There is hereby imposed a road toll on alternative fuels, as defined in RSA 259:3-d and sold by licensed alternative fuel dealers, on the motor fuel equivalent gallon, as defined in RSA 259:58-b, for such alternative fuel at the rate per gallon established in RSA 260:32. The alternative fuel road toll shall be subject to the exemptions provided for by RSA 260:32, I-V and the refund provisions as provided in RSA 260:47, RSA 260:52-b, and RSA 260:52-e.
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