I. All users of special fuel who travel exclusively (intrastate) on the ways of the state of New Hampshire shall use only special fuel on which the supplier has prepaid the New Hampshire road toll fees. Vehicles powered by special fuels having a gross registered weight in excess of 26,000 pounds or having 3 or more axles regardless of weight, or when the weight of such vehicle or combination of vehicles exceeds 26,000 pounds, that travel on the ways of New Hampshire that also travel in any other state, province, or other IFTA jurisdiction shall meet the licensing and reporting requirements of the International Fuel Tax Agreement (IFTA).
II. [Repealed.]

Terms Used In New Hampshire Revised Statutes 260:52

  • 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
  • Bus: shall mean every motor vehicle designed for carrying more than 10 passengers and used for transportation of persons; and every motor vehicle, other than a taxicab, designed and used for the transportation of persons for compensation. See New Hampshire Revised Statutes 259:7
  • Certificate: shall mean :
    I. See New Hampshire Revised Statutes 259:9
  • Commissioner: shall mean the commissioner of safety. See New Hampshire Revised Statutes 259:13
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: shall mean an adjudication of guilt which has not been annulled or vacated, a determination that a person has violated or failed to comply with the law in a court of original jurisdiction or an administrative proceeding, an unvacated forfeiture of bail or collateral deposited to secure the person's appearance in court, a plea of guilty or nolo contendere accepted by the court, the payment of a fine or court costs, or the violation of a condition of release without bail, regardless of whether the penalty is rebated, suspended or otherwise affected by probation. See New Hampshire Revised Statutes 259:14
  • Conviction: A judgement of guilt against a criminal defendant.
  • Department: shall mean the department of safety of the state of New Hampshire. See New Hampshire Revised Statutes 259:19
  • Director: shall mean the director of the division of motor vehicles of the department of safety. See New Hampshire Revised Statutes 259:20
  • Driver: shall mean a person who drives or is in actual physical control of a motor vehicle as defined in N. See New Hampshire Revised Statutes 259:25
  • Judgment: shall mean any judgment which shall have become final, rendered by a court of competent jurisdiction of any state, or of the United States. See New Hampshire Revised Statutes 259:46
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • License: shall mean any driver's license or any other license or permit to drive a vehicle issued under the laws of this state or a reciprocating state including:
    I. See New Hampshire Revised Statutes 259:48
  • Mixed use school bus: shall mean a station wagon, suburban, sport utility vehicle, passenger van, panel body vehicle, or vehicle converted to a school bus, owned or leased by a public school or private school and driven by a school employee, which bears a valid state inspection sticker and is employed principally in transporting schoolchildren to and from school activities. See New Hampshire Revised Statutes 259:96-a
  • 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
  • Motor vehicle: shall mean :
    I. See New Hampshire Revised Statutes 259:60
  • Owner: shall mean :
    I. See New Hampshire Revised Statutes 259:72
  • Person: shall mean the same as provided in N. See New Hampshire Revised Statutes 259:74
  • Revocation: shall mean the termination by formal action of the department or of a court of competent jurisdiction of a person's driver's license or privilege to drive on the ways of this state, or of any other license, registration or permit issued by the department. See New Hampshire Revised Statutes 259:90
  • road: shall include all bridges thereon. See New Hampshire Revised Statutes 21:26
  • School bus: shall mean a vehicle owned by a public or governmental agency, or a privately owned vehicle, including a station wagon, suburban, panel body vehicle and vehicles converted to a school bus, but excluding a passenger vehicle, employed solely in transporting school children to and from school or school activities by virtue of a contract with a municipality, municipal board or school board authorities. See New Hampshire Revised Statutes 259:96
  • Special fuel: shall mean all products, except gasoline, propane, natural gas, or liquified natural gas, used in an internal combustion engine for the generation of power to propel motor vehicles or mechanical contrivances on or over the ways. See New Hampshire Revised Statutes 259:103-a
  • Special mobile equipment: shall mean a vehicle not designed for the transportation of persons or property upon a highway and only incidentally driven or moved over a way, including but not limited to ditch-digging apparatus, well-boring apparatus and road construction and maintenance machinery such as asphalt spreaders, bituminous mixers, bucket loaders, tractors other than truck tractors, ditchers, leveling graders, finishing machines, motor graders, road rollers, scarifiers, earth moving carryalls and scrapers, power shovels and drag lines, and self-propelled cranes and earth moving equipment. See New Hampshire Revised Statutes 259:105
  • State: shall mean :
    I. See New Hampshire Revised Statutes 259:106
  • Summons: Another word for subpoena used by the criminal justice system.
  • Suspension: shall mean the temporary withdrawal by formal action of the department or of a court of competent jurisdiction of a person's driver's license or privilege to drive a vehicle on the ways of this state, or any other license, registration or permit issued by the department, which temporary withdrawal shall be for a period specifically designated by the department or court and until the reissuance of the license, registration, permit or privilege. See New Hampshire Revised Statutes 259:107
  • United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4
  • Vehicle: shall mean :
    I. See New Hampshire Revised Statutes 259:122

