Rymes Heating Oils, Inc. v. Commissioner

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 period, Rymes purchased clear kerosene to blend with both diesel motor fuel and heating oil to prevent gelling during the winter months. It did not, however, pay…