Appeal of a final decision or order to the board of tax and land appeals or the superior court, in the county in which the taxpayer resides or has a place of business or resident agent, pursuant to RSA 21-J:28-b, shall be made within:

1. (a) Thirty days of the final decision or order of the presiding officer, if no motion or petition is made pursuant to Rev 206.02; or
2. (b) Thirty days of the decision of the presiding officer on a motion or petition made pursuant to Rev 206.02.

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