Section 260:65-b Fuel Tax Agreement Authorized.
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 enforce the terms of this agreement, which shall be exempt from the provisions of RSA 541-A and shall have the effect of law, and which shall provide for each of the member states to collect fuel taxes and perform audits on behalf of the other member states. Nothing in this section shall be construed to authorize the adoption of rules which alter any existing or establish any new taxes, fees, penalties, or interest charges; provided, however, that the rules may include taxes, fees, penalties, or interest charges which are otherwise provided for by the laws of this state.
Source. 1983, 281:1. 1990, 190:3. 1996, 292:37, eff. June 10, 1996.