Section 260:52-e Refunds to Eligible Nonprofit Corporations.
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 contract with the department of transportation. No eligible nonprofit corporation shall be entitled to a refund for an amount less than $10, and no payment of any refund shall be made to any person other than the eligible nonprofit corporation. The entitlement to a refund shall not include a refund on any penalties or interest paid. The application for a refund filed by an eligible nonprofit corporation shall be accompanied by such documentary evidence as the commissioner may require.
II. All applications for refunds shall be made under penalty of unsworn falsification pursuant to RSA 641:3, and shall be filed with the road toll administration no later than the deadline provided under RSA 260:47, III, and the records of such applicants shall be open to audit by the department at any time.
Source. 2005, 203:5, eff. July 1, 2005. 2008, 165:5, eff. July 1, 2008.