New Hampshire § 260-48 - Section 260:48 Retail Dealers.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 260-48 — Section 260:48 Retail Dealers., with citation guidance and answers to common questions.
§ 260-48. Section 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: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 260-48
What does New Hampshire Revised Statutes Annotated § 260-48 cover?
Section 260-48 ("Section 260:48 Retail Dealers.") 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 § 260-48?
A common citation format is "New Hampshire Revised Statutes Annotated § 260-48" (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 § 260-48 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.