Section Tax 209.02 - Appeal to the Board(a) After complying with all statutory prerequisites, a taxpayer shall, within the statutory period and in writing, complete and file a written appeal document with the proper filing fee under Tax 501.01 with the board.(b) Taxpayers may either modify the "Taxpayer's State Tax Appeal to the Board of Tax and Land Appeals", form revised June 2023, known as the "appeal document" prepared by the board or may draft and file their own written appeal document that includes all of the following: (1) The taxpayer's name, address, and telephone numbers;(2) If applicable, the taxpayer's representative's name, address, and telephone numbers;(3) Which tax, penalty, or other charges are being appealed;(4) Copies of the original DRA decision, any request for reconsideration or rehearing, and any DRA final order;(5) The grounds for the appeal with sufficient specificity to allow the board and the DRA to understand the taxpayer's arguments. Conclusory statements without supporting arguments or data shall be insufficient;(6) The taxpayer's signature on the appeal document certifying and swearing under the penalties of RSA 641:3 that a redetermination or rehearing petition was timely filed with DRA and DRA has responded, and the appeal has a good faith basis, and the facts stated are true; and(7) If applicable, the taxpayer's representative's signature on the appeal document certifying and swearing under the penalties of RSA 641:3 that all certifications are true, the client has authorized the representation, and has been sent a copy of the appeal document.(c) If the appeal document is incorrectly completed or lacks sufficient specificity, the board shall declare the taxpayer in default. The board shall then order the taxpayerto file a completed appeal document or to amend the appeal document within 10 days of the clerk's date. If the taxpayer fails to comply with such order, the board shall dismiss the appeal.N.H. Admin. Code § Tax 209.02
#5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09
Amended 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.