N.H. Code Admin. R. Tax 207.12
Decision and Standard of Proof
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) After the adjudicative hearing, the board shall issue a written decision.
- (b) If the board finds, by a preponderance of the evidence, that the tax representative’s actions do not comply with RSA 71-B:7-a and Tax 207.03, an order of violation and sanction pursuant to Tax 207.06 shall be issued and, if not, the board shall close the investigation.
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