A per-gallon road toll rather than a tax on distance, and the rules that administer it
New Hampshire’s motor carrier tax is a fuel tax. The subdivision of RSA 260 that carries it is captioned Road Tolls, and RSA 260:52 sits inside it as the special fuel provision. There is no ton-mile or highway-use levy in the chapter read here, and the road toll itself has no weight threshold at all, because it attaches to the fuel rather than to the truck. The weight and axle tests in RSA 260:52, I are licensing triggers for the interstate agreement, not thresholds for the toll.
The administrative layer sits in the Department of Safety rules, and the table of contents was read on September 3, 2026. PART Saf-C 303 is captioned INTERNATIONAL FUEL TAX AGREEMENT and runs to seven sections: Saf-C 303.01 Agreement, 303.02 Applicability, 303.03 Availability, 303.04 IFTA Bond Requirement, 303.05 Form RT 129, Application for IFTA, 303.06 Form IFTA-100, IFTA Quarterly Fuel Use Tax Return, and 303.07 Form IFTA-101, IFTA Quarterly Fuel Use Tax Schedule.
Two of those captions are worth a new carrier’s attention before it applies. Saf-C 303.04 tells you a bond requirement exists in the fuel program, which is a cost most first-year operators do not budget for; the rule text itself was not read this run and no amount or condition is stated here. Saf-C 303.05 names the application document as Form RT 129, which is the only New Hampshire form number this page can give, because the department’s own site is unreadable from outside.
PART Saf-C 304 is ADMINISTRATION AND GENERAL REQUIREMENTS and its captions map the year: 304.01 Collection of Tolls, 304.02 Licensing of Vehicles, 304.03 Single-Trip Authorization, 304.04 Cancellation of Accounts, 304.05 Reporting General, 304.06 Electronic Filing, 304.07 Protested Payment, 304.08 Accounts Receivable, 304.09 Partial Payments and 304.10 Loss of Motor Fuel. PART Saf-C 305 is HEARINGS, and it holds the appeal routes that matter when something goes wrong, including 305.03 Denial of License Application and 305.04 Hearing for Denial of License Application.
One structural detail in that index is exactly the sort of thing that defeats a citation search. Three sections in PART Saf-C 211 are listed with the words Moved to against them — Saf-C 211.03 Road Toll Bureau moved to Saf-C 305.07, 211.04 Prosecution moved to Saf-C 305.08, and 211.05 Noncompliance with Road Toll Law moved to Saf-C 305.09. A citation to the old number is not a citation to a dead rule; it is a citation to a rule that answers at a different address.
Apportioned registration works the same way — by reference rather than by text. RSA 260:73 authorizes the commissioner to execute documents and perform acts to enter into and carry out a multi-jurisdictional commercial vehicle registration proration agreement known as the International Registration Plan, and states no weight threshold of its own. CHAPTER Saf-C 1700 is captioned INTERNATIONAL REGISTRATION PLAN RULES with PART Saf-C 1701 INCORPORATION BY REFERENCE and Section Saf-C 1701.01 Agreement. The threshold therefore lives in the Plan document, which was not read at primary source this run, and no apportionment figure is stated on this page. One nearby fee is readable and unusually shaped: RSA 261:163 sets the fee for a nonresident commercial registration permit under RSA 261:42 at one half of the registration fee for the vehicle, a proportion rather than an amount, and RSA 261:164 credits those fees to the department of transportation for the maintenance of ways.