Section Tax 201.18 - Motions and Objections(a) Requests for board action shall be made by filing an original and 3 copies of a motion for each docket that complies with all applicable board rules, and: (1) Is in writing unless made on the record at a hearing;(2) States with specificity the grounds therefore;(3) States the relief sought;(4) States compliance with paragraph (b) below on seeking concurrence;(5) Is signed in accordance with Tax 201.16;(6) Is copied to all other parties; and(7) States that a copy was sent to all other parties.(b) The moving party shall make a good faith attempt to obtain concurrence from the opposing party in the relief sought, except for dispositive motions or other motions where it can reasonably be assumed the moving party will be unable to obtain concurrence. The motion shall recite compliance with this paragraph.(c) Unless apparent from the record or agreed upon by the parties, the board shall not rely upon any facts in deciding a motion unless the facts and documents relied on in the motion are submitted under certification of truthfulness subject to the penalties of RSA 641:1, RSA 641:2, and RSA 641:3.(d) An original and 3 copies of an objection to a motion, except as provided in Tax 201.37, shall be filed with the board within 10 days after the motion was filed. Once an objection is filed with the board, no further documents pertaining to the underlying motion shall be accepted from any party unless a waiver is granted pursuant to Tax 201.41.(e) Supporting memoranda and documents shall be filed with the motion or objection, unless the board has granted leave for a later filing.(f) Motions shall be decided with or without hearing. A hearing shall be granted on the board's own initiative or upon a party's request when the board concludes a hearing will materially assist the board or is required to comply with the law.(g) Any motions for summary judgment shall be filed and considered pursuant to RSA 491:8-a.(h) The board shall not receive any petitions for declaratory rulings outside the board's statutory authority contained in RSA 71-B:5.N.H. Admin. Code § Tax 201.18
#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.