N.H. Code Admin. R. Tax 201.25
Subpoena
Effective Jul 19, 2023#5638, eff 9-1-93; ss by #7068, INTERIM, eff8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23Board of Tax and Land Appeals
- (a) If witnesses and documents are to be subpoenaed, the board and parties shall follow the procedures used in the superior court in accordance with RSA 71-B:9 and RSA 516.
- (b) The board shall not issue subpoenas to parties wishing to subpoena witnesses or documents.
(c) The party shall prepare and serve its own subpoena, which:
- (1) Includes the name and docket number of the case;
- (2) Is in the form required by RSA 516; and
- (3) Is signed by a justice of the peace as required by RSA 516:3.
- (d) Subpoenas shall be served at least 10 days before the hearing date for which the witness or document is being subpoenaed.
- (e) A subpoenaed witness may move to quash the subpoena by filing a motion to quash, stating in the motion the grounds therefor. Attendance shall be required unless the board grants the motion.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23