reglab/housing_qa huggingface dataset:
NH Rev Stat § 260:39-a (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:39-a - Power to Suspend or Revoke Licenses of Distributors Exempt from Bond Requirement.

    260:39-a Power to Suspend or Revoke Licenses of Distributors Exempt from Bond Requirement. –||I. If a distributor that has been granted a released or reduced bond pursuant to RSA 260:37-a files a false monthly report or willfully fails, neglects, or refuses to file a monthly report or pay the full amount of the road toll as required by this subdivision, the commissioner or his or her designee may immediately revoke or suspend the distributor's license.||II. The commissioner shall provide written notification of his or her decision to revoke or suspend the distributor's license. Such notification shall provide a date, time, and place at the department's bureau of hearings where the distributor may appear and show cause as to why the license should be reinstated, provided that the license shall remain revoked or suspended until otherwise ordered by a hearings examiner. Such hearing shall be held within 10 days of the date on the notification of suspension or revocation.||III. The written notification of suspension or revocation shall be presumed to have been served if sent to the last known recorded address of the licensee.||IV. Any distributor whose license remains revoked or suspended after a hearing conducted pursuant to paragraph II may appeal the hearing examiner's decision to the superior court of Merrimack County within 30 days of the date of such decision.|||Source. 2019, 188:2, eff. Jan. 1, 2020.|
NH Rev Stat § 260:40 (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:40 - Penalty for Failure to Report or Pay Tolls Promptly.

    260:40 Penalty for Failure to Report or Pay Tolls Promptly. –||I. When any distributor shall fail to file a monthly report with the department at the time fixed in this subdivision, refuse to submit the data required by RSA 260:38, or fail to pay the amount of road tolls due when they shall be payable, a penalty of 10 percent shall be added to the amount of the road tolls due, or if no road toll is due, a penalty of $1 per day shall be assessed. Such penalty shall immediately accrue, and thereafter the overdue road tolls and the penalty shall bear interest as specified in RSA 260:40-a.||II. Any manufacturer of alcohol or any other product used in gasohol who fails to file a return with the commissioner as required by RSA 260:38, III shall be assessed a penalty of $50 for each return not filed. This penalty shall immediately accrue and shall bear interest as specified in RSA 260:40-a.||III. The commissioner is authorized to waive any penalty and interest assessed under this section when it is proved to the commissioner's satisfaction that the failure to file the monthly report or pay the road tolls on time was not willful.|||Source. 1923, 75:6. PL 104:8. 1931, 159:4. 1935, 73:9. RL 120:12. 1943, 65:1. RSA 265:12. 1981, 146:1; 321:4, 20. 1988, 64:13. 1996, 292:17. 2001, 73:2, eff. July 1, 2001.|
NH Rev Stat § 260:40-a (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:40-a - Interest.

    260:40-a Interest. –||For the purpose of this subdivision, interest shall be the rate established by the commissioner.|||Source. 1996, 292:18. 2001, 73:3, eff. July 1, 2001.|
NH Rev Stat § 260:41 (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:41 - May Estimate Motor Fuel; Period of Limitation.

    260:41 May Estimate Motor Fuel;  Period of Limitation. –||I. Whenever a distributor shall neglect or refuse to file any report as required or shall file an incorrect or fraudulent report, the commissioner shall determine after an investigation the number of gallons of motor fuel for which the distributor has incurred liability and determine the amount payable by the distributor. The commissioner shall proceed to collect the amount due.||II. In any action or proceeding for the collection of the road toll or any penalties or interest imposed under this subdivision, an assessment by the commissioner shall constitute prima facie evidence of the claim of the state, and the burden of proof shall be upon the licensee to show that the assessment was incorrect and contrary to law.||III. All road tolls due and unpaid under the provisions of this subdivision shall be assessed within 4 years after such tolls become due.|||Source. 1943, 65:1. RSA 265:13. 1981, 146:1. 1988, 64:16. 1996, 292:19, eff. Jan. 1, 1997.|
NH Rev Stat § 260:42-a (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:42-a - Retail Dealer Inspections.

    260:42-a Retail Dealer Inspections. –||I. Every retail dealer shall be subject to reasonable inspections during the regular business hours of the retail dealer. Inspections may consist of the review of records of motor fuel and petroleum products, including:||(a) Purchases of product;||(b) Opening and closing inventory readings; and||(c) Pump meter readings.||II. Any person authorized by the department is hereby given the authority, during the usual business hours of the day, to enter any retail dealer's premises for the purpose of making an inspection or investigation as deemed necessary by the department. If the owner or occupant refuses to permit such inspection, the commissioner or the commissioner's authorized officers may apply under oath for a search warrant as provided in RSA 595-B.|||Source. 2004, 194:6, eff. July 1, 2004.|
NH Rev Stat § 260:43 (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:43 - Retention of Records by Distributors, Special Fuel Users, and Transporters.

