The taxpayer shall have the burden to prove the DRA erred in its decision.
N.H. Admin. Code § Tax 209.04
#5638, eff 9-1-93; ss by #6762, eff 7-1-98; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09
The taxpayer shall have the burden to prove the DRA erred in its decision.
N.H. Admin. Code § Tax 209.04
#5638, eff 9-1-93; ss by #6762, eff 7-1-98; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09