CHAPTER
Rev 200 PROCEDURAL RULES
Statutory
authority RSA 21-J:13
PART
Rev 201 GENERAL INFORMATION AND
DEFINITIONS
Rev 201.01 Purpose and Scope. These rules shall govern all proceedings
involving the administration, assessment, and refund of taxes within the
statutory jurisdiction of the department, as well as rulemaking petitions and
declaratory rulings. These shall be
construed to secure the just, speedy and economical resolution of departmental
proceedings.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New.
#8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 201.02 Definitions.
(a)
"Adjudicative proceeding" means the procedure to be followed
in contested cases, as provided in RSA 541-A, including an opportunity for
hearing. The term does not include
rulemaking or a declaratory ruling.
(b)
“Applicant” means a person or entity applying for a license issued by
the department. The term includes a
person or entity that owns or has a right to control any interest in the
applicant.
(c)
“Close of the record” means the point at which the presiding officer has
received all written and oral submissions of the parties.
(d)
“Contested case” means “contested case” as defined in RSA 541-A:1, IV.
(e)
"Declaratory ruling" means a written statement issued by the department
in response to a petition from a taxpayer to interpret and apply the tax or
revenue laws, rules, or both to the taxpayer's specific set of facts
regarding a proposed transaction.
(f)
“Department” means the New Hampshire department of revenue administration.
(g)
"Division" means the various subunits of the department
responsible for carrying out the administration of the department's
responsibilities under law and their employees.
(h)
"Hearing" means a trial-type evidentiary hearing conducted by
the presiding officer in an adjudicative proceeding, which affords the parties
an opportunity to be present and respond to arguments, and to present supporting
evidence and witness testimony on disputed issues.
(i)
"License" means a formal authorization in the form of a
document identified as a license and issued by the department.
(j) "Licensee" means a person or entity
that:
(1) Holds a license:
a. Issued
by the department; or
b. Issued
by the New Hampshire liquor commission under RSA 178, if a tobacco tax retailer
or sampler; or
(2) Owns or has a right to control any interest
in the person or entity holding a license pursuant to (j)(1) above.
(k) "Motion" means
any request by a party to a proceeding for an order relating to that
proceeding.
(l) “Non-adjudicative process” means
all procedures and actions other than an adjudicative proceeding.
(m) "Notice" means
notification or information provided to a party.
(n)
"Order" means a document issued by the department determining:
(1) The correctness of an assessment or
reassessment of taxes, penalties, or interest;
(2) A taxpayer's or person's rights to:
a. A refund of taxes, penalties, or interest;
b. A license; or
c. Some other property or privilege; or
(3) Requiring a taxpayer, licensee, or division
to do, or to abstain from doing, some thing.
(o)
"Party" means each taxpayer, person, or department division,
named or properly admitted as a party who is directly interested in any
proceeding before the department.
(p) "Petitioner"
means the person filing a petition or a motion.
(q)
"Presiding officer" means the commissioner or any individual
to whom the commissioner has delegated the authority to preside over an
adjudicative proceeding.
(r)
“Proof by a preponderance of the evidence” means a demonstration by
admissible evidence that a fact or legal conclusion is more probable than not
to be true.
(s) "Request for
abatement" means any written communication seeking abatement of assessed
tax, penalties, or interest.
(t)
"Rulemaking" means the process for the formulation and
adoption of a rule.
Source. #4060, eff 5-29-86; ss by #5389, eff 5-5-92;
amd by #6689, eff 2-21-98; ss by #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; amd by #9825-A, eff 11-25-10; ss by #11185-A, eff 9-20-16; amd by
#13076-A, eff 7-25-20
Rev 201.03
Department Address. The
department's physical location and mailing address, unless otherwise designated
for specific purposes, shall be as follows:
(a)
For adjudicative proceedings, held in accordance with RSA 541-A:31-36:
(1) The physical location shall be:
New Hampshire Department of Revenue Administration
Hearings Bureau
Governor Hugh J. Gallen Office Park South
109 Pleasant Street
Medical and Surgical Building
Concord, New Hampshire 03301
(2) The mailing address shall be:
New Hampshire Department of Revenue Administration
Hearings Bureau
PO Box 1467
Concord, New Hampshire
03302-1467
(b)
For public comment hearings for rulemaking, held in accordance with RSA
541-A:11:
(1) The physical location shall be:
New Hampshire Department of Revenue Administration
Governor Hugh J. Gallen Office Park South
109 Pleasant Street
Medical and Surgical Building
Concord, New Hampshire 03301
(2) The mailing address shall be:
New Hampshire Department of Revenue Administration
Legal Bureau
PO Box 457
Concord, New Hampshire 03302-0457
Source. #4060, eff 5-29-86; ss by #4510, eff
10-26-88; ss by #5423, eff 6-23-92; ss by #6124, eff 11-23-95; ss by #6749, eff
5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 201.04 Appearance Before the Department.
(a)
A taxpayer may appear in a proceeding either personally or through a
representative duly authorized by a power of attorney, described in Rev
2903.03, executed by the taxpayer.
(b)
No power of attorney shall be required of officers, directors, partners, or members of the taxpayer.
Source. #4060, eff 5-29-86; ss by #5423, eff 6-23-92;
ss by #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 201.05 Appearance of Department Staff. Department staff representing the department
in adjudicative proceedings shall not act as technical assistants to the
presiding officer.
Source. #4060, eff 5-29-86; ss by #5423, eff 6-23-92;
ss by #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 201.06 Computation of Time Generally.
(a)
Any time period specified in this chapter shall begin with the day
following the act, event, or default, and shall include the last day of the
period, unless it is a Saturday, Sunday or legal holiday, in which event the
period runs until the end of the next day which is not a Saturday, Sunday, or
legal holiday.
(b)
When the period prescribed or allowed is less than 7 calendar days,
intermediate Saturdays, Sundays, and legal holidays shall be excluded from the
computation.
Source. #4060, eff 5-29-86; ss by #5423, eff 6-23-92;
ss by #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 201.07 Motion for Change in Allowed Times.
(a)
Except where the time is fixed by statute, any party may move to extend
or shorten the time provided for the filing of any document, or advance or
postpone the time set for any hearing.
(b)
A motion for change of time shall only be granted upon a showing of just
cause by the moving party, such as, but not limited to:
(1) Complexity of legal or factual issues;
(2) Newly discovered evidence that was previously
unavailable;
(3) Illness; or
(4) A scheduling conflict.
Source. #4060, eff 5-29-86; ss by #5423, eff 6-23-92;
ss by #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 201.08 Failure to Comply with Rules.
(a)
A party failing to comply with rules shall be provided, whenever
possible, an opportunity to reform the noncompliant document, application,
petition, motion, or action within a reasonable period of time, subject to any
statutory limitations.
(b)
Failure to come into compliance with the rules shall result in:
(1) The refusal by the department to accept a
noncompliant document for filing;
(2) The denial of a noncompliant application,
petition or motion;
(3) The issuance of an order adverse to any
noncompliant party; or
(4) Such other action as might be reasonably
likely to foster compliance.
Source. #4060, eff 5-29-86; ss by #5423, eff 6-23-92;
ss by #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 201.09 Modification or Suspension of Rules.
(a)
The presiding officer shall, when the interests of justice require
modification, modify or suspend any requirement or limitation imposed by this
chapter.
(b)
Such modification or suspension shall be made on the presiding officer's
own initiative or upon the motion of any party.
(c)
Any such modification or suspension shall only be made for just
cause, such as, but not limited to:
(1) Scheduling conflicts;
(2) Illness; or
(3) Introduction of new factual or legal issues.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
PART
Rev 202 FORM AND SERVICE OF DOCUMENTS
Rev 202.01 Form, Appearance, and Number of Documents.
