Section Tax 201.10 - Service of Written Communications(a) All documents filed with the board shall include the filing party's mailing address, actual street address, and daytime phone number.(b) Parties shall notify the board of any change in address or phone number.(c) Unless otherwise required by statute or rule, service of written communications by the board or by parties shall be made by first class mail.(d) Unless otherwise shown by a party or unless the written communication is returned by the United States Postal Service, written communications mailed in accordance with this rule by the board or the parties shall be deemed to have been received by the person so notified.N.H. Admin. Code § Tax 201.10
#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.