1. (a) Any person may request in writing, within 30 days after the adoption of a rule, the commissioner to issue a statement explaining the following:

   1. (1) The principal reasons for and against adoption of the rule in its final form; and
   2. (2) Reasons why the commissioner overruled arguments and considerations against the rule.

2. (b) Each request for rule explanation shall include the additional following information:

   1. (1) Name and address of the interested person;
   2. (2) Rule number and title; and
   3. (3) Dated signature of the person making the request.

3. (c) The request shall be:

   1. (1) Mailed to:

      New Hampshire Department of Revenue Administration

      P.O. Box 457

      Concord, New Hampshire 03302-0457

   2. (2) Hand delivered to:

      Governor Hugh J. Gallen Office Park South

      109 Pleasant Street

      Medical and Surgical Building

      Concord, NH 03301

Source. #8658-B, eff 6-13-06, EXPIRED: 6-13-14 New. #11077, INTERIM, eff 4-20-16, EXPIRES: 10-17-16; ss by #11185-A, eff 9-20-16