State Codes and Statutes
Statutes > New-hampshire > TITLEXXI > CHAPTER260 > 260-50
I. If the commissioner decides that any road tolls or interest or penalties have been erroneously or illegally collected from any distributor, the distributor shall be entitled to a refund thereof, or the amount may be deducted from any subsequent return.
II. No refunds or deductions shall be made under the provisions of this section unless a written statement, signed subject to prosecution for unsworn falsification, setting forth the circumstances shall be filed with the department within 4 years from the date of payment of road tolls illegally or erroneously collected. Errors in making a return may be corrected on any subsequent return with proper explanation.
Source. 1943, 65:1. 1947, 138:4. RSA 265:20. 1981, 146:1. 1990, 62:10. 1994, 22:2. 1996, 292:25, eff. Jan. 1, 1997.
