New Hampshire Revised Statutes 260:32 – Levy of Tolls and Exemptions
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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 N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 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:
I. Sales to the United States government for use of the armed forces only.
II. Sales between duly licensed distributors;
III. Sale of motor fuel exported from the state;
IV. Bulk sales from distributors to the state of New Hampshire or its agencies; or
V. Sales from distributors to any city, town, county, school district, or village district.
VI. [Repealed.]
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:
Terms Used In New Hampshire Revised Statutes 260:32
- Armed forces: means the United States Army, Army Reserve, Navy, Naval Reserve, Marine Corps, Marine Corps Reserve, Air Force, Air Force Reserve, Space Force, Coast Guard, Coast Guard Reserve, Army National Guard, and the Air National Guard. See New Hampshire Revised Statutes 21:50
- Department: shall mean the department of safety of the state of New Hampshire. See New Hampshire Revised Statutes 259:19
- Motor fuel: shall mean all products used in an internal combustion engine for the generation of power to propel motor vehicles or mechanical contrivances on or over the ways of this state. See New Hampshire Revised Statutes 259:58
- road: shall include all bridges thereon. See New Hampshire Revised Statutes 21:26
- State: shall mean :
I. See New Hampshire Revised Statutes 259:106 - United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4
I. Sales to the United States government for use of the armed forces only.
II. Sales between duly licensed distributors;
III. Sale of motor fuel exported from the state;
IV. Bulk sales from distributors to the state of New Hampshire or its agencies; or
V. Sales from distributors to any city, town, county, school district, or village district.
VI. [Repealed.]