Section Tax 201.09 - Appearances by Attorneys(a) An attorney who is a member in good standing of the bar of any court of the United States or of the highest court of any state shall be permitted to practice before the board in a particular action after filing an appearance. An out of state attorney shall include a certification that the attorney's client has been informed, in writing, that the attorney is not admitted to practice law in New Hampshire.(b) The board shall require an out of state attorney to associate with a New Hampshire attorney if, after a duly noticed hearing, the board determines the attorney is unfamiliar with applicable New Hampshire law and the board's procedures and administrative rules.(c) The board shall revoke an out of state attorney's permission to represent a party when the board concludes, after a duly noticed hearing:(1) That the attorney is unfamiliar with applicable New Hampshire law and the board's procedures and administrative rules; and(2) The attorney's continued representation would be detrimental to the represented party.(d) All attorneys shall act in accordance with the New Hampshire professional conduct rules.N.H. Admin. Code § Tax 201.09
#5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-A, eff 4-18-03; ss by #8986, eff 9-24-07
Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10624, Effective 6/26/2014.Amended by Number 32, Filed August 10, 2023, Proposed by #13687, Effective 7/19/2023.