Section Tax 207.12 - Decision and Standard of Proof(a) After the adjudicative hearing, the board shall issue a written decision.(b) If the board finds, by a preponderance of the evidence, that the tax representative's actions do not comply with RSA 71-B:7-a and Tax 207.03, an order of violation and sanction pursuant to Tax 207.06 shall be issued and, if not, the board shall close the investigation.N.H. Admin. Code § Tax 207.12
#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.