RSA 260:51: Superior Court Review of Contested Tolls.

Any person may appeal the decision of the commissioner relative to the imposition of road tolls, interest, and penalties to the superior court within 30 days from the date the decision is rendered. The superior court's review shall be limited to determination whether the evidence presented to the department was sufficient to support the commissioner's decision, and whether the commissioner's decision was reasonable and lawful. If the superior court determines that road tolls, interest or penalties, or both, are due to the state, the commissioner shall have the same powers as if there had been no appeal.