New Hampshire § 422-34 - Section 422:34 Airways Toll.

§ 422-34. Section 422:34 Airways Toll.

I. There is hereby imposed an airways toll of $.04 per gallon upon the sale of each gallon of motor fuel or fuel, as defined by RSA 259:58, sold to and used in the propulsion of aircraft. The airways toll shall be subject to the exemptions provided for government sales by RSA 260:32. II. There is hereby imposed an airways toll of $.02 per gallon on the sale of each gallon of aviation jet fuel sold and used in the propulsion of aircraft. All aircraft, however, that are certified to operate under part 121 of the rules and regulations of the Federal Aviation Administration shall pay an airways toll of $.005 per gallon on aviation jet fuel sold and used in the propulsion of aircraft. III. The amount of motor fuel or fuel sold to and used in the propulsion of aircraft shall be determined by, and the toll shall be collected by, the director of motor vehicles, under the authority and procedure established by the provisions of RSA 260:30-65-a and the director of motor vehicles may further promulgate and establish such additional rules, regulations, and procedures as the director may deem necessary in the collection and allocation of the airways toll provided herein. In the case of sales of fuel, the airways toll shall be collected at the time of the sale of such fuel, and payment made to the director in the same manner as in the case of motor fuel. The director shall pay monthly to the state treasurer all revenue collected in accordance with the foregoing provisions. The treasurer shall credit the revenue to the department as restricted revenue, which shall not lapse. IV. The airways toll established herein shall be construed as being in lieu of the motor vehicle road tolls upon motor fuel used in the propulsion of aircraft. The director of motor vehicles, before paying over to the state treasurer revenue collected from said airways toll, shall deduct therefrom expenses of collection.