RSA 260:38 Determination and Payment of Road Toll.

I. For the purpose of determining the amount of road toll imposed and to be collected under this subdivision, the sole proprietor, president, managing partner, chief executive officer, or equivalent thereof, of each distributor shall on or before the twentieth day of each calendar month render a return to the department on forms prescribed and furnished by the commissioner, and shall certify under the pains and penalties of perjury that the return is true, accurate, and complete in all material respects. The return shall show the total number of gallons sold and used in the state during the previous calendar month together with such other information as the commissioner may require for the reasonable administration of this subdivision. Each distributor shall accompany the return wit