- (a) Petitions for intervention may be filed at any time after the filing of the petition for redetermination or reconsideration, but no later than the close of the record.
(b) A petition for intervention shall state the following:
- (1) A detailed explanation of the petitioner's interest affected by the proceeding;
- (2) A detailed explanation of the petitioner's position with respect to the interest being affected;
- (3) An explanation why the interest of the parties and the orderly and prompt conduct of the proceeding would not be impaired by the granting of such intervention; and
- (4) Any other reasons why the petitioner should be permitted to intervene.
- (c) A petition for intervention shall not be granted if it would compromise or otherwise violate the confidentiality provisions of RSA 21-J:14 relating to department records, unless confidentiality is waived by the taxpayer.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92 New. #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