(a)
All petitions, motions, memoranda, briefs, affidavits, subpoenas, or
similar documents to be filed under the rules of this chapter shall:
(1) Be typewritten or clearly printed on strong
durable paper 8 1/2" x 11" in size;
(2) Contain the title and docket number of the
proceeding, if known;
(3) Be dated and signed; and
(4) State the title, if any, and address of the
signor.
(b)
Except as otherwise provided in this chapter, the party filing any
documents with the department, described in (a) above, shall serve a copy upon
each interested party and certify to the hearings bureau that such service has
been made.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; amd by #6689, eff
2-21-98; ss by #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 202.02 Subscription and
Veracity of Documents.
(a)
All petitions and motions filed with the department shall be signed by
the party, or, if the party appears by a representative, by the representative.
(b)
The signature on the document shall constitute and certify that:
(1) The signor has read the document;
(2) The signor is authorized to file it; and
(3) To the best knowledge, information, and
belief of the signor, there is good ground to support it, and that it is not
filed for delay.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 202.03 Service of Documents.
(a)
All notices, orders, decisions or other documents issued by the
presiding officer pursuant to this chapter, shall be served by the presiding
officer upon all parties to the proceeding.
(b)
Except as otherwise provided by statute or by this chapter, service of
all documents relating to a proceeding shall be made:
(1) By personal delivery; or
(2) By depositing a copy of the document, with
first class postage prepaid, in the United States mail, addressed to the party
to be served at the last known address of the party, provided such party is not
represented.
(c)
Where a party has appeared by a representative, service shall be upon
the representative.
Source. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
PART
Rev 203 PETITIONS, REQUESTS FOR
ABATEMENT AND MOTIONS
Rev 203.01 Petitions for Redetermination and
Reconsideration and Requests for Abatement.
Unless otherwise required by statute or by this chapter, all petitions
and requests for abatement filed pursuant to Rev 207.02 shall contain the
following:
(a)
The taxpayer's name;
(b)
Address;
(c)
The taxpayer's federal employer identification number, social security
number, or department license number, whichever is applicable;
(d)
Name and address of the taxpayer's representative, if any;
(e)
A concise statement of the facts supporting the petition or request for
abatement;
(f)
The specific relief, which the taxpayer seeks;
(g)
The identification of any statutes, rules, orders, cases, or other authority,
which entitles the taxpayer to have the department act as requested; and
(h)
A copy of the tax notice to which the appeal relates, if any.
Source. #4060, eff 5-29-86; ss by #5389, eff 5-5-92,
EXPIRED: 5-5-98
New. #6749, eff 5-19-98 (from Rev 203.02), EXPIRED:
5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 203.02 Motions. Unless otherwise specifically provided in
this chapter, all motions and replies shall conform to the following:
(a)
Unless presented during an oral session of a proceeding, all motions and
replies thereto shall be in writing;
(b) A motion presented at oral session shall be
submitted in writing if the presiding officer determines that doing so would be
in the interests of justice and the orderly and prompt conduct of the
proceeding;
(c)
All motions shall state clearly and concisely:
(1) The purpose of the motion;
(2) The relief sought by the motion;
(3) The statutes, rules, orders, or other
authority authorizing the relief sought by the motion;
(4) The facts claimed to constitute the grounds
requiring the relief requested by the motion; and
(5) That concurrence to the motion
has been sought and that the opposing party objects, consents, or takes no position on the motions or that attempts to contact
the opposing party were not successful;
(d)
Replies to motions shall state clearly and concisely:
(1) The defense of the party filing the reply;
(2) The action which the party filing the reply
wishes the agency to take on the motion;
(3) The statutes, rules, order, or other
authority relied upon in defense of the motion; and
(4) Any facts which are additional to or different
from the facts stated in the motion; and
(e)
A reply to a motion shall specifically admit or deny each fact contained
in the motion. Failure to deny a fact
contained in a motion shall constitute the admission of the fact for the
purposes of the motion. In the event a
party filing a reply to a motion lacks sufficient information to either admit
or deny a fact contained in the motion, the party shall so state, specifically
identifying such fact.
Source. #4060, eff 5-29-86; ss by #5389, eff 5-5-92,
EXPIRED: 5-5-98
New. #6749, eff 5-19-98 (from Rev 203.03), EXPIRED:
5-19-06
New. #8658-A,
eff 6-3-06; ss by #11185-A, eff 9-20-16
Rev 203.03 Motion for Continuance. All motions for continuance shall:
(a)
Meet the requirements of Rev 203.02;
(b)
Be filed at least 7 days prior to the scheduled hearing; and
(c)
State specific reasons for the request.
Source. #5389, eff 5-5-92; EXPIRED: 5-5-98
New. #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 203.04 Motion Hearings. Unless an oral motion hearing is ordered by
the presiding officer, all motions shall be decided upon the writings
submitted.
Source. #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 203.05 Repetitious Motions. Repetitious motions shall not be entertained
by the presiding officer.
Source. #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 203.06 Replies to Motions. Unless otherwise specifically ordered by the
presiding officer pursuant to Rev 201.07, replies to motions shall be filed
within 10 days after the filing of the motion.
Source. #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 203.07 Failure to Reply to
Motion. Failure to reply to a motion
within the time allowed shall constitute a waiver of objection to the motion,
but shall not in and of itself constitute grounds for granting the motion.
Source. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
PART
Rev 204 ADJUDICATIVE PROCEEDINGS: PRACTICE
AND PROCEDURE GENERALLY
Rev 204.01 Applicability. This part shall apply to all proceedings
conducted by the presiding officer, except as otherwise provided in this
chapter or by statute.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 204.02 Non-Adjudicative Process.
(a)
The presiding officer shall forward all petitions for redetermination or
reconsideration and requests for abatement filed with the hearings
bureau to the appropriate division for review and response, pursuant to RSA
21-J:28-b.
(b) The division, in writing, shall
approve or deny, in whole or in part, the relief requested, within 120 days of the
department’s receipt of the petition for redetermination, reconsideration or
request for abatement.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-B, eff 6-13-06, EXPIRED: 6-13-15
New. #11077, INTERIM,
eff 4-20-16, EXPIRES: 10-17-16; ss by
#11185-A, eff 9-20-16; amd by #12905, eff 10-23-19; ss by 13126-A,
eff 10-24-20
Rev 204.03 Commencement of Adjudicative Proceeding. If the matter between the division and the
petitioner is not resolved within the 120-day period, the matter shall be
considered a contested case within the meaning of RSA 21-J:28-b and the
presiding officer shall issue a notice of hearing.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16; ss by #12905, eff 10-23-19
Rev 204.04 Notice of Hearing.
(a)
After selecting a hearing date, the presiding officer shall serve upon
all parties an order of notice of hearing containing the following:
(1) A brief summary of the subject matter of the
proceeding;
(2) A summary of the issues to be resolved;
(3) A statement of the legal authority for the
proceeding and an identification of the applicable statutes and departmental
administrative rules;
(4) A statement specifying the:
a. Date;
b. Time; and
c. Location of the hearing; and
(5) A statement that each party may be
represented by an attorney at the party’s own expense.
(b)
Except as otherwise provided by statute, or unless a shorter period is
agreed to by the parties, the parties shall be given 60 days notice of a
hearing.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 204.05 Prehearing Conferences.
(a)
The presiding officer shall, upon motion of any party, schedule one or
more prehearing conferences to aid in the disposition of an adjudicative
proceeding.
(b)
The presiding officer shall, on his or her own initiative, schedule one
or more prehearing conferences if doing so will aid in disposition of an
adjudicative proceeding in circumstances such as, but not limited to:
(1) Cessation of progress in negotiations between
the parties; or
(2) Complicated issues requiring scheduling of
documentary and evidentiary submissions.
(c)
The matters to be considered at such conference shall include:
(1) All the matters set forth in RSA 541-A:31,
V(c); and
(2) Any motion or consent to informal disposition
of the proceeding as set forth in Rev 204.04.
(d)
Unless waived by the parties, such conferences shall be tape-recorded
and the recording made part of the record.
