The department's physical location and mailing address, unless otherwise designated for specific purposes, shall be as follows:

1. (a) For adjudicative proceedings, held in accordance with RSA 541-A:31-36:

   1. (1) The physical location shall be:

      New Hampshire Department of Revenue Administration

      Hearings Bureau

      Governor Hugh J. Gallen Office Park South

      109 Pleasant Street

      Medical and Surgical Building

      Concord, New Hampshire 03301

   2. (2) The mailing address shall be:

      New Hampshire Department of Revenue Administration

      Hearings Bureau

      PO Box 1467

      Concord, New Hampshire 03302-1467

2. (b) For public comment hearings for rulemaking, held in accordance with RSA 541-A:11:

   1. (1) The physical location shall be:

      New Hampshire Department of Revenue Administration

      Governor Hugh J. Gallen Office Park South

      109 Pleasant Street

      Medical and Surgical Building

      Concord, New Hampshire 03301

   2. (2) The mailing address shall be:

      New Hampshire Department of Revenue Administration

      Legal Bureau

      PO Box 457

      Concord, New Hampshire 03302-0457

Source. #4060, eff 5-29-86; ss by #4510, eff 10-26-88; ss by #5423, eff 6-23-92; ss by #6124, eff 11-23-95; ss by #6749, eff 5-19-98, EXPIRED: 5-19-06 New. #8658-A, eff 6-13-06; ss by #11185-A, eff 9-20-16