N.H. Admin. Code § Tax 204.05

Current through Register No. 45, November 7, 2024

Section Tax 204.05 - Burden of Proof

The taxpayer shall have the burden to prove it was entitled to the statutory exemption, credit, or deferral for the year under appeal.

N.H. Admin. Code § Tax 204.05

#2256, eff 1-2-83; ss by #2943, eff 12-31-84; EXPIRED: 12-31-90

New. #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

Adopted 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.