(e)
Matters decided at a prehearing conference shall be described in an
appropriate and timely order.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 204.06 Waiver of Hearing.
(a)
Taxpayers may request informal disposition of their case by filing a
waiver of their right to a hearing in their adjudicative proceeding under RSA
541-A.
(b)
A waiver of hearing shall contain the following statements:
"I hereby
waive my right a hearing in an adjudicative proceeding provided for by RSA
541-A:31 through 541-A:36";
"I understand
that waiving my right to a hearing in an adjudicative proceeding, as permitted
by RSA 541-A:37 and 541-A:31, V (a) shall mean the Department of Revenue
Administration is not required to hear any additional evidence or arguments
beyond those which have already been presented ”; and
"I further
understand that my signature affixed below in no way affects any statutory
right of appeal I may have to the Board of Tax and Land Appeals or the superior
courts pursuant to RSA 21-J:28-b, IV."
(c)
The waiver of hearing in an adjudicative proceeding shall be signed and
dated by the taxpayer or an authorized representative. Any written exhibits, affidavits, memoranda,
or briefs that the taxpayer wishes the presiding officer to consider in making
its final decision or order, which have not already been submitted as part of
the record in this proceeding, shall be attached to the taxpayer’s waiver of
hearing.
(d)
Within 10 days, the division shall consent or object to the request for
informal disposition.
(e)
If the division objects to the taxpayer’s request for waiver of hearing
in an adjudicative proceeding, the presiding officer shall, considering the evidence
and argument then in the record, determine whether to grant or deny the
request, based upon the following:
(1) If resolution
of the adjudication depends upon disputed issues of fact, the request shall be
denied;
(2) If the legal issues involved in the
adjudication are not clearly defined, the request shall be denied; and
(3) If the legal issues are clearly defined, and
there are no material issues of disputed facts, the request shall be granted.
(f)
When hearing in an adjudicative proceeding is waived, either by consent
or by order, the division shall be given 15 days in which to file a
supplemental written submission.
(g) Upon the expiration of the
division’s deadline to file a supplemental written submission, or upon the
filing of the division’s supplemental written submission with the presiding officer,
the record in the adjudicative proceeding shall close, and proceed to
adjudication based upon the written record.
(h)
Any party wishing to submit evidence and argument and proceed to adjudication
on the written record shall notify the presiding officer, in writing and in
accordance with Rev 202.01 and Rev 204.04 no later than 30 days prior to the
scheduled hearing.
Source. #4060, eff 5-29-86; ss by #5389, eff 5-5-92;
rpld by #5800, eff 3-23-94, EXPIRED: 3-23-00
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 204.07 Intervention.
(a) Petitions for intervention may be
filed at any time after the filing of the petition for redetermination or
reconsideration, but no later than the close of the record.
(b)
A petition for intervention shall state the following:
(1) A detailed explanation of the petitioner's
interest affected by the proceeding;
(2) A detailed explanation of the petitioner's
position with respect to the interest being affected;
(3) An explanation why the interest of the
parties and the orderly and prompt conduct of the proceeding would not be
impaired by the granting of such intervention; and
(4) Any other reasons why the petitioner should
be permitted to intervene.
(c) A petition for intervention shall not be
granted if it would compromise or otherwise violate the confidentiality
provisions of RSA 21-J:14 relating to department records, unless confidentiality
is waived by the taxpayer.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 204.08 Subpoenas.
(a) Any party wishing to subpoena a witness or
documents shall comply with RSA 516. The presiding officer shall not issue subpoenas
to parties wishing to subpoena witnesses or documents.
(b) The party shall prepare and serve its own
subpoena, which:
(1) Includes the name and docket number of the case;
(2) Is in the form required by RSA 516; and
(3) Is issued by a justice or judge as required
by RSA 516:3.
(c)
Subpoenas shall be served at least 10 days before the hearing date for
which the witness is being subpoenaed.
(d)
A subpoenaed witness may move to quash the subpoena by filing a motion
to quash with a justice or judge, pursuant to RSA 516:3, stating in the motion
the grounds therefor. Filing a motion to quash shall not excuse the witness's
attendance unless the motion is granted prior to the hearing.
Source.
#4060, eff 5-29-86; ss by #4706, eff 11-21-89;
ss by #5423, eff 6-23-92; ss by #6749, eff 5-19-98, eff 5-19-98, EXPIRED:
5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 204.09 Hearings; Methods of Proceeding.
(a)
Hearings shall be of the trial-type evidentiary hearing or consist of
oral or written argument, or both, as determined by the types of evidence
submitted by the parties.
(b)
Parties involved in a hearing may submit any, or all of the following:
(1) Oral testimony;
(2) When the credibility of a witness is not
material, that witness' written testimony in the form of an affidavit;
(3) Documentary evidence;
(4) Oral legal argument; or
(5) Written legal argument.
(c)
All briefs, memoranda, exhibits, affidavits, documentation, or other
written materials shall be submitted to the presiding officer no less than 30
days before the date set for the hearing.
(d)
All reply affidavits, memoranda, and briefs shall be submitted no less
than 15 days before the date set for hearing.
(e)
Parties needing additional time to prepare for the hearing may request
an extension of the time.
(f)
Under no circumstances shall written submissions be accepted within 3
business days of the date of the hearing.
(g)
Witnesses giving testimony at a hearing shall first be administered an
oath or affirmation by the presiding officer.
(h)
The order of presentation in hearings shall be as follows:
(1) The petitioner shall first produce oral
testimony and documentary evidence admissible pursuant to Rev 204.09(c), and present
argument necessary to support his or her claim or motion;
(2) The opposing party shall then be afforded the
opportunity to cross examine the petitioner's witnesses and ask questions of
the person presenting the petitioner's case;
(3) The opposing party shall then introduce oral
testimony and documentary evidence admissible pursuant to Rev 204.09(c), and
present argument in defense of the claim or motion;
(4) The petitioner shall have the opportunity to
cross examine or question the opposing party's witnesses and ask questions of
the person presenting the opposing party's case;
(5) The parties shall then have an opportunity to
summarize their evidence and argument, in the same order of presentation;
(6) At any time during the proceeding, if the
presiding officer needs clarification of a fact or legal argument, the
presiding officer shall question the parties or their witnesses; and
(7) The presiding officer shall change the order
of presentation pursuant to an agreed upon request of all parties.
(i)
A failure by a petitioner or petitioner’s representative to
appear at a scheduled hearing shall result in the dismissal of the petition or
request for abatement, unless within 5 business days of the failure to appear,
the petitioner or petitioner’s representative files written notification to the
hearing officer evidencing reasonable cause as to the failure to appear at the
scheduled hearing. Reasonable cause shall include accident, mistake, or misfortune
or other reason beyond control of the petitioner.
(j)
A failure by a moving party to appear at a scheduled hearing on that
party's motion shall result in denial of the motion.
(k)
A failure to appear by the party responding to a motion or a petition
for reconsideration or request for abatement shall be treated as a concession
to the petitioning party's request for relief.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 204.10 Close of Record.
(a)
The record shall be closed at the conclusion of the hearing unless the
presiding officer leaves the record open to receive additional evidence or
documents requested by the presiding officer at the hearing.
(b)
The record shall not be reopened except by specific leave of the
presiding officer pursuant to Rev 206.02(e).
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 204.11 Transcripts.
(a)
All proceedings shall be recorded.
(b)
The recording shall be kept available for inspection by the parties to the
proceeding.
(c)
Upon the request of any party, the recording shall be transcribed by a
reporter.
(d)
Persons requesting the transcript shall bear the cost of transcription.
(e)
Parties may, through written request, obtain a copy of the transcript.
(f)
Upon request of any party, a duplicate of the recording shall be prepared,
and the requesting party shall bear the cost of duplication.
