{"data":{"id":"us-nh/rsa-78-c-1","jurisdiction":"us-nh","citation":"RSA 78-C:1","heading":"Definitions.","body":"Wherever used in this chapter:\nI. \"Barrel\" shall mean a standard petroleum barrel containing 42 gallons.\nII. \"Commissioner\" means the commissioner of revenue administration.\nIII. \"Refined petroleum products\" includes motor oil, kerosene, residual oil, fuel oil, gasoline, petroleum asphalts, road oils and other distillates and petrochemicals produced from crude petroleum by any person in the state.\nIV. \"Taxable period\" means a quarterly period of 3 months commencing on January 1, April 1, July 1, and October 1.","path":["Title V: TAXATION","Chapter 78-C: REFINED PETROLEUM PRODUCTS TAX"],"source_url":"https://gc.nh.gov/rsa/html/V/78-C/78-C-1.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:42:07Z","sha256":"c6654f2371f80c0b1b77546b0c4e6f3211a03b52a636602b8b571eaac93070e3","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-78-b-13","next":"us-nh/rsa-78-c-2"},"notice":"GroundRules: Original legal text. Not legal advice."}