N.H. Admin. Code § Tax 214.06

Current through Register No. 45, November 7, 2024

Section Tax 214.06 - Burden of Proof

In excavation tax appeals, the taxpayer shall have the burden of proving the volume of earth upon which the assessment was made was not properly determined in accordance with RSA 72-B:1.

N.H. Admin. Code § Tax 214.06

#7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07 (from Tax 214.07); 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.