For telephone common carriers and telecommunication services providers, audits of the surcharge shall be conducted in accordance with the applicable rules of the department of revenue, pursuant to RSA 21-J and RSA 82-A. Any telephone common carrier or telecommunication service provider aggrieved by a determination of liability by the department of revenue may appeal pursuant to RSA 21-J.

Source. #9091, eff 2-21-08 (See Revision Note at Chapter Heading for Saf-C 7000); amd by #11010, INTERIM, eff 1-1-16, EXPIRES: 6-29-16 (from Saf-C 7007.10); ss by #11128, eff 6-29-16