Current through Register No. 40, October 3, 2024
(a) Licensees shall
complete and submit all monthly reports required by RSA 146-A:11-bV, II-I and
these rules with the bureau by the prescribed filing date.
(b) All reports shall be submitted on form
RT-51, "Oil Discharge and Pollution Control Report" as follows:
(1) Licensees with 100 or more total
transactions during a reporting period shall submit reports electronically,
with any and all fees due paid by means of ACH debit transfer;
(2) Licensees with less than 100 total
transactions during a reporting period may submit paper returns, accompanied by
a check made payable to the "State of NH - Road Toll" for the total amount of
fees due, as shown on the return; and
(3) Once a licensee files 100 or more
transactions during any one reporting period, he or she shall file all future
reports electronically, regardless of the number of transactions.
(c) Licensees required to submit
reports electronically pursuant to (b)(1) above shall:
(1) Submit reports via the web-based
automated fuel toll system; or
(2)
Submit reports via electronic data interface, with the licensee bearing the
cost to provide and maintain the equipment, software, security and other
related expenses.
(d)
Each licensee shall furnish the following, on a monthly basis, on form RT-51:
(1) Licensee's name, business address, FEIN,
and telephone number;
(2) Month and
year of the reporting period;
(3)
License number;
(4) Receipts, in
whole gallons, from locations outside of New Hampshire for each of the
following:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(5) Receipts, in whole gallons, from
locations within New Hampshire for each of the following:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(6) Total receipts of whole gallons for each
of the following:
a. Automotive
gasoline;
b. Aviation
gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(7) Number of whole gallons received for
export for each of the following:
a.
Automotive gasoline;
b. Aviation
gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(8) Number of whole gallons from tax-paid
purchases for each of the following:
a.
Automotive gasoline;
b. Aviation
gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(9) Total non-taxable gallons for each of the
following:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(10) Total applicable oil pollution, oil
discharge, fuel oil discharge, and automotive/motor oil taxable gallons for
each of the following:
a. Automotive
gasoline;
b. Aviation
gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(11) Applicable oil pollution, oil discharge,
fuel oil discharge, and automotive/motor oil fee computation for each of the
following:
a. Automotive gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(12) Total applicable oil pollution, oil
discharge, fuel oil discharge, and automotive/motor oil net adjustments for
each of the following:
a. Automotive
gasoline;
b. Aviation gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(13) Total applicable oil pollution, oil
discharge, fuel oil discharge, and automotive/motor oil taxable gallons for
each of the following:
a. Automotive
gasoline;
b. Aviation
gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(14) Net applicable oil pollution, oil
discharge, fuel oil discharge, and automotive/motor oil taxable gallons for
each of the following:
a. Automotive
gasoline;
b. Aviation
gasoline;
c. Diesel fuel;
d. Jet fuel;
e. Heating oil;
f. Motor oil; and
g. Other type of oil;
(15) For lines 8, 12, 16, and 20, the total
net adjustments applicable to the specific fund, which may be an addition or
deduction, and a detailed explanation attached to the report. These adjustments
shall be for product transfers, corrections, or exemption to product and shall
not be used to show the results of a NH audit.
(16) Total fees due;
(17) Penalty, as follows:
a. Failure to file by the required date or to
enclose fees due shall result in the assessment of a 10 per cent penalty to be
added to the amount of fees due for that month;
b. The 10 per cent penalty shall be
calculated from the total fees due in Line 25; and
c. If no fees are due, a penalty of $1.00 per
day shall be assessed.
(18) Interest charged based upon the sum
total dollars due on line 25 and penalty assessed on line 26;
(19) Total amount due; and
(20) If filing by paper, licensee's name,
signature, title and date signed.
(e) By signing the form, a person shall
certify to the following: "This application is signed under penalty of perjury
of unsworn falsification pursuant to
RSA
641:3."
(f) Form RT-51 shall be submitted and
maintained together with all proper supporting documentation, including form RT
1, 1A, 2E and 3, "Schedule of Deliveries," for each type of product.
(g) Each separate schedule of deliveries
shall include the following:
(1) Company name,
license number, and FEIN;
(2)
Proper schedule numbers as follows:
a. RT 1
Gallons received from locations within New Hampshire;
b. RT 1A Gallons from tax-paid
purchases;
c. RT 2E Gallons
received for export; and
d. RT 3
Gallons received from locations outside of New Hampshire, direct to customer;
(3) Product type and
product code under the following categories:
a. Automotive/Aviation Gasoline as follows:
1. Gasoline, 065;
2. Aviation Gasoline, 125;
3. Ethanol - 100%, E00;
4. Ethanol blend - 10%, E10; and
5. Ethanol blend - 85%, E85;
b. Diesel Fuel as follows;
1. Kerosene undyed, 142;
2. Diesel Fuel undyed, 160;
3. Diesel Fuel dyed, 228;
4. Biodiesel blend 1%, B01;
5. Biodiesel blend 5%, B05;
6. Biodiesel blend 20%, B20;
7. Biodiesel blend 99%, B99;
8. Biodiesel blend 1% dyed, D01;
9. Biodiesel blend 5% dyed, D05;
10. Biodiesel blend 20% dyed, D20;
and
11. Biodiesel blend 99% dyed,
D99;
c. Jet Fuel as
follows:
1. Jet Fuel, 130;
d. Heating Oil as follows:
1. Kerosene dyed, 072; and
2. Heating oil, 152;
e. Motor Oil as follows:
1. Residual Fuel Oil, 175;
f. Other as follows:
1. Other, 092; and
2. Asphalt, 188;
(4) Month and year of reporting
period;
(5) List of deliveries,
including:
a. Carrier name and federal
employer identification number;
b.
Supplier name and federal employer identification number;
c. Mode of transportation;
d. Points of origin and destination - city
and state;
e. Purchaser name and
federal employer identification number;
f. Date shipped;
g. Document number;
h. Whole gross gallons; and
i. Whole net gallons; and
(6) Page total.
(h) All required reports shall be
filed, even in cases where no operations occurred within the state, during a
given reporting period.
(i) The
failure or inability to acquire forms or to file electronically, if required,
shall not exempt licensees from their obligation to file the required reports
within the time specified, as required in
RSA
146-A:11-b, IV and these
rules.
(j) A facsimile of the
official forms provided by the bureau shall be accepted if the licensee is
filing by paper and does not have access to the official forms.
(k) The failure of any person to procure a
license, as required by
RSA
146-A:11-b, II, and these
rules, shall not relieve the person from liability for all fees incurred as a
result of the receipt of products as described in RSA 146-A.
(l) Exports shall be reported on form RT 2E,
but shall not be subject to the fee.
(m) Pursuant to
RSA
294-E:7, I, a record or
signature shall not be denied legal effect or enforceability solely because it
is submitted in an electronic format.
#5674, INTERIM eff 7-22-93, Expired 11-19-93
New. #5807, eff 4-14-94; ss by
#7220, INTERIM, eff 4-14-00, EXPIRED: 8-12-00
New. #7348, eff 8-22-00,
EXPIRED: 8-22-08
New. #9375, eff 1-30-09; ss by
#10025, eff 11-16-11
