Section Tax 201.35 - Requests for Findings of Fact and Rulings of Law, Legal Memoranda, Decisions or Orders(a) All requests for findings or rulings and hearing memoranda shall be submitted to the board before the close of a hearing. When parties have leave to submit requests or memoranda after a hearing, the board shall provide the parties with a filing schedule. The party with the burden of proof shall file the first memorandum, and then the opposing party shall file its memorandum. Additional memoranda may only be filed by leave of the board, which shall be granted only when they will assist the board.(b) Requests for findings or rulings shall consist of separately numbered paragraphs with only one finding or ruling per paragraph. Parties shall be limited to a combined total of 25 requests. Requests that contain multiple findings or rulings shall be marked "neither granted nor denied."(c) Each party submitting written requests for findings or rulings of law shall also submit a microsoft word compatible electronic version to clerk@btla.nh.gov.(d) Following the hearing, the board shall issue a decision or order with sufficient specificity to allow the parties to understand its basis.(e) The board shall retain each file for at least 5 years following the date of the final decision or the date of the decision on any appeal, unless the director of the division of archives and records management of the department of state sets a different retention period pursuant to rules adopted under RSA 5:40.N.H. Admin. Code § Tax 201.35
#5638, eff 9-1-93; ss 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 (formerly Tax 201.36).