New Hampshire § 260-40 - Section 260:40 Penalty for Failure to Report or Pay Tolls Promptly.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 260-40 — Section 260:40 Penalty for Failure to Report or Pay Tolls Promptly., with citation guidance and answers to common questions.
§ 260-40. Section 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: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 260-40
What does New Hampshire Revised Statutes Annotated § 260-40 cover?
Section 260-40 ("Section 260:40 Penalty for Failure to Report or Pay Tolls Promptly.") 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 § 260-40?
A common citation format is "New Hampshire Revised Statutes Annotated § 260-40" (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 § 260-40 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.