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RSA 260:32 · [Introductory paragraph effective until such time as provided by 2014, 17:6; see also introductory paragraph set out below.][Introductory paragraph effective as provided by 2014, 17:6; see also introductory paragraph set out above.] 260:32 Levy of Tolls and Exemptions

Title
XXI: MOTOR VEHICLES
Chapter
260 · ADMINISTRATION OF MOTOR VEHICLE LAWS
Status
current
Official source linked
Yes
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[Introductory paragraph effective until such time as provided by 2014, 17:6; see also introductory paragraph set out below.][Introductory paragraph effective as provided by 2014, 17:6; see also introductory paragraph set out above.] 260:32 Levy of Tolls and Exemptions. – There is hereby imposed a road toll of $.18 per gallon upon the sale of each gallon of motor fuel sold by distributors thereof, as adjusted according to RSA 260:32-a. The road toll shall be collected by the distributor from the purchaser and remitted to the state in the manner hereinafter set forth. All revenues collected from adjustments under RSA 260:32-a for rates that exceed $.18 per gallon shall be nonlapsing and continually appropriated to, and expended exclusively by, the department of transportation in accordance with RSA 260:32-b. Provided, that the road toll shall not apply to: There is hereby imposed a road toll of $.18 per gallon upon the sale of each gallon of motor fuel sold by distributors thereof. The road toll shall be collected by the distributor from the purchaser and remitted to the state in the manner hereinafter set forth. Provided, that the road toll shall not apply to:

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I.

Sales to the United States government for use of the armed forces only.

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II.

Sales between duly licensed distributors;

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III.

Sale of motor fuel exported from the state;

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IV.

Bulk sales from distributors to the state of New Hampshire or its agencies; or

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V.

Sales from distributors to any city, town, county, school district, or village district.

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VI.

[Repealed.] Source. 1943, 65:1. 1951, 83:2. RSA 265:4. 1966, 1:1. 1971, 504:1. 1979, 358:8, II. 1981, 146:1; 321:2, 18. 1987, 179:2. 1988, 64:10. 1990, 10:2; 62:21. 1991, 249:3. 1996, 292:10. 2001, 73:8. 2004, 194:2, eff. July 1, 2004. 2014, 17:1, eff. July 1, 2014; 17:2, eff. as provided by 17:6. 2016, 189:1, eff. Jan. 1, 2017.

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Source note

Source. 1943, 65:1. 1951, 83:2. RSA 265:4. 1966, 1:1. 1971, 504:1. 1979, 358:8, II. 1981, 146:1; 321:2, 18. 1987, 179:2. 1988, 64:10. 1990, 10:2; 62:21. 1991, 249:3. 1996, 292:10. 2001, 73:8. 2004, 194:2, eff. July 1, 2004. 2014, 17:1, eff. July 1, 2014; 17:2, eff. as provided by 17:6. 2016, 189:1, eff. Jan. 1, 2017.

Source history

  • 1943, 65:1
  • 1951, 83:2. RSA 265:4
  • 1966, 1:1
  • 1971, 504:1
  • 1979, 358:8, II
  • 1981, 146:1; 321:2, 18
  • 1987, 179:2
  • 1988, 64:10
  • 1990, 10:2; 62:21
  • 1991, 249:3
  • 1996, 292:10
  • 2001, 73:8
  • 2004, 194:2, eff. July 1, 2004
  • 2014, 17:1, eff. July 1, 2014; 17:2, eff. as provided by 17:6
  • 2016, 189:1, eff. Jan. 1, 2017

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