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Committee backs bill to allow late fuel‑tax refund requests for private businesses with penalty

Senate Transportation Committee · February 17, 2026
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Summary

After hearing from sponsor Rep. Tom Korman and constituent Robert Moses (Bridal Lumber), the committee recommended Ought to Pass on HB1485, which would allow non‑public entities to request late refunds of the road‑toll fuel tax subject to a penalty (15% or $50 minimum). Moses said he lost a $4,218 refund when his return was filed late and the Superior Court later ordered repayment.

Representative Tom Korman introduced House Bill 1485 to permit private businesses and non‑public entities to request late refunds of the state road‑toll (fuel) tax if they missed the statutory April 15 deadline; the bill would attach a penalty of 15% of the refund or a $50 minimum.

Korman explained the statute (RSA references given in testimony) already allows state and political subdivisions to receive exceptions but bars private parties from late relief, and he said the change is intended to provide parity for businesses when paperwork is lost or other circumstances arise.

Robert Moses, a Lebanon business owner, described a 2023 case in which Bridal Lumber filed late and was initially denied a $4,218 refund; the Superior Court later ordered the state to grant the refund and indicated penalty rather than forfeiture would be appropriate. Moses told the committee the requested remedy is similar to an IRS late‑filing penalty: a modest charge rather than permanent forfeiture.

Committee members asked questions about the size of typical refunds and noted the bill had previously received a unanimous OTP vote in the sponsor's prior committee and was on consent in the House. After discussion, the committee moved and seconded an 'ought to pass' recommendation for HB1485 and approved it by voice vote.

What happens next: With the committee's recommendation, HB1485 advances with an 'ought to pass' endorsement from the Senate Transportation Committee.