RSA 260:47 Refunds.

I. Any person who shall use any motor fuel, upon which the road toll has been paid to the state of New Hampshire, shall be entitled to a refund to the extent of the amount paid, under the following conditions:
(a) The fuel was used in any other way than generating power in an internal combustion engine while traveling on the ways, except that no refunds on motor fuel shall be paid on motor fuel used while idling a registered motor vehicle. For the purposes of this subparagraph, "idling time" shall mean when a motor vehicle is stationary with the engine operating at less than 1,200 revolutions per minute (rpm) without the power take-off unit engaged, and with the transmission in the neutral or park positions. "Power take-off unit" shall mean a supplementary mechanism enabling t