    260:43 Retention of Records by Distributors, Special Fuel Users, and Transporters. –||Each distributor, special fuel user, and transporter shall maintain and keep for a period of 4 years such records of motor fuel and petroleum products sold and distributed or otherwise disposed of within this state, together with invoices, bills of lading, and other pertinent records and papers as may be necessary for the reasonable administration of this subdivision.|||Source. 1943, 65:1. RSA 265:15. 1981, 146:1; 321:6, 22. 1988, 64:17. 1996, 292:21. 2001, 73:5, eff. July 1, 2001.|
NH Rev Stat § 260:43-a (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:43-a - Retention of Records by Retail Dealers.

    260:43-a Retention of Records by Retail Dealers. –||I. Each retail dealer shall maintain and keep for a period of 3 years records of motor fuel and petroleum products, including purchases of product, opening and closing inventory readings, and pump meter readings.||II. Any retail dealer who fails to provide or maintain, or who denies access to, records required by this section shall be assessed a penalty of $500. Such penalty shall immediately accrue and shall bear interest as specified in RSA 260:40-a.||III. The commissioner is authorized to waive any civil penalty and interest when it is proved to the commissioner's satisfaction that the failure to maintain records within the time period specified in this section was not willful.|||Source. 2004, 194:7. 2008, 165:2, eff. July 1, 2008.|
NH Rev Stat § 260:43-b (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:43-b - Additional Recordkeeping Requirements for Biodiesel Distributors.

    260:43-b Additional Recordkeeping Requirements for Biodiesel Distributors. –||In addition to the retention of records pursuant to RSA 260:43, biodiesel distributors shall maintain and keep for a period of 4 years records sufficient to demonstrate that all biodiesel sold within the state meets the applicable ASTM fuel quality standard for biodiesel, D6751. Failure to maintain appropriate records or failure to demonstrate compliance with the applicable ASTM standard may result in loss of license issued pursuant to RSA 260:36 and RSA 260:36-d.|||Source. 2008, 381:4, eff. Jan. 1, 2009.|
NH Rev Stat § 260:44 (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:44 - Inspection of Records; Hearings.

    260:44 Inspection of Records;  Hearings. –||I. The department, or any deputy, employee or agent authorized by it, is hereby given the authority to examine, during the usual business hours of the day, the records required to be preserved under this subdivision; provided, however, that no distributor, user or transporter shall be subjected to unnecessary examinations or investigations.||II. The commissioner shall have the power, in the enforcement of the provisions of this subdivision, to hold hearings, to administer oaths to witnesses, to take the sworn testimony of any person and cause it to be transcribed into writing, and for such purposes shall be authorized to issue subpoenas and subpoenas duces tecum and compel the attendance of witnesses, and shall have the power to conduct such investigations as he may deem necessary; provided, that it shall be unlawful for any person to disclose the information acquired by the department or any of its agents under the provisions of this section, except when used by the state or any officer thereof in any proceeding for the collection of the road toll or any prosecution for violation of any of the provisions of this subdivision, and provided, further, that if any distributor, user or transporter shall refuse access to such records or if any person shall fail or refuse to obey such subpoena or subpoena duces tecum, or shall fail or refuse to testify before the commissioner, then the commissioner may petition the superior court setting forth the circumstances, and the court shall enter such order against such distributor, user, transporter or person on the premises as the enforcement of this subdivision and justice shall require.|||Source. 1943, 65:1. RSA 265:16. 1981, 146:1; 321:7, 23. 1990, 62:9. 1994, 22:2, eff. June 21, 1994.|
NH Rev Stat § 260:45 (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:45 - Discontinuance or Transfer of Business; Penalty.

    260:45 Discontinuance or Transfer of Business;  Penalty. –||I. Whenever a distributor ceases to engage in business as a distributor within the state by reason of the discontinuance, sale, or transfer of the business, it shall be the duty of the distributor to notify the commissioner in writing at least 10 days prior to the time the discontinuance, sale, or transfer takes effect. The notice shall give the date of discontinuance and, in the event of a sale or transfer of the business, the date and the name and address of the purchaser or transferee thereof. All road tolls not yet due and payable shall, together with all interest accruing or penalties imposed, notwithstanding any other provisions of this subdivision, become due and payable concurrently with the discontinuance, sale, or transfer, and it shall be the duty of the distributor, concurrently with the discontinuance, sale, or transfer, to make a report and pay all road tolls, interest, and penalties, and to surrender to the department the license certificate issued to the distributor.||II. Unless the notice provided for in paragraph I shall have been given to the department, the purchaser or transferee shall be liable to the state for the amount of all road tolls, penalties, and interest under this subdivision accrued against any such distributor so selling or transferring the distributor's business, on the date of such sale or transfer, but only to the extent of the value of the property and business thereby acquired from the distributor.|||Source. 1943, 65:1. RSA 265:17. 1981, 146:1. 1994, 22:2. 1996, 292:22, eff. Jan. 1, 1997.|
NH Rev Stat § 260:46 (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:46 - When Toll Payment is in Default; Procedure.