III. The provisions of N.H. Rev. Stat. § 260:52 shall not apply to or affect:
(a) Vehicles owned by the United States government for the use of the armed forces only, the state, a city, town, county, village, or school district.
(b) [Repealed.]
(c) Special mobile equipment as defined in N.H. Rev. Stat. § 259:105.
(d) Recreation vehicles as defined in N.H. Rev. Stat. § 259:84-a.
IV, IV-a. [Repealed.]
V. Every user of special fuel who is required to obtain an International Fuel Tax Agreement (IFTA) license under N.H. Rev. Stat. § 260:52, I shall make application for each vehicle on such forms as the commissioner may prescribe. Licenses shall expire on December 31 of each year, and shall be issued at a fee of $10 per vehicle.
VI. The department may grant a temporary authorization to drive a vehicle propelled by special fuel when, in the commissioner’s judgment, it would be feasible. The fee for an authorization shall be based on the approximate toll that would be due but shall be not less than $5 for each authorization. The commissioner may adopt rules, pursuant to N.H. Rev. Stat. § 260:5, as the commissioner may deem necessary to carry out the provisions of this paragraph.
VII. [Repealed.]
VIII. Any user who has been issued a license in the form of a decal by the department or the user’s base state, who fails to display the decal as the commissioner may prescribe shall be guilty of a violation.
IX. A user, or any agent or employee of a user, who consumes special fuel in a motor vehicle over the ways of this state when the user is not the holder of a required valid license or has not been granted temporary authorization shall be guilty of a violation. Upon conviction for a first offense, the user, agent, or employee shall, notwithstanding the provisions of title LXII, be fined not more than $500. Upon conviction based upon a complaint which alleges that such person was driving after license suspension or revocation, or based upon a complaint which alleges that such person has had one or more prior convictions within the 12-month period preceding the date of the second or subsequent offense, if said conviction or convictions are proven, such user, agent, or employee shall, notwithstanding the provisions of title LXII, be fined not less than $250 nor more than $1,000.
X. Notwithstanding the provisions of N.H. Rev. Stat. § 594:10 and N.H. Rev. Stat. § 594:14, a summons may be served on the owner or lessee of any vehicle driven in violation of this subdivision by delivering the summons in hand to any person driving the vehicle, and the driving of the vehicle with the express or implied consent of the owner or user shall be deemed equivalent to an appointment by such owner or user of the driver to be the true and lawful agent upon whom may be served the summons in any action against the owner or user arising out of a violation of this subdivision.
XI, XI-b. [Repealed.]
XI-c. No road toll shall be charged for a mixed use school bus operated under contract with a school board authority. However, mixed use school bus operators must, on or before the last day of April, July, October, and January of every year, file with the department on forms prescribed by the director, a report showing the total gallonage of special fuels used within the state for operations excluding mixed use school bus operations.
XII, XIII-a. [Repealed.]
XIV. In all other respects the collection and payment of the road toll imposed in this section shall be governed by the applicable general provisions of this subdivision.
XV. [Repealed.]
XVI. Any carrier granted a certificate of public convenience and necessity or public interest permit by the public utilities commission which is entitled to refunds on motor fuels tolls pursuant to the provisions of N.H. Rev. Stat. § 260:49 is hereby exempted from the tolls imposed under this section to the same extent and in accordance with the same formula provided for motor fuel refunds under N.H. Rev. Stat. § 260:47.
XVII. [Repealed.]
XVIII. [Repealed.]