N.H. Rev. Stat. § 260:52-c

Current through Chapter 381 of the 2024 Legislative Session
Section 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.

RSA 260:52-c

2004, 194:9, eff. July 1, 2004.