(g)
Recordings of proceedings shall be preserved until the later of:
(1) A period no less than 6 months from the
conclusion of the hearing date;
(2) The expiration of the statutory time period
for filing an appeal; or
(3) The final determination of an appeal by a
court or the board of tax and land appeals.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New.
#8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 204.12
Evidence.
(a)
Proceedings shall not be conducted under the rules of evidence, except
as provided in RSA 541-A:33, II.
(b)
All information which will reasonably assist the presiding officer to
arrive at the truth shall be admissible.
(c)
The presiding officer shall exclude evidence which is irrelevant,
unreliable, immaterial, or unduly repetitious.
(d)
If the presiding officer officially notices a fact, he or she shall so
state, and permit any party, upon timely request, the opportunity to show the
contrary.
Source. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 204.13 Burden of Proof. Except where otherwise provided by statute or
law, the taxpayer shall have the burden of proving, by a preponderance of the
evidence, that:
(a)
The department has erred in applying or interpreting the relevant
statute;
(b)
The taxpayer is entitled to a refund; or
(c)
The taxpayer is entitled to an exemption.
Source. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
PART
Rev 205 PRESIDING OFFICER
Rev 205.01 Authority of Presiding Officer. The presiding officer shall have all
authority with respect to the conduct of proceedings enjoyed by the department
including but not limited to, the power to administer oaths, question any
person who testifies, and direct the course of the proceeding.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 205.02 Authorized Presiding Officers. Persons authorized by the department to
conduct proceedings shall be limited to:
(a)
The commissioner;
(b)
The assistant commissioner; and
(c)
The departmental hearing officers.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 205.03 Withdrawal of Presiding Officer.
(a)
Upon his or her own initiative or upon the motion of any party, a
presiding officer shall, for good cause, withdraw from any hearing.
(b)
Good cause shall exist if the presiding officer:
(1) Has a direct interest in the outcome of a
proceeding, including, but not limited to, a financial or family relationship,
with any party;
(2) Has made statements or engaged in behavior
which objectively demonstrates that he or she has prejudged the facts of a
case; or
(3) Personally believes that he or she cannot
fairly judge the facts of a case.
(c)
Mere knowledge of the issues, the parties or any witness shall not
constitute good cause for withdrawal.
Source. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
PART
Rev 206 FINAL ORDERS, RECONSIDERATION,
CONTINUANCE, AND APPEAL
Rev 206.01 Final Orders.
(a)
The final decision or order of the presiding officer shall:
(1) Be in written form;
(2) Be rendered based upon the evidence and
argument in the record; and
(3) State findings of fact and conclusions of
law.
(b)
Service of the final decision or order to the taxpayer shall be made by
certified mail, with return receipt requested.
(c)
Service of the final decision or order shall be made to the responding division
via the state mail system.
(d) A final decision or order rendered
pursuant to this section shall be retained by the department indefinitely.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 206.02 Motions for Reconsideration or Petitions
for Rehearing.
(a) Except as provided in Rev 207.01, within 15 days
of service of a final decision or order, any party may file a motion for
reconsideration or rehearing.
(b)
The motion or petition shall:
(1) Include any memoranda of law the moving party
wishes to submit;
(2) Identify each
error of fact, reasoning or conclusion which the moving party wishes
reconsidered; and
(3) Concisely state the correct factual finding,
reasoning, or conclusion urged by the moving party.
(c)
An objection to the motion for reconsideration or petition for rehearing
may be made by any party within 15 days of the filing of the motion or
petition.
(d)
Upon expiration of the 15 day response period, the presiding officer shall
decide the motion or petition on the merits of the written submissions.
(e)
Review under reconsideration or after reopening shall be limited to:
(1) Consideration of evidence not previously
submitted if such evidence was not known, and could not have been discovered,
prior to the issuance of the final order; and
(2) Correction of obvious errors in the final
decision or order.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16; amd by #13076-A, eff 7-25-20
Rev 206.03 Appeals. Appeal of a final decision or order to the board of
tax and land appeals or the superior court, in the county in which the taxpayer
resides or has a place of business or resident agent, pursuant to RSA
21-J:28-b, shall be made within:
(a)
Thirty days of the final decision or order of the presiding officer, if
no motion or petition is made pursuant to Rev 206.02; or
(b)
Thirty
days of the decision of the presiding officer on a motion or petition made
pursuant to Rev 206.02.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 206.04 Stay Pending Litigation.
(a)
Motions to stay the adjudicative proceeding while litigation is
pending may be made at any time during the adjudicative proceeding.
(b)
The motion shall cite the litigation currently in the courts and contain
a brief explanation of the reason that the litigation might materially affect
the outcome of the adjudicative proceeding.
(c)
A stay shall be granted if the presiding officer determines that
the pending litigation is likely to materially affect the outcome of the
adjudicative proceeding.
(d)
If a stay is granted, the moving party shall inform the presiding
officer within 5 business days after when the named litigation is concluded.
(e)
Upon notice, under (d) above, the stay shall be removed.
Source. #4060, eff 5-29-86; ss by #5389, eff 5-5-92;
amd by #6124, eff 11-23-95; amd by #6689, eff 2-21-98; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06;
ss by #11185-A, eff 9-20-16 (from Rev
206.03)
Rev 206.05 Stay of Collection Pending Appeal. Collection of the tax, interest, or penalty
shall be stayed upon the timely filing of a petition for hearing or motion for
redetermination or reconsideration, as follows:
(a)
The stay shall apply only to those taxes, interest, or penalties that are
the subject of the appeal;
(b)
The stay shall remain in effect until completion of the appeal process;
(c)
The stay shall not:
(1) Affect the application or set off of any
refund or credit pursuant to RSA 21-J:28-a, IV and Rev 2903.07;
(2) Preclude imposition of any lien or demand for
bond; or
(3) Affect accrual of interest pursuant to RSA
21-J:28;
(d)
The stay shall be removed upon a motion filed by a division if the
presiding officer finds that collection of the taxes, interest, or penalties
covered by the stay would be in jeopardy if the stay were to remain in effect;
and
(e)
A finding of jeopardy shall be entered if:
(1) Evidence is submitted showing that the
taxpayer intends to permanently leave the state;
(2) Evidence is submitted showing that the
taxpayer has permanently removed, or intends to permanently remove, property
from the state;
(3) The taxpayer has concealed himself or his property;
(4) The taxpayer made a subsequent tax filing
without payment;
(5) The taxpayer failed to file a subsequent tax
return;
(6) The taxpayer paid any subsequent tax
liability with a check returned for insufficient funds, or an electronic funds
transfer rejected because of insufficient funds;
(7) The taxpayer transfers, sells, or intends to
sell assets outside the normal course of business in sufficient amount to
jeopardize the taxpayer's ability to pay its outstanding tax liability;
(8) The taxpayer is an itinerant, transient, or
temporary business;
(9) The taxpayer's meals and rentals license,
tobacco license, or other similar license issued by the department is suspended
or revoked; or
(10) Evidence is submitted showing any other act
by the taxpayer, or the taxpayer's representative, tending to prejudice or
interfere with proceedings to collect the tax, interest or penalty due.
Source. #11185-A, eff 9-20-16
(from Rev 206.04)
PART Rev 207 SPECIFIC RULES OF PRACTICE AND PROCEDURE
Rev 207.01 Appeals of Property Tax Rate.
(a)
The rules of practice and procedure set forth in this part shall apply
to all requests for hearing under authority of RSA 21-J:35, VI by any town,
city or county.
(b)
Notwithstanding (a), above:
(1) Petitions appealing a tax rate set by the
department shall be filed within 10 days of the receipt of notification of the
rate;
(2) Within 3 business days after receipt of a
petition for appeal of tax rate, the department shall set a date for hearing
not more than 10 days from the date of receipt and send notice thereof by
certified mail to the town, city or county, and by state mail to the responding
division; and
(3) In accordance with RSA 21-J:35, VI, the order
of the department on any tax rate appeal shall be final except that petitions
for reconsideration or motions for rehearing shall be permitted if filed within
5 business days of the issuance of the final decision or order.
