with the commissioner, on such form as the commissioner may prescribe. Falsification of the application shall be subject to prosecution for unsworn falsification.
III. The commissioner, after giving notice and opportunity for a hearing, may refuse to issue a transporter's license to any person who previously had a transporter's license suspended or revoked for cause or whose application the commissioner believes was not filed in good faith.
IV. The commissioner shall issue a license certificate when the application has been accepted and approved, and all other conditions and requirements of this subdivision have been fully complied with. The license shall be valid only for the transporter in whose name it is issued. The license shall not be assignable and shall remain in full force and effect on a fiscal year basis from July 1 through June 30 unless cancelled, suspended, or revoked. The license shall be renewable upon completion of an application renewal form, provided that the transporter is in good standing with the division.
V. The transporter shall report to the commissioner on forms prescribed by the commissioner, not later than the twentieth of the succeeding calendar month, subject to prosecution for unsworn falsification, all deliveries of motor fuel and petroleum products made to or from points within the state during the previous calendar month. Such reports shall contain sufficient information to identify the quantities delivered, the consignor, the consignee and such additional information as the commissioner may require. A report shall be filed for any month in which no activity occurs. Information required pursuant to this paragraph which has been deemed confidential or as to which a request for confidential treatment is pending shall not be shown to or reviewed by any person other than the employees of the department who have a legitimate need to know the information for the purposes of enforcement of this subdivision, or fuel tax officials of another state as required by RSA 260:56, I, in which case the officials shall be required by the commissioner to agree to a similar limitation on disclosure before such information is furnished.
VI. (a) Any person who fails, neglects, or refuses to file the monthly report required by this section shall be assessed a penalty of $500. Such penalty shall immediately accrue and shall bear interest as specified in RSA 260:40-a.
(b) Any person who fails to report a delivery of petroleum fuel or petroleum products within the time period specified in this section shall be assessed a penalty of $500 or $50 per unreported delivery, whichever is greater. Such penalty shall immediately accrue and shall bear interest as specified in RSA 260:40-a.
VII. The commissioner is authorized to waive any civil penalty and interest when it is proved to the commissioner's satisfaction that the failure to file a monthly report on time or to report all deliveries of petroleum fuel or petroleum products within the time period specified in this section was not wilful.
VIII. The commissioner may require transporters to report products other than motor fuel and products subject to the fees in RSA 146-A. In such instance, the commissioner shall notify existing transporters no less than 30 days in advance of imposing such requirement.
Source. 1943, 65:1. 1947, 138:3. RSA 265:14. 1981, 146:1; 321:5, 21. 1988, 64:8, 14. 1990, 62:6-8. 1996, 292:20. 2001, 73:4, eff. July 1, 2001. 2004, 194:4, 5, 13, eff. July 1, 2004. 2009, 144:213, 214, eff. July 1, 2009.