Section Tax 202.05 - Hearing Attendance(a) The purpose of this section is to ensure: (1) That parties attend all hearings;(2) The efficient use of the board's and the parties' time; and(3) The board and the parties have an opportunity to obtain relevant information through presentations and inquiries at hearings.(b) In this section, "hearing" means the adjudicative proceeding scheduled to receive evidence and arguments upon which the decision on the merits will be based.(c) Parties who cannot attend the hearing shall be excused only if they file with the board not less than 14 days before the hearing date, copying the other party, a written request for leave to not attend the hearing, that includes the following: (1) A statement of the reasons the party is unavailable to attend the hearing;(2) Any information not previously filed in support of the party's arguments.; and(3) A statement the party is aware they will not have the right to confront, question or challenge the other party's evidence, or answer board questions.(d) If leave is granted for non-attendance, the board shall open the hearing and decide the appeal based on the evidence presented, including any arguments and evidence presented by the opposing party.(e) If either party fails to attend the hearing, the board shall hear and decide the appeal based on the attending party's evidence and all documents in the board's file.(f) Nothing in this section shall alter the burden of proof or constrain the board from reviewing and weighing the evidence.N.H. Admin. Code § Tax 202.05
#2256, eff 1-2-83; ss by #2943, eff 12-31-84; amd by #4589, eff 3-24-89; ss by #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 #8987-A, eff 9-24-07; ss by #9538 (eff 9-8-09)
Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10625-B, Effective 6/26/2014, Expires6/26/2024.Amended by Number 37, Filed September 14, 2023, Proposed by #13711-B, Effective 8/2/2023, Expires 8/2/2033.