New Hampshire Code of Administrative Rules
Odb - Oil Fund Disbursement Board
Chapter Odb 200 - OIL FUND DISBURSEMENT BOARD PROCEDURES
Part Odb 209 - WAIVER OF IMPORT FEE PENALTIES AND INTEREST
Section Odb 209.02 - Waiver of Import Fee Penalties And Interest

(a) Penalties not assessed in error shall be waived by the board no more than once in a 12-month reporting period, if the distributor filed timely reports for the prior 11 months, or if the total penalty is $10 or less. Related interest shall not be waived.

(b) Penalties and related interest assessed in error shall be waived by the board.

(c) Notice to the person that penalties were waived under (a), above, or penalties and interest were waived under (b), above, shall be in the form of a refund issued by the department of safety if the person had already paid the penalty/interest assessment, or a credit if the distributor had not yet paid. The person shall pay any interest still due under (a), above, in accordance with the department of safety invoice.

(d) The board shall approve a written request for waiver of penalties not waived under (a) and (b), above, upon finding the circumstances were beyond the knowledge or control of the person, including but not limited to, a fire or natural disaster. Related interest shall not be waived. The board shall, through the department of environmental services, provide written notice of its decision to the person within 30 business days, with a copy to the department of safety.

(e) If a written request for waiver under (d), above, is approved, the board notice copy shall be authorization for the department of safety to issue a penalty refund if the person had already paid the penalty assessment or a penalty credit if the person had not yet paid. The person shall pay any interest still due in accordance with the department of safety invoice. If a waiver is denied, the person shall pay any penalty and interest still due.