N.H. Admin. Code § Rev 207.03

Current through Register No. 45, November 7, 2024
Section Rev 207.03 - Petitions for Hearing
(a) This section shall apply to all petitions for hearing under authority of RSA 21-J:28-b.
(b) Taxpayer petitions for redetermination or reconsideration shall be filed with the departmental hearings bureau, at the address provided in Rev 201.03(a).
(c) A taxpayer shall file a petition for redetermination of taxes, penalties and interest within 60 days of notice of an assessment.
(d) A taxpayer shall file a petition for reconsideration of the denial of a request for refund or request for abatement within 60 days of notice of such denial.

N.H. Admin. Code § Rev 207.03

#4060, eff 5-29-86; ss by #4510, eff 10-26-88; rpld by #5190, eff 7-23-91, INTERIM, EXPIRED: 11-21-91

New. #5389, eff 5-5-92, EXPIRED: 5-5-98

New. #6749, eff 5-19-98, EXPIRED: 5-19-06

New. #8658-B, eff 6-13-06

Amended by Volume XXXVI Number 41, Filed October 13, 2016, Proposed by #11185-B, Effective 9/20/2016, Expires 9/20/2026.