Section 78-C:4 – Payment of Tax.
78-C:4 Payment of Tax. – I. One-third of the taxpayer’s estimated tax on refined petroleum products for the subsequent taxable period is due and payable at the time the taxpayer files the declaration required in RSA 78-C:3, II; 1/3 is due and payable one month thereafter; and 1/3 is due and payable 2 months […]
Section 78-C:5 – Taxpayer Records.
78-C:5 Taxpayer Records. – Every producer of refined petroleum products shall: I. Keep such records as may be necessary to determine the amount of its tax liability under this chapter. II. Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined. III. Make such records […]
Section 78-C:6 – Repealed by 1991, 163:43, XXVIII, eff. May 27, 1991.
78-C:6 Repealed by 1991, 163:43, XXVIII, eff. May 27, 1991. –
Section 78-C:7 – Repealed by 1991, 163:43, XXIX, eff. May 27, 1991.
78-C:7 Repealed by 1991, 163:43, XXIX, eff. May 27, 1991. –
Section 78-C:8 – Repealed by 1991, 163:43, XXX, eff. May 27, 1991.
78-C:8 Repealed by 1991, 163:43, XXX, eff. May 27, 1991. –
Section 78-C:9 – Administration.
78-C:9 Administration. – I. This chapter shall be administered and enforced by the department of revenue administration. The commissioner as authorized by the governor and council, subject to personnel statutes, shall appoint such additional technical, clerical and other personnel as he shall deem necessary to carry out the provisions of this chapter. II. The […]
Section 78-C:10 – Repealed by 1991, 163:43, XXXI, eff. May 27, 1991.
78-C:10 Repealed by 1991, 163:43, XXXI, eff. May 27, 1991. –
Section 78-C:11 – Repealed by 1991, 163:43, XXXII, eff. May 27, 1991.
78-C:11 Repealed by 1991, 163:43, XXXII, eff. May 27, 1991. –
Section 78-C:12 – Form of Notice.
78-C:12 Form of Notice. – Any notice required by this chapter to be given by the commissioner to a taxpayer shall be by certified mail and in the case of hearings, shall be given at least 10 days before the date thereof. Source. 1974, 39:4, eff. April 5, 1974.
Section 78-C:1 – Definitions.
78-C:1 Definitions. – Wherever used in this chapter: I. "Barrel" shall mean a standard petroleum barrel containing 42 gallons. II. "Commissioner" means the commissioner of revenue administration. III. "Refined petroleum products" includes motor oil, kerosene, residual oil, fuel oil, gasoline, petroleum asphalts, road oils and other distillates and petrochemicals produced from crude petroleum by […]