This bill amends RSA 260:47, III(a)(1)(B) to clarify the process for agencies of political subdivisions within the state to request waivers for filing deadlines related to late refund requests of road tolls. The new language specifies that while the commissioner may grant waivers for just cause, a fee will be assessed when a waiver is granted, amounting to 5 percent of the refund or $50, whichever is greater. However, no fee will be charged to agencies of political subdivisions within the state. Additionally, the bill limits the granting of waivers to once every three years for each requester.

The bill also removes the previous language that specified the waiver could be granted for agencies of political subdivisions, replacing it with a more general reference to "particular requester." This change aims to streamline the waiver process while ensuring that political subdivisions are not burdened with fees for late refund requests. The act is set to take effect 30 days after its passage, with an effective date of May 22, 2026.

Statutes affected:
Introduced: 260:47
Version adopted by both bodies: 260:47
CHAPTERED FINAL VERSION: 260:47
HB1485 text: 260:47