N.H. Admin. Code § Tax 207.08

Current through Register No. 48, November 27, 2024
Section Tax 207.08 - Board Investigation of Complaint
(a) The board shall initiate any complaint investigation it deems appropriate.
(b) Complaint investigations shall be conducted by the board staff but not by the board members.
(c) Upon commencement of a complaint investigation, the board shall inform the tax representative about the nature and purpose of the complaint investigation.
(d) All complaint investigative materials shall be placed in a written report filed with the board and copied to the tax representative.
(e) The complaint investigative report shall be filed within 60 days of the complaint filing. The tax representative shall then have 20 days to file a response to the report.
(f) Unless previously supplied, if the complaint investigative report shall be used at a disciplinary hearing, it shall be provided to the tax representative no less than 20 days before the hearing.

N.H. Admin. Code § Tax 207.08

#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.