Section Tax 207.05 - Basis for Complaints, Board Review and Sanctions(a) Complaints, board review, and board sanctions shall be based on the following: (1) Failure to comply with Tax 207.03 standards of conduct;(2) Commission of an act or omission involving dishonesty, fraud, or misrepresentation that is substantially related to the qualifications and duties of a tax representative; or(3) Conviction, including the conviction based on a plea of guilty or nolo contendere, of a crime that is substantially related to the qualifications and duties of a tax representative or has been convicted of a felony that has not been annulled.N.H. Admin. Code § Tax 207.05
#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.