New Hampshire Code of Administrative Rules
Saf - Department of Safety
Subtitle Saf-C - Commissioner, Department of Safety
Chapter Saf-C 4300 - OIL DISCHARGE AND DISPOSAL FUND LICENSING AND FEES RULES
Part Saf-C 4303 - LICENSE REQUIREMENTS
Section Saf-C 4303.05 - Closing of Accounts

(a) A licensee subject to the provisions of the oil discharge and pollution control license shall be considered to have ceased to do business within this state upon notifying the bureau, in writing, within 15 days of cessation of business.

(b) All fees and penalties imposed pursuant to RSA 146-A:11-b, IV, and interest imposed pursuant to RSA 146-A:11-b, IV and Saf-C 304.05(h), that have accumulated prior to the end of any reporting period, shall become due and payable concurrently with the cessation of business.

(c) Upon cessation of doing business within the state, the licensee shall report and pay in full all fees, interest and penalties not waived, and surrender any oil discharge and pollution control license issued by the bureau.

(d) The licensee shall be subject to all of the provisions of RSA 146-A:11-b, RSA 146-D and these rules until all the requirements of this section have been met.

(e) When a licensee closes his/her account with the bureau, upon filing the final tax return, any existing credit due shall be refunded.