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RYMES HEATING OILS v. COMM'R, N.H. DEP'T OF SAFETY

No. 2003-519

151 N.H. 472 (2004)

RYMES HEATING OILS, INC. v. COMMISSIONER, NEW HAMPSHIRE DEPARTMENT OF SAFETY

Supreme Court of New Hampshire

Opinion Issued: November 18, 2004

Attorney(s) appearing for the Case

Sheehan, Phinney, Bass & Green, P. A., of Manchester (Edward A. Haffer on the brief and orally), for the plaintiff.

Kelly A. Ayotte, attorney general (Andrew B. Livernois, assistant attorney general, on the brief, and Wynn Arnold, senior assistant attorney general, orally), for the defendant.

BRODERICK, C.J.

The plaintiff, Rymes Heating Oils, Inc. (Rymes), appeals an order of the Superior Court (Smukler, J.) affirming a decision of the defendant, the Commissioner of the New Hampshire Department of Safety (DOS), which assessed against Rymes road toll fees, interest and penalties in excess of $187,000. We affirm.

The record supports the following facts. Rymes is a distributor that sells motor fuels and heating oil. During the relevant time...

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