New Hampshire § 260-32 - Section 260:32 Levy of Tolls and Exemptions.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 260-32 — Section 260:32 Levy of Tolls and Exemptions., with citation guidance and answers to common questions.
§ 260-32. Section 260:32 Levy of Tolls and Exemptions.
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 RSA 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 RSA 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 RSA 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 [Repealed.]
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 260-32
What does New Hampshire Revised Statutes Annotated § 260-32 cover?
Section 260-32 ("Section 260:32 Levy of Tolls and Exemptions.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 260-32?
A common citation format is "New Hampshire Revised Statutes Annotated § 260-32" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 260-32 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.