    260:46 When Toll Payment is in Default;  Procedure. –||If any distributor shall be in default for more than 10 days in the payment of any road tolls, interest or penalties, the department may proceed to collect the same by civil suit.|||Source. 1923, 75:6. PL 104:5. RL 120:8. 1943, 65:1. RSA 265:18. 1981, 146:1, eff. Jan. 1, 1982.|
NH Rev Stat § 260:48 (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:48 - Retail Dealers.

    260:48 Retail Dealers. –||In addition to the provisions of RSA 260:47 any retail dealer shall be entitled to a refund for tolls paid on account of shrinkage or loss by evaporation of motor fuel. The procedure for such refund shall be as follows:||I. The amount of refund shall be computed at the rate of 3/4 of one percent of the toll paid on gross purchases.||II. All applications for refunds shall be made subject to prosecution for unsworn falsification and shall be made semi-annually within 90 days after June 30 and December 31, respectively.||III. The application shall be in such form as the commissioner shall prescribe and shall be accompanied by a statement from the distributor of the gross purchases of motor fuel made by the dealer during the 6-month period.||IV. The above conditions having been fully complied with, the commissioner shall calculate the amount of the refund due on the application and shall certify that amount and the name of the person entitled to the refund to the state treasurer.|||Source. RSA 265:19-a. 1957, 117:2, 3. 1981, 146:1. 1994, 22:2. 1996, 292:24. 2003, 187:1, eff. July 1, 2003.|
NH Rev Stat § 260:49 (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:49 - Transit Carriers.

    260:49 Transit Carriers. –||In addition to the provisions of RSA 260:47 and 260:48 any carrier, excepting privately owned school buses, granted a certificate of public convenience and necessity or public interest permit by the commissioner authorizing regularly scheduled transportation service, at least 90 percent of which service, determined in miles, is furnished within the limits of one incorporated city or town in this state and in motor vehicles designed to transport 12 or more passengers, shall be entitled to a refund of road tolls as provided in this subdivision. The refund shall be for an amount representing the percentage, computed on a calendar month basis, which the total miles operated over regularly scheduled routes by the carrier in motor vehicles entirely within the limits of the city or town is of the total miles operated by the carrier throughout its system. The procedure for such refund shall be the same as that provided under RSA 260:47, III and IV.|||Source. RSA 265:19-b. 1967, 426:3. 1981, 146:1. 1996, 292:25, eff. Jan. 1, 1997.|
NH Rev Stat § 260:50 (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:50 - Refund of Tolls Erroneously or Illegally Collected.

    260:50 Refund of Tolls Erroneously or Illegally Collected. –||I. If the commissioner decides that any road tolls or interest or penalties have been erroneously or illegally collected from any distributor, the distributor shall be entitled to a refund thereof, or the amount may be deducted from any subsequent return.||II. No refunds or deductions shall be made under the provisions of this section unless a written statement, signed subject to prosecution for unsworn falsification, setting forth the circumstances shall be filed with the department within 4 years from the date of payment of road tolls illegally or erroneously collected. Errors in making a return may be corrected on any subsequent return with proper explanation.|||Source. 1943, 65:1. 1947, 138:4. RSA 265:20. 1981, 146:1. 1990, 62:10. 1994, 22:2. 1996, 292:25, eff. Jan. 1, 1997.|
NH Rev Stat § 260:50-a (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:50-a - Abatement of Road Tolls.

    260:50-a Abatement of Road Tolls. –||The commissioner shall have the authority to abate, in whole or in part, any road tolls, penalties, or interest assessed under this subdivision which, in his or her judgment, are uncollectible or for which the administrative and collection costs involved would not warrant collection of the amount due or for such other good cause as the commissioner shall determine after consultation with the department of justice bureau of civil law.|||Source. 2013, 100:5, eff. Aug. 23, 2013.|
NH Rev Stat § 260:51 (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:51 - Superior Court Review of Contested Tolls.

    260:51 Superior Court Review of Contested Tolls. –||Any person may appeal the decision of the commissioner relative to the imposition of road tolls, interest, and penalties to the superior court within 30 days from the date the decision is rendered. The superior court's review shall be limited to determination whether the evidence presented to the department was sufficient to support the commissioner's decision, and whether the commissioner's decision was reasonable and lawful. If the superior court determines that road tolls, interest or penalties, or both, are due to the state, the commissioner shall have the same powers as if there had been no appeal.|||Source. 1943, 65:1. RSA 265:21. 1979, 358:9, I. 1981, 146:1. 1994, 22:2, eff. June 21, 1994.|
NH Rev Stat § 260:52-a (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:52-a - Repealed by 1996, 292:41, VIII, eff. Jan. 1, 1997.

