N.H. Code Admin. R. Rev 1507.01 – Appeal of Railroad Tax

(a) Pursuant to RSA 82:16-a, and RSA 21-J:28-b I, any railroad company or private rail car company against whom the department has assessed a railroad tax, may petition the department for reconsideration of such assessment within 60 days after notice of the assessment.
(b) A petition for reconsideration of the railroad tax assessed shall be filed pursuant to Rev 200 with:
New Hampshire Department of Revenue Administration
Hearings Bureau
PO Box 1467
Concord, NH 03302-1467.
(c) After receipt of the presiding officer’s and the commissioner’s notice of final decision, a petitioner may, within 15 days of service of the final decision, file a motion for reconsideration.
(d) Within 30 days after the notice of final decision or notice of reconsideration of final decision, a petitioner may appeal in writing to the New Hampshire board of tax and land appeals or superior court.
Source. #10662, eff 8-27-14 (from Rev 1504.01); ss by #13977, eff 5-23-24.
APPENDIX
Rule
Specific State Statute the Rule Implements
Rev 1501.01
RSA 82:10, IV
Rev 1501.02
RSA 21-J:13, I
Rev 1501.03
RSA 82:10, I(a); RSA 82:10-a
Rev 1501.04
RSA 82:10, I(a)
Rev 1501.05
RSA 21-J:13, I
Rev 1501.06
RSA 82:10, I(a)
Rev 1501.07
RSA 82:10, I(a)
Rev 1501.08
RSA 82:10, I(a)
Rev 1501.09
RSA 82:10, I(a)
Rev 1501.10
RSA 21-J:13, I
Rev 1501.11
RSA 82:10, I(a)
Rev 1501.12
RSA 82:10, I(a); RSA 82:10, IV
Rev 1501.13
RSA 82:10, I(a); RSA 82:10, IV; RSA 82:10-a; RSA 82:32
Rev 1501.14
RSA 82:10, I(a); RSA 82:10, IV
Rev 1501.15
RSA 82:10, I(a)
Rev 1501.16
RSA 82:2; RSA 82:10; RSA 82:10-a
Rev 1501.17
RSA 21-J:13, I; RSA 21-J:1, II(a)
Rev 1501.18
RSA 82:10, I(a)
Rev 1501.19
RSA 82:10, I(a)
Rev 1501.20
RSA 82:10, I(a)
Rev 1501.21
RSA 82:10, I(a)
Rev 1501.22
RSA 82:10, I(a)
Rev 1502.01
RSA 82:10, I(a)
Rev 1502.02
RSA 82:10, IV
Rev 1502.03
RSA 82:10-a
Rev 1502.04
RSA 82:32
Rev 1502.05
RSA 82:10, II; RSA 82:20
Rev 1502.06
RSA 82:20
Rev 1503.01
RSA 82:10, I(a)
Rev 1503.02
RSA 82:10, IV
Rev 1503.03
RSA 82:10, II; RSA 82:20
Rev 1503.04
RSA 82:20
Rev 1504.01
RSA 82:10, I(b)
Rev 1505.01
RSA 82:10, II; RSA 82:20
Rev 1506.01
RSA 21-J:13, I; RSA 82:10, I(a); RSA 82:10-a; RSA 82:32
Rev 1506.02
RSA 21-J:13, I
Rev 1507.01
RSA 21-J:28-b, I; RSA 82:16-a; RSA 82:17; RSA 83:16-a