§ Tax 213.07

N.H. Code Admin. R. Tax 213.07

Burden of Proof

Effective Aug 2, 2023#7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07 (from Tax 213.08); 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

In timber tax appeals, the taxpayer shall have the burden of proving what the proper stumpage value and resulting tax should have been in accordance with RSA 79:1, III.

Source. #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07 (from Tax 213.08); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23