    260:52-a Repealed by 1996, 292:41, VIII, eff. Jan. 1, 1997. –|
NH Rev Stat § 260:52-b (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:52-b - Refunds to Private School Bus Owners.

    260:52-b Refunds to Private School Bus Owners. –||I. Private school bus owners or school bus lines shall be entitled to a refund of any tolls paid by them when their vehicles are being used exclusively to transport pupils to and from public schools or public school activities by virtue of a contract with a municipality, municipal board, or school board authority to the extent that the amount of tolls paid on motor fuel was used in these activities. No private school bus owners or school bus lines shall be entitled to a refund for an amount less than $10, and no payment of any refund shall be made to any person other than the private school bus owners or school bus lines entitled to it. The entitlement to a refund shall not include a refund on any penalties or interest paid. The application for a refund filed by private school bus owners and school bus lines shall be accompanied by such documentary evidence as the commissioner may require.||II. All applications for refunds shall be made under penalty of unsworn falsification pursuant to RSA 641:3, and shall be filed with the department no later than the deadline provided under RSA 260:47, III.|||Source. 1997, 56:3. 2008, 165:4, eff. July 1, 2008.|
NH Rev Stat § 260:52-c (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:52-c - Notice of Dyed Special Fuel.

    260:52-c Notice of Dyed Special Fuel. –||I. A notice stating "dyed special fuel, nontaxable use only, penalty for taxable use" shall be:||(a) Provided by the distributor to any person who receives dyed special fuel at a terminal rack of the distributor.||(b) Provided by the seller of dyed special fuel to the buyer, if the fuel is located outside the bulk transfer or terminal system and is not sold from a retail pump posted in accordance with subparagraph (c).||(c) Posted by a seller on any retail pump where it sells dyed special fuel for use by the buyer.||II. The notice shall be provided by the time of the removal or sale and shall appear on shipping papers, bills of lading, and invoices accompanying the sale or removal of the fuel.||III. The department may designate any federal notice provision that is substantially similar to a notice required by this section as satisfying any notice requirement of this section.|||Source. 2004, 194:9, eff. July 1, 2004.|
NH Rev Stat § 260:52-d (2021)
2021 New Hampshire Revised Statutes|Title XXI - Motor Vehicles|Title 260 - Administration of Motor Vehicle Laws|Section 260:52-d - Dyed Special Fuel Not to be Used on the Ways of the State.

    260:52-d Dyed Special Fuel Not to be Used on the Ways of the State. –||I. A person shall not operate a motor vehicle on the ways of this state if the fuel supply tanks of the vehicle contain dyed special fuel.||II. A person shall not sell or deliver any dyed special fuel knowing or having reason to know that the fuel will be consumed in a highway use. A person who dispenses dyed special fuel from a retail pump that is not properly labeled with the notice required by RSA 260:52-c, or who knowingly delivers dyed special fuel into the storage tank of such a pump, shall be presumed to know that the fuel will be consumed in a highway use.||III. A person shall not:||(a) Import, export, or transport within this state special fuel, other than dyed special fuel, without the license required under RSA 260:36 unless the road toll has been paid on the special fuel.||(b) Sell or deliver dyed special fuel from a retail pump unless the pump is properly labeled as required by RSA 260:52-c.||IV. A person who violates any provision of this section commits a violation and shall, upon conviction, be sentenced to pay a fine of not less than $100 nor more than $500.||V. In addition to any penalty provided in paragraph IV, a person who violates paragraph I or III shall be assessed a penalty of $1,000 or $10 per gallon of dyed special fuel involved in the sale, delivery, or consumption, whichever is greater.||VI. Any person authorized by the department may enter any place where fuels are produced or stored, and may physically inspect any tank, reservoir, or other container that can be used for the production, storage, or transportation of special fuel, special fuel dyes, or special fuel markers. Inspection may also be made of any equipment used for or in connection with the production, storage, or transportation of special fuel, special fuel dyes, or special fuel markers, including any equipment used for the dyeing or marking of special fuel. Books, records, or other documents may be inspected to determine road toll liability. A person authorized by the department may detain a vehicle, vessel, or railroad tank car placed on a customer's siding for use or storage for the purpose of inspecting fuel tanks or fuel storage tanks as necessary to determine the amount and composition of the fuel. A person authorized by the department may take and remove samples of diesel fuel in reasonable quantities necessary to determine the composition of the fuel.||VII. A person that refuses to allow an inspection authorized by this section commits a violation and shall, upon conviction, be sentenced to pay a fine of $1,000 for each refusal.|||Source. 2004, 194:9, eff. July 1, 2004.|