N.H. Admin. Code § Tax 207.06

Current through Register No. 45, November 7, 2024
Section Tax 207.06 - Sanctions
(a) If the board finds a tax representative failed to comply with RSA 71-B:7-a, or Tax 207.03, or both, the board shall, based on the severity of the non-compliance, impose one or more of the following sanctions.:
(1) Require the tax representative to participate in remedial action, such as completing a course in a selected area of valuation, taxation, ethics, or administrative procedures;
(2) Written censure to be posted at the board;
(3) Suspension for a specified time period not to exceed one year; and
(4) Revocation of the right to act as a tax representative before municipalities and the board.
(b) At the time the board suspends or revokes a tax representative's right to represent taxpayers, the board shall determine what appropriate steps are necessary to ensure the represented taxpayers are not adversely affected by the suspension or revocation.

N.H. Admin. Code § Tax 207.06

#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.