N.H. Code Admin. R. Rev 207.03
Petitions for Hearing
Effective Sep 20, 2016#4060, eff 5-29-86; ss by #4510, eff 10-26-88; rpld by #5190, INTERIM, eff 7-23-91 New. #5389, eff 5-5-92, EXPIRED: 5-5-98 New. #6749, eff 5-19-98, EXPIRED: 5-19-06 New. #8658-B, eff 6-13-06, EXPIRED: 6-13-14 New. #11077, INTERIM, eff 4-20-16, EXPIRES: 10-17-16; ss by #11185-B, eff 9-20-16Department of Revenue Administration
- (a) This section shall apply to all petitions for hearing under authority of RSA 21-J:28-b.
- (b) Taxpayer petitions for redetermination or reconsideration shall be filed with the departmental hearings bureau, at the address provided in Rev 201.03(a).
- (c) A taxpayer shall file a petition for redetermination of taxes, penalties and interest within 60 days of notice of an assessment.
- (d) A taxpayer shall file a petition for reconsideration of the denial of a request for refund or request for abatement within 60 days of notice of such denial.
Source. #4060, eff 5-29-86; ss by #4510, eff 10-26-88; rpld by #5190, INTERIM, eff 7-23-91 New. #5389, eff 5-5-92, EXPIRED: 5-5-98 New. #6749, eff 5-19-98, EXPIRED: 5-19-06 New. #8658-B, eff 6-13-06, EXPIRED: 6-13-14 New. #11077, INTERIM, eff 4-20-16, EXPIRES: 10-17-16; ss by #11185-B, eff 9-20-16