Section Tax 201.30 - Evidence(a) Pursuant to RSA 71-B:7 the board shall not be bound by the strict rules of evidence adhered to in the superior court.(b) In ruling on objections to evidence presented, the board shall give due regard to the principles behind the rules of evidence and the board's statutory function and purpose.(c) The board shall exclude irrelevant, immaterial, and unduly repetitious evidence in accordance with RSA 541-A:33, II.N.H. Admin. Code § Tax 201.30
#5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; 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.