N.H. Admin. Code § Tax 209.04

Current through Register No. 45, November 7, 2024
Section Tax 209.04 - Burden of Proof

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

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.