1. (a) The following definitions shall apply to this part:

   1. (1) “Board review” means the action initiated by a written summary of the board's concerns regarding a tax representative’s noncompliance with RSA 71-B:7-a or Tax 207.03;
   2. (2) “Commonly represent” means, within a calendar year, representation of 4 or more taxpayers in RSA 76:16, RSA 76:16-a, and RSA 83-F appeals;
   3. (3) “Complainant” means an individual or entity, except the board, who files a complaint;
   4. (4) “Complaint” means a written statement from any identified source, except the board, that alleges a tax representative has not complied with RSA 71-B:7-a or Tax 207.03; and
   5. (5) “Tax representative” means a non-attorney who, with or without compensation, commonly represents taxpayers in RSA 76:16, RSA 76:16-a, and RSA 83-F appeals before municipalities and the board.

Source. #2943, eff 12-31-84; rpld by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98 New. #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23