Source. #4060, eff 5-29-86; ss by #4510, eff
10-26-88; amd by #4706, eff 11-21-89; ss by #5389, eff 5-5-92, EXPIRED: 5-5-98
New. #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-B, eff 6-13-06, EXPIRED: 6-13-14
New. #11077, INTERIM, eff 4-20-16, EXPIRES: 10-17-16;
ss by #11185-B, eff 9-20-16
Rev 207.02 Request for Abatement. Requests for abatement of tax, penalties or
interest shall be in accordance with the following:
(a)
Any town, city, or county against whom an assessment of tax, penalties
or interest has been made may request abatement within 60 days after notice of
the assessment; and
(b)
Any town, city, or county aggrieved by the denial of a request for
abatement may petition for a hearing, pursuant to Rev 207.03, within 60 days of
notice of such denial.
Source.
#4060, eff 5-29-86; rpld by #5190, INTERIM,
eff 7-23-91
New. #5389, eff 5-5-92, EXPIRED: 5-5-98
New. #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-B, eff 6-13-06, EXPIRED: 6-13-14
New.
#11077, INTERIM, eff 4-20-16, EXPIRES: 10-17-16;
ss by #11185-B, eff 9-20-16
Rev 207.03 Petitions for Hearing.
(a)
This section shall apply to all petitions for hearing under authority of
RSA 21-J:28-b.
(b)
Taxpayer petitions for redetermination or reconsideration shall be filed
with the departmental hearings bureau, at the address provided in Rev 201.03(a).
(c)
A taxpayer shall file a petition for redetermination of taxes, penalties
and interest within 60 days of notice of an assessment.
(d)
A taxpayer shall file a petition for reconsideration of the denial of a
request for refund or request for abatement within 60 days of notice of such
denial.
Source. #4060, eff 5-29-86; ss by #4510, eff
10-26-88; rpld by #5190, INTERIM, eff 7-23-91
New. #5389, eff 5-5-92, EXPIRED: 5-5-98
New. #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-B, eff 6-13-06, EXPIRED: 6-13-14
New. #11077, INTERIM, eff 4-20-16, EXPIRES:
10-17-16; ss by #11185-B, eff 9-20-16
Rev 207.04 Appeals of a Final Decision or Order.
(a)
Any licensee aggrieved by any final decision or order of the
commissioner suspending, revoking or refusing to grant a meals and rentals license
may appeal the final decision or order in accordance with RSA 78-A:5, II.
(b)
Licensees aggrieved by any final decision or order of the commissioner
not dealing with the subjects described in (a) above, or in Rev 207.01, may appeal
such final decision or order in accordance with RSA 21-J:28-b, IV.
Source. #4060, eff 5-29-86; ss by #4510, eff
10-26-88; rpld by #5190, INTERIM, eff 7-23-91
New. #5389, eff 5-5-92, EXPIRED: 5-5-98
New.
#6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-B, eff 6-13-06, EXPIRED: 6-13-14
New. #11077, INTERIM, eff 4-20-16, EXPIRES:
10-17-16; ss by #11185-B, eff 9-20-16
(a)
If the department finds that the licensee has failed to comply with the
statute or the rules administering the tobacco tax, the department shall
provide the licensee with:
(1) Written
notice of its intent to suspend or revoke the licensee’s tobacco tax license;
(2) Written notice of the facts
and conduct upon which the department intends to base its action; and
(3) The date and time of a hearing;
(b)
An adjudicative proceeding shall be commenced within 15 days of the
service of the notice of intent to suspend or revoke;
(c) The licensee shall have an opportunity to
appear at the proceeding and show cause why the suspension or revocation should
not be granted;
(d)
A failure by a licensee, or the licensee’s designated representative, to
appear at a scheduled hearing shall result in a finding by the presiding
officer that the license is suspended or revoked, unless within 5 business days
of the failure to appear, the licensee or the licensee’s designated representative,
files written notification to the hearing officer evidencing reasonable cause
as to the failure to appear at the scheduled hearing. Reasonable cause shall include accident,
mistake, or misfortune or other reason beyond control of the licensees;
(e)
A failure by the department to appear at a scheduled hearing shall result
in a finding by the presiding officer that the licensee’s license shall not be suspended or revoked;
(f)
Any valid license held by a licensee shall remain in full force and effect
pending the issuance of a final order on the notice of intent to suspend or
revoke;
(1) Failure to
file a tobacco tax return or report;
(2) Filing a
tobacco tax return, report, or affidavit, which is false;
(3) Failure to
collect, truthfully account for, or remit tobacco taxes to the department;
(4) Making a
payment that is rejected by the licensee’s financial institution for
insufficient funds;
(5) Violating
the provisions of RSA 78:10, RSA 78:11, RSA 78:13, RSA 78:14, or Rev 1000, regarding
the purchase or sale of tobacco products without evidence of tax paid;
(6) Failure to keep
a sufficient number of recently purchased stamps on hand pursuant to RSA 78:11,
II, or file the accounting required by RSA 78:13, III;
(7) A conviction,
or admission to sufficient facts to support a finding of guilt, for a crime arising
from any:
a. Violation of
RSA 78;
b. Violation of
federal or any state law where the underlying conduct relates to tobacco products;
or
c. Violation of
law involving dishonesty or fraud in this state or any other state:
1. For a
misdemeanor, if within the 5-year period immediately preceding the date of the
service of the notice of intent to suspend or revoke; or
2. For a
felony, if within the 10-year period immediately preceding the date of the
service of the notice of intent to suspend or revoke;
(8) Having had
tobacco products that were seized from the licensee’s business premises and
held by the department as contraband on at least one occasion during a 5-year period;
or
(9) Having
refused to permit, hindered, or obstructed an examination, investigation, or
search authorized under RSA 78:16;
(i)
A license shall be revoked upon the presiding officer’s determination
that the license holder has repeatedly neglected or willfully violated the
statute or rules administering the tobacco tax by actions such as, but not
limited to:
(1) The licensee’s actions as described in
(g)(1)-(9) above; or
(2) Failure to cure the cause of a suspension;
and
(j)
As provided in RSA 78:19, IV, within 30 days of the notice of a final
order by the presiding officer, an aggrieved licensee may appeal any adverse
order by written application to the board of tax and land appeals.
Source. #4060, eff 5-29-86; ss by #4510, eff 10-26-88;
ss by #4706, eff 11-21-89; ss by #5389, eff 5-5-92, EXPIRED:5-5-98
New. #6749, eff 5-19-98 (from Rev 207.04),
EXPIRED: 5-19-06
New. #8658-B, eff 6-13-06; ss by #9825-B, eff
11-25-10; ss by #11185-B, eff 9-20-16; amd by #13076-B, eff 7-25-20
Rev 207.051 Hearings on the Denial of a Tobacco Tax
License Application. In proceedings
involving the denial to issue or renew a manufacturer’s or wholesaler’s tobacco
tax license, the following rules shall apply:
(a) If the department finds that there is cause
to refuse to issue or renew a tobacco tax license pursuant to RSA 78:9, it
shall notify the applicant of the denial in writing;
(b) Pursuant to RSA 78:9, III, an applicant aggrieved
by the denial of a license may petition for reconsideration within 60 days after
the department issues the notice of denial in accordance with the procedures
provided in RSA 21-J:28-b and this chapter; and
(c) After a hearing, the denial shall be upheld
upon the presiding officer’s determination that:
(1) The applicant is not in
good standing with the department as described in RSA 78:8, III;
(2) There is reason to believe
that the application was filed by a person or entity as a subterfuge for the
real person or entity in interest whose license was revoked;
(3) Within a 2-year period
prior to the date on which the application was filed, the applicant has been
convicted of a crime arising from any:
a. Violation of RSA 78;
b. Violation of federal or any
state law where the underlying conduct relates to tobacco products; or
c. Violation of law involving
dishonesty or fraud in this state or any other state; or
(4) The applicant has, with respect to the current license or a previous license,
repeatedly violated the statute or rules administering the tobacco tax by actions
such as, but not limited to:
a. Failure to submit a complete
Form DP-31, “Application for Tobacco
Tax License”;
b. The applicant’s license has
previously been revoked, suspended, or not renewed for cause; or
c. The licensee’s actions as
described in Rev 207.05(g)(1)-(6), (8), and (9) above.
