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 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 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) 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;
(12) 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;
(13) 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;
(14) 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;
(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;
c. If no fees are due, a penalty of $1.00 per
day shall be assessed; and
(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
customers;
(3) Product
type and product code under the following categories:
a. Automotive/Aviation Gasoline:
1. Gasoline, 065;
2. Aviation Gasoline, 125;
3. Ethanol - 100%, E00;
4. Ethanol blend - 10%, E10;
5. Ethanol blend - 85%, E85;
b. Diesel Fuel;
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;
11. Biodiesel blend 99% dyed, D99;
c. Jet Fuel:
1. Jet Fuel, 130;
d. Heating Oil:
1. Kerosene dyed, 072;
2. Heating oil, 152;
e. Motor Oil:
Residual Fuel Oil, 175;
f. Other:
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 those 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:11-b.
(l) Exports shall be reported on form 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.
#5792, eff 2-24-94; ss by #7199, INTERIM, eff 2-24-00,
EXPIRES: 6-23-00; ss and moved by #7219, eff 3-29-00 (from
Saf-C
4303.01) , EXPIRED: 3-29-08
New. #9376, eff 1-30-09; ss by
#10026, eff 11-16-11
