N.H. Code Admin. R. Tax 207.05
Basis for Complaints, Board Review and Sanctions
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; 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) Complaints, board review, and board sanctions shall be based on the following:
- (1) Failure to comply with Tax 207.03 standards of conduct;
- (2) Commission of an act or omission involving dishonesty, fraud, or misrepresentation that is substantially related to the qualifications and duties of a tax representative; or
- (3) Conviction, including the conviction based on a plea of guilty or nolo contendere, of a crime that is substantially related to the qualifications and duties of a tax representative or has been convicted of a felony that has not been annulled.
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