Source. #13076-B, eff 7-25-20
Rev 207.06 Hearings on the Suspension or Revocation
of a Meals and Rentals Tax Operators License. In proceedings involving the suspension or
revocation of a meals and rentals tax operator’s license the following rules
shall apply:
(a) If the department finds that the licensee has
failed to comply with the statute or the rules administering the meals and
rentals tax, which is sufficient cause to suspend or revoke the meals and
rentals tax operators license, the department shall provide the licensee with:
(1) Written
notice of its intent to suspend or revoke the licensee’s meals and rentals tax
operator license;
(2) Written notice of the facts and conduct upon which the department intends to base
its action; and
(3) The date and time of a hearing;
(b)
An adjudicative proceeding shall be commenced within 15 days of service of the notice of intent to suspend or revoke a meals and rentals tax operator’s license;
(c)
The licensee shall have an opportunity to appear at the proceeding and
show cause why the suspension or revocation should not be granted;
(d) A failure of the licensee, or the licensee’s
designated representative, to appear at a scheduled hearing shall result in a
finding by the presiding officer that the licensee’s license shall be suspended
or revoked, unless
within 5 business days of the failure to appear, the licensee or the licensee’s
designated representative, files written notification to the hearing officer
evidencing reasonable cause as to the failure to appear at the scheduled hearing. Reasonable cause shall include accident,
mistake, or misfortune or other reason beyond control of the licensees;
(e) A failure by the department to appear at a
scheduled hearing shall result in a finding by the presiding officer that the
licensee’s license shall not be suspended or revoked;
(f)
Any valid license held by a licensee shall remain in full force and
effect pending the issuance of a final order on the notice of intent to suspend
or revoke;
(g) A license shall be suspended upon the presiding
officer’s determination that the license holder has neglected or willfully
violated the statute or rules administering the meals and rentals tax by actions
such as, but not limited to:
(1) Failure to file a meals and rentals tax return;
(2) Failure to remit taxes collected to the
department;
(3) Failure to make tax
payments with meals and rentals returns at the time required by law;
(4) Making a payment that is rejected by the
licensee’s financial institution for insufficient funds;
(5) Failure to comply with electronic data
submission requirements contained in RSA 78-A:8;
(6) Failure to comply with the record keeping
requirements of RSA 78-A:7, II; or
(7) Failure to post a bond imposed pursuant to
Rev 207.10 and RSA 78-A:8-b;
(8) Failure to conspicuously
post the license for public view on the premises pursuant to Rev 705.01(h), or
include the license number in any advertisement for a short-term rental
pursuant to Rev 705.01(i), after receiving a warning from the department;
(9) A conviction, or admission to sufficient
facts to support a finding of guilt, for a crime arising from any:
a. Violation of RSA 78-A; or
b. Violation of federal or any state law
involving dishonesty or fraud:
1. For a misdemeanor, if within the 5-year period
immediately preceding the date of the service of the notice of intent to
suspend or revoke; or
2. For a felony, if within the 10-year period
immediately preceding the date of the service of the notice of intent to suspend
or revoke; or
(10) Having refused to permit, hindered, or
obstructed an inspection or examination authorized under RSA 78-A:19;
(h)
A license shall be revoked upon the presiding officer’s determination
that the license holder has repeatedly neglected or willfully violated the
statute or rules administering the meals and rentals tax by actions such as, but not limited to:
(1) The actions set forth in (g)(1)-(10) above;
or
(2) Failure to cure the cause of a suspension of
a license within 30 days; and
(i)
As provided in RSA 78-A:5, II, the aggrieved licensee may appeal any
adverse order either by written
application to the board of tax and land appeals or by petition to the superior
court of the county in which the licensee resides or conducts his or her
operation within 15 days of the date the notice was mailed, pursuant to RSA
78-A:15, II.
Source. #4060, eff 5-29-86; ss by #4510, eff
10-26-88; rpld by #5190, INTERIM, eff 7-23-91
New. #5389, eff 5-5-92, EXPIRED: 5-5-98
New. #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-B, eff 6-13-06; ss by #9825-B, eff
11-25-10; ss by #11185-B, eff 9-20-16; amd by #12183, eff 5-24-17; amd by
#13076-B, eff 7-25-20
Rev 207.07 Appeals of State Tax Abatement or Payment
for Lost Taxes to Towns Containing Public Forest Lands.
(a)
The rules of practice and procedure set forth in this chapter shall
apply to all requests for hearing under authority of RSA 227-H:13 and RSA
227-H:18 by any town, or selectmen of any town.
(b)
Petitions appealing the decision of the department regarding an
application for abatement of tax on forest lands under RSA 227-H:15, or regarding
an application for payment for lost taxes under RSA 227-H:17 shall be filed within
30 days of receipt of notification of the department's decision on the
application.
(c)
Upon receipt of the appeal, a hearing date shall be promptly set and
notice thereof given by certified mail to the selectmen as required by RSA
227-H:13 or RSA 227-H:18.
(d)
In accordance with RSA 227-H:18, the order of the commissioner with
regard to the appeal of an application for payment for lost taxes shall be
final and no further appeal shall be accepted.
Source. #4060, eff 5-29-86; ss by #4510, eff
10-26-88; ss by #5389, eff 5-5-92, EXPIRED: 5-5-98
New. #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-B, eff 6-13-06, EXPIRED: 6-13-14
New. #11077, INTERIM, eff 4-20-16, EXPIRES:
10-17-16; ss by #11185-B, eff 9-20-16
Rev 207.08 Hearings For Seizure, Forfeiture and
Destruction of Illegal Tobacco Products.
In proceedings involving the seizure, forfeiture, and destruction of
illegal tobacco products, the following rules shall apply:
(a)
“Contraband” means tobacco products without the indicia required under
RSA 78:10, RSA 78:11, RSA 78:13, RSA 78:14, or Rev 1000 to evidence the payment
of the tax imposed by RSA 78;
(b) “Owner” means a person with legal title to
the tobacco product seized pursuant to RSA 78:18;
(c) “Tobacco products” means “tobacco products”
as defined in RSA 78:1, XIII;
(d)
If the department finds any tobacco product at any place in this state
without the indicia required under RSA 78:10, RSA 78:11, RSA 78:13, RSA 78:14,
or Rev 1000 to evidence the payment of the tax imposed by RSA 78, the
department shall seize such tobacco product and shall commence an emergency
action to determine whether the tobacco product that has been seized is
contraband and shall be subject to forfeiture and destruction under RSA 78:18
by serving a notice of the hearing within 10 days after the seizure;
(e) An adjudicative proceeding shall be commenced
within 15 days of service of the notice of the hearing;
(f) The owner shall have an opportunity to appear
at the proceeding and show cause why the tobacco product is not contraband and
should be returned to the owner;
(g) The department shall maintain possession of
the seized tobacco product during the adjudicative proceeding, but shall allow
the owner the opportunity to examine the tobacco product prior to the hearing;
(h) After the hearing, the presiding officer
shall render a decision in writing and, by order, shall:
(1) Declare the
tobacco product is contraband and is subject to seizure and forfeiture; or
(2) Declare the
tobacco product returnable in whole or in part to the owner;
(i) A failure by an owner, or the owner’s
designated representative, to appear at a scheduled hearing shall result in a
finding by the presiding officer that the seized tobacco product is contraband
and is subject to forfeiture and destruction under RSA 78:18, unless within 5
business days of the failure to appear, the licensee or the licensee’s
designated representative, files written notification to the hearing officer
evidencing reasonable cause as to the failure to appear at the scheduled
hearing. Reasonable cause shall include
accident, mistake, or misfortune or other reason beyond control of the
licensees;
(j) A failure by the department to appear at a
scheduled hearing shall result in a finding by the presiding officer that the
tobacco product is returnable to the owner;
(k) The final decision or order of the presiding
officer on any seizure hearing shall be final, except that petitions for
reconsideration or motions for rehearing shall be permitted if filed within 15
business days of service of the final decision or order;
(l) Pursuant to RSA 78:19, IV, an aggrieved owner
may appeal any adverse final decision or order of the presiding officer by
filing such appeal with the board of tax and land appeals within 30 days of the
issuance of the final decision or order; and
(m) If, after a hearing, the presiding officer
determines that the tobacco product is contraband and lawfully subject to
seizure and forfeiture and the owner from whom the tobacco product was seized,
or anyperson claiming an interest in the tobacco product, does not take an
appeal to the board of tax and land appeals within 30 days of the issuance of
the final decision or order, the tobacco product seized shall be considered
forfeited to the state by operation of law and subject to destruction by the
department.
