N.H. Code Admin. R. Tax 207.04
Complaints
Effective Aug 2, 2023#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; amd by #7874-B, eff 4-18-03; 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 8-2-23Board of Tax and Land Appeals
(a) A complainant shall include the following information in the complaint:
- (1) The complainant's name, address, and phone number;
- (2) The complainant's source of knowledge about the tax representative;
- (3) Whether the complainant is filing as an individual or on behalf of an entity; and
- (4) The specific reasons a tax representative has not complied with RSA 71-B:7-a or Tax 207.03.
- (b) If the board concludes during the preliminary review or after the disciplinary hearing that a complaint was filed without a good faith basis, the complainant shall be subject to an order of costs under RSA 71-B:9 and Tax 201.39.
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; amd by #7874-B, eff 4-18-03; 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