Section Tax 207.02 - Definitions(a) The following definitions shall apply to this part:(1) "Board review" means the action initiated by a written summary of the board's concerns regarding a tax representative's noncompliance with RSA 71-B:7-a or Tax 207.03;(2) "Commonly represent" means, within a calendar year, representation of 4 or more taxpayers in RSA 76:16, RSA 76:16-a, and RSA 83-F appeals;(3) "Complainant" means an individual or entity, except the board, who files a complaint;(4) "Complaint" means a written statement from any identified source, except the board, that alleges a tax representative has not complied with RSA 71-B:7-a or Tax 207.03; and(5) "Tax representative" means a non-attorney who, with or without compensation, commonly represents taxpayers in RSA 76:16, RSA 76:16-a, and RSA 83-F appeals before municipalities and the board.N.H. Admin. Code § Tax 207.02
#2943, eff 12-31-84; rpld by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #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.