Source. #4060, eff 5-29-86; ss by #4510, eff
10-26-88; rpld by #5190, INTERIM, eff 7-23-91
New. #9825-B, eff 11-25-10; amd by #10881, eff 7-11-15;
ss by
#11185-B, eff 9-20-16; amd by #13076-B, eff 7-25-20
Rev 207.09 Hearings on the Refusal to Issue or Renew
a Meals and Rentals Tax Operators License.
In proceedings involving the refusal to issue or renew a meals and
rentals tax operator’s license, the following rules shall apply:
(a) If the department finds that there is cause
to refuse to issue or renew a meals and rentals tax operators license pursuant
to RSA 78-A:4 or RSA 78-A:5, it shall provide the operator with:
(1) Written notice of its
intent to refuse to issue or renew a meals and rentals tax operator’s license;
(2) Written notice of the facts
and conduct upon which the department intends to base its action; and
(3) The date and time of a
hearing;
(b) After service of the notice of intent to
refuse to issue or renew a meals and rentals tax operator’s license, an
adjudicative proceeding shall be commenced within:
(1) 15 days in the case of an
operator seeking a new meals and rentals tax operators license; or
(2) 30 days in the case of an
operator seeking to renew a meals and rentals tax operator’s license;
(c) The operator shall have an opportunity to
appear at the proceeding and show cause why the meals and rentals tax operators
license should be granted;
(d) A failure of the operator, or the operator’s
designated representative, to appear at a scheduled hearing shall result in a
finding by the presiding officer that a new license or a renewal license shall
not be issued to the operator unless within 5 business days of the failure to appear,
the licensee or the licensee’s designated representative, files written
notification to the hearing officer evidencing reasonable cause as to the
failure to appear at the scheduled hearing.
Reasonable cause shall include accident, mistake, or misfortune or other
reason beyond control of the licensees;
(e) A failure by the department to appear at a
scheduled hearing shall result in a finding by the presiding officer that a new
license or a renewal license shall be issued to the operator;
(f)
After a hearing a license shall not be issued or shall not be renewed
upon the presiding officer’s determination that:
(1) An operator owes unpaid
taxes, interest, penalties or fees from any tax administered by the department;
(2) There is reason to believe
that the registration is filed by a person as a subterfuge for the real person
in interest whose license has previously been revoked, suspended, or not
renewed for cause;
(3) The operator has, with respect to the current license or a previous license,
repeatedly violated the statute or rules administering the meals and rentals
tax by actions such as, but not limited to:
a. Failure to submit
a complete form CD-3 “Application For
Meals & Rentals Tax Operators License”;
b. Failure to file
meals and rentals tax returns;
c. Failure to remit
taxes collected to the department;
d. Failure to make
tax payments with meals and rentals returns at the time required by law;
e. Making a payment
that is rejected by the operator’s financial institution for insufficient
funds;
f. Failure to comply
with electronic data submission requirements contained in RSA 78-A:8;
g. Failure to comply
with the record keeping requirements of RSA 78-A:7, II;
h. Failure to post a bond
imposed pursuant to Rev 207.10 and RSA 78-A:8-b; and
i. Failure to cure the cause of a suspension of a license within 30 days;
j. Failure to conspicuously post the license for
public view on the premises pursuant to Rev 705.01(h), or include the license
number in any advertisement for a short-term rental pursuant to Rev 705.01(i),
after receiving a warning from the department;
k. A conviction, or admission to
sufficient facts to support a finding of guilt, for a crime arising from any:
1. Violation of RSA 78-A; or
2. Violation of federal or any state law
involving dishonesty or fraud:
A. For a misdemeanor, if within the 5-year period
immediately preceding the date of the service of the notice of intent to refuse
to issue or renew; or
B. For a felony, if within the 10-year period
immediately preceding the date of the service of the notice of intent to refuse
to issue or renew; or
l. Having refused to permit, hindered, or
obstructed an inspection or examination authorized under RSA 78-A:19; and
(g) As provided in RSA 78-A:5, II, the
aggrieved operator may appeal any adverse order either by application to the
board of tax and land appeals or by petition to the superior court in the
county in which the operator resides or conducts his or her operation, within
15 days of the date the notice was mailed, pursuant to RSA 78-A:15, II.
Source. #4060, eff 5-29-86; ss by #4510, eff
10-26-88; rpld by #5190, INTERIM, eff 7-23-91
New. #9825-B, eff 11-25-10; ss by #11185-B,
eff 9-20-16; amd by #12183, eff 5-24-17; amd by #13076-B, eff 7-25-20
Rev 207.10 Hearings Involving Meals and Rentals Tax Bonds.
(a) In proceedings involving the suspension or
revocation of a meals and rentals tax operator’s license, or the refusal to
issue or renew such a license, in which the operator’s failure to post a bond pursuant
to RSA 78-A:8-b is conduct upon which the department bases its action, the
operator shall, in accordance with (b) below, have an opportunity to show cause
why the operator’s situation did not permit the imposition of the bond.
(b) The imposition of a bond may be required to
secure the payment of any tax, interest or penalties due, or which may become
due, in situations such as, but not limited to:
(1) Failure to file meals and
rentals tax returns;
(2) Failure to remit taxes
collected to the department;
(3) Failure to make tax payments
with meals and rentals returns at the time required by law;
(4) Making a payment that is
rejected by the licensee’s financial institution for insufficient funds;
(5) Failure to pay interest and
penalties assessed;
(6) The licensee is itinerant,
transient or temporary; or
(7) Any other situation which
renders the collection of the tax in jeopardy.
Source. #4060, eff 5-29-86; ss by #4510, eff
10-26-88; rpld by #5190, INTERIM, eff 7-23-91
New. #9825-B, eff 11-25-10; ss by #11185-B,
eff 9-20-16; ss by #13076-B, eff 7-25-20
Rev 207.11 Appeal of Franchise Tax.
Source. #4060, eff 5-29-86; ss by #4510, eff
10-26-88; rpld by #5190, INTERIM, eff 7-23-91
Rev
207.12 - REPEALED
Source. #4510, eff 10-26-88; rpld by #5800, eff 3-23-94
PART
Rev 208 RULEMAKING PETITIONS
Rev 208.01 Petition for Adoption, Amendment or Repeal
of Rules. Requests for rulemaking
shall be by petition setting forth the following:
(a)
Full name and address of the petitioner;
(b)
Purpose of the petition, such as the adoption, amendment or repeal of a
rule, together with a detailed statement outlining the petitioner's request;
(c)
Reference to the RSA sections upon which the petition for adoption,
amendment or repeal of a rule is requested;
(d)
A statement whether, in regard to the petitioner, the issue which is the
subject of the petition is:
(1) Under examination by the department;
(2) Is under consideration by the department in
connection with a return of a prior period; or
(3) Is pending in litigation; and
(e)
Proposed text of such proposed rule.
