Section Tax 207.04 - Complaints(a) A complainant shall include the following information in the complaint:(1) The complainant's name, address, and phone number;(2) The complainant's source of knowledge about the tax representative;(3) Whether the complainant is filing as an individual or on behalf of an entity; and(4) The specific reasons a tax representative has not complied with RSA 71-B:7-a or Tax 207.03.(b) If the board concludes during the preliminary review or after the disciplinary hearing that a complaint was filed without a good faith basis, the complainant shall be subject to an order of costs under RSA 71-B:9 and Tax 201.39.N.H. Admin. Code § Tax 207.04
#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; amd by #7874-B, eff 4-18-03; 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.