§ Rev 201.04

N.H. Code Admin. R. Rev 201.04

Appearance Before the Department

Effective Sep 20, 2016#4060, eff 5-29-86; ss by #5423, eff 6-23-92; ss by #6749, eff 5-19-98, EXPIRED: 5-19-06 New. #8658-A, eff 6-13-06; ss by #11185-A, eff 9-20-16Department of Revenue Administration

(a) A taxpayer may appear in a proceeding either personally or through a representative duly authorized by a power of attorney, described in Rev 2903.03, executed by the taxpayer.
(b) No power of attorney shall be required of officers, directors, partners, or members of the taxpayer.

Source. #4060, eff 5-29-86; ss by #5423, eff 6-23-92; 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