Section Rev 209.01 - Petition for Declaratory Ruling(a) Petitions concerning a proposed, specific taxable transaction shall be filed with the department at least 90 days prior to the date of the proposed transaction.(b) A petition for declaratory ruling on a proposed, specific taxable transaction shall include the following: (1) Full names and addresses of all interested parties;(2) The federal identification number, social security number or department license number of all interested parties;(3) A full and precise statement of the business reasons for the proposed transaction;(4) A detailed description of the proposed transaction;(5) True copies of all contracts, deeds, agreements, instruments and other documents involved in the proposed transaction;(6) Reference to the RSA sections and rules relating to the subject of the petition for declaratory ruling;(7) A statement whether, to the best of the petitioner's knowledge, the issue which is the subject of the petition: a. Is under examination by the department;b. Has been examined by the department and, if applicable, the statutory period of limitation on assessment, per RSA 21-J:29 has not expired;c. Is under consideration by the department in connection with a return of a prior period; ord. Is pending in litigation.(c) A petition for declaratory ruling and any factual information submitted therewith shall be accompanied by a declaration by the petitioner in the following form: "I declare that I have examined this petition, including accompanying documents, and to the best of my knowledge and belief, the facts presented in support of the requested declaratory ruling are true, correct, and complete."
(d) Within 30 days after receipt of a petition for declaratory ruling, the department shall advise the petitioner:(1) If additional information or representations are required; or(2) If the complexity of the petition leads the department to foresee a delay in the issuance of a ruling.(e) After the department has received a response to any, and all, requests for additional information or representations, the department shall issue a declaratory ruling applying any applicable statutes, rules, court opinions, or department final orders to the proposed transaction described in the petition.N.H. Admin. Code § Rev 209.01
#1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; amd by #3100, eff 8-20-85; ss by #4060, eff 5-29-86; ss by #4706, eff 11-21-89; ss by #5389, eff 5-5-92; ss by #5423, eff 6-23-92; ss by #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A, eff 6-13-06
Amended by Volume XXXVI Number 41, Filed October 13, 2016, Proposed by #11185-A, Effective 9/20/2016.