Section Tax 201.36 - Motions for Rehearing, Reconsideration, or Clarification(a) Motions for rehearing, reconsideration, or clarification or other such post hearing motion, collectively "rehearing motion," shall be filed within 30 days after the clerk's date on the board's order or decision. Filing a rehearing motion shall be a prerequisite to appealing to the supreme court in accordance with RSA 541:3, RSA 541:4, and RSA 541:6.(b) Rehearing motions shall state with specificity all points of law or fact the moving party contends the board overlooked, misapprehended, or requires clarification.(c) The opposing party shall not be required to file an objection to a rehearing motion. If an objection is filed, however, it shall be filed no later than 5 days after the rehearing motion is filed and simultaneously copied to all other parties pursuant to Tax 102.26 and Tax 201.14, respectively. The objection may include a request for additional time to respond to the rehearing motion. Once an objection is received by the board, no further filings shall be accepted unless a waiver is granted pursuant to Tax 201.41.(d) Pursuant to RSA 541:5, if the board does not grant or deny the rehearing motion within 10 days, a suspension order shall be issued.(e) Rehearing motions shall only be granted for good reason, pursuant to RSA 541:3, and a showing shall be required that the board overlooked or misapprehended the facts or the law and such error affected the board's decision. Rehearing motions shall not be granted for harmless errors that, if corrected, would not change the board's decision.(f) A party who fails to attend a hearing may file a motion requesting a hearing. Such motion shall only be granted if the moving party shows the failure to attend was due to accident, mistake, or misfortune.(g) Parties shall submit all evidence and present all arguments at the hearing. Therefore, rehearing motions shall not be granted to consider evidence previously available to the moving party but not presented at the hearing or to consider new arguments that could have been raised at the hearing. Except by leave of the board, parties shall not submit new evidence with rehearing motions. Leave shall only be granted when the offering party has shown the evidence was newly discovered and could not have been discovered with due diligence in time for the hearing and when the new evidence will assist the board.(h) If a rehearing motion is granted, the board shall either revise its decision or order without rehearing or it shall schedule a further hearing if required to correct the error.N.H. Admin. Code § Tax 201.36
#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 201.37).