“File” means:
- (a) The date a declaration is determined to be in compliance with RSA 498-A:5, after receipt and review by the board; or
(b) The date an appeal document, abatement application, or other document is:
- (1) Hand delivered and received by the proper filing office;
- (2) Postmarked by the United States Postal Service in accordance with RSA 76:16-e and RSA 80:55; or
- (3) Marked as receipted for delivery by a courier or overnight service such as Federal Express or United Parcel Service.
Source. #7152, eff 12-10-99 (formerly Tax 101.23); ss by #7875, eff 4-18-03; ss by 8985, eff 9-24-07 (from Tax 102.25); ss by #10623, eff 6-26-14 (from Tax 102.28); ss by 13686, eff 7-19-23