Source. #1668, eff 11-18-80; ss by #2115-a, eff
8-10-82; ss by #2820, eff 8-17-84; amd by #3100, eff 8-20-85; ss by #4060, eff
5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 208.02 Department Address. The mailing address for rulemaking petitions
shall be:
New Hampshire
Department of Revenue Administration
Commissioner
PO Box 457
Concord, New
Hampshire 03302-0457;
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 208.03 Disposition of Rulemaking Petitions.
(a)
Within 30 days of receipt of a conforming rulemaking petition, the
department shall, in accordance with RSA 541-A:4, dispose of the petition in
the following manner:
(1) Accept the petition and begin rulemaking
proceedings as provided in RSA 541-A:3 through RSA 541-A:14; or
(2) Issue an order denying the petition and
setting forth the reasons for such denial.
(b)
An order denying a petition shall be final and the person filing such petition,
or any other interested person, shall not be entitled to request an
adjudicative proceeding under this chapter.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16 (from Rev 208.02)
Rev 208.04 Reasons for Denial. Petitions for adoption, amendment or repeal
of rules shall be denied for the following reasons:
(a)
If, after being provided a reasonable period of time in which to make
the petition conform to the rules of this chapter, the petition still fails to
conform;
(b)
If the substance of the rulemaking petition alters or conflicts in any
way with the statutory provisions to which it pertains;
(c)
If the subject matter of the petition is already under consideration by the
department in a rulemaking proceeding instituted, or about to be instituted,
within 90 days of the receipt of the petition;
(d)
If the effect of the rulemaking petition is de minimis; or
(e)
If the department determines the proposed rule to be inappropriate.
Source. #11185-A, eff 9-20-16 (from Rev 208.03)
PART
Rev 209 DECLARATORY RULINGS
Rev 209.01 Petition for Declaratory Ruling.
(a)
Petitions concerning a proposed, specific taxable transaction shall be
filed with the department at least 90 days prior to the date of the proposed
transaction.
(b)
A petition for declaratory ruling on a proposed, specific taxable
transaction shall include the following:
(1) Full names and addresses of all interested
parties;
(2) The federal identification number, social
security number or department license number of all interested parties;
(3) A full and precise statement of the business
reasons for the proposed transaction;
(4) A detailed description of the proposed transaction;
(5) True copies of all contracts, deeds,
agreements, instruments and other documents involved in the proposed
transaction;
(6) Reference to the RSA sections and rules
relating to the subject of the petition for declaratory ruling;
(7) A statement whether, to the best of the
petitioner's knowledge, the issue which is the subject of the petition:
a. Is under examination by the department;
b. Has been
examined by the department and, if applicable, the statutory period of
limitation on assessment, per RSA 21-J:29 has not expired;
c. Is under consideration by the department in
connection with a return of a prior period; or
d. Is pending in litigation.
(c)
A petition for declaratory ruling and any factual information submitted
therewith shall be accompanied by a declaration by the petitioner in the
following form:
"I declare
that I have examined this petition, including accompanying documents, and to
the best of my knowledge and belief, the facts presented in support of the
requested declaratory ruling are true, correct, and complete."
(d)
Within 30 days after receipt of a petition for declaratory ruling, the
department shall advise the petitioner:
(1) If additional information or representations
are required; or
(2) If the complexity of the petition leads the
department to foresee a delay in the issuance of a ruling.
(e)
After the department has received a response to any, and all, requests
for additional information or representations, the department shall issue a
declaratory ruling applying any applicable statutes, rules, court opinions, or
department final orders to the proposed transaction described in the petition.
Source. #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82;
ss by #2820, eff 8-17-84; amd by #3100, eff 8-20-85; ss by #4060, eff 5-29-86;
ss by #4706, eff 11-21-89; ss by #5389, eff 5-5-92; ss by #5423, eff 6-23-92;
ss by #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 209.02 Effect of Declaratory Ruling. A declaratory ruling issued to a taxpayer
with respect to a particular transaction represents a holding of the department
on that transaction for that taxpayer only.
Source. #1668, eff 11-18-80; ss by #2115-a, eff
8-10-82; ss by #2820, eff 8-17-84; ss by #4060, eff 5-29-86; ss by #4706, eff
11-21-89; ss by #5423, eff 6-23-92; ss by #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
Rev 209.03 Issuance and Publication of Declaratory Rulings. Declaratory rulings issued by the department
shall be filed on the day of issue with the director of legislative services in
accordance with RSA 541-A:16, II (b), and edited subject to the requirements of
RSA 21-J:14.
Source. #1668, eff 11-18-80; ss by #2115-a, eff
8-10-82; ss by #2820, eff 8-17-84; ss by #4060, eff 5-29-86, EXPIRED: 5-29-92
New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06; ss by #11185-A, eff 9-20-16
PART Rev 210 EXPLANATION OF ADOPTION OF RULE
Rev 210.01 Requests for Explanation of Adoption of
Rule.
(a) Any person may request in writing, within 30
days after the adoption of a rule, the commissioner to issue a statement explaining
the following:
(1) The principal reasons for and against
adoption of the rule in its final form; and
(2) Reasons why the commissioner overruled
arguments and considerations against the rule.
(b) Each request for rule explanation shall
include the additional following information:
(1) Name and address of the interested person;
(2) Rule number and title; and
(3) Dated signature of the person making the
request.
(c) The request shall be:
(1) Mailed to:
New Hampshire
Department of Revenue Administration
P.O. Box 457
Concord, New
Hampshire 03302-0457
(2) Hand delivered to:
Governor Hugh J.
Gallen Office Park South
109 Pleasant
Street
Medical and
Surgical Building
Concord, NH 03301
Source. #8658-B, eff 6-13-06, EXPIRED: 6-13-14
New. #11077, INTERIM, eff 4-20-16, EXPIRES:
10-17-16; ss by #11185-A, eff 9-20-16
Rev 210.02 Explanation After Adoption of a Rule. The commissioner shall issue a response to
the request in Rev 210.01 above within 60 days providing the information
required by Rev 210.01 (a).
Source. #8658-B, eff 6-13-06, EXPIRED: 6-13-14
New. #11077, INTERIM, eff 4-20-16, EXPIRES:
10-17-16 ss by #11185-A, eff 9-20-16
PARTS
Rev 211 PUBLIC COMMENT HEARINGS
Rev 211.01 Purpose. The purpose of this part is to provide a uniform
procedure for the conduct of public comment hearings.
Source. #6124, eff
11-23-95; ss by #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06 (formerly Rev 219.01); ss by #11185-A, eff 9-20-16
Rev 211.02 Scope.
This part shall apply to public comment hearings required under RSA 541-A:11,
at which interested persons may testify and submit information or argument.
Source. #6124, eff 11-23-95; ss by
#6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06 (formerly Rev 219.02); ss by #11185-A, eff 9-20-16; ss by #11185-A,
eff 9-20-16
Rev 211.03 Notice. Notice for public comment hearing concerning
rulemaking, as required by RSA 541-A:6, shall be commenced by placing notice of
the hearing in the register, in accordance with RSA 541-A:9.
Source. #6124, eff 11-23-95; ss by #6749,
eff 5-19-98; EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06 (formerly Rev 219.03); ss by #11185-A, eff 9-20-16
Rev 211.04 Media Access.
(a)
Public comment hearings shall be open to the print and electronic media.
(b)
The commissioner or a designee shall limit the activity of the print and
electronic media to avoid disruption by:
(1) Limiting the placement of television cameras
to specific locations in the hearings room; and
(2) Prohibiting interviews from being conducted
within the hearing room before, during or after the hearing.
Source. #6124, eff 11-23-95; ss
by #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06 (formerly Rev 219.04); ss by #11185-A, eff 9-20-16
Rev 211.05
Conduct of the Hearing.
(a)
Public