§ Tax 209.04

N.H. Code Admin. R. Tax 209.04

Burden of Proof

Effective Aug 2, 2023#5638, eff 9-1-93; ss by #6762, eff 7-1-98; ss by #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

The taxpayer shall have the burden to prove the DRA erred in its decision.

Source. #5638, eff 9-1-93; ss by #6762, eff 7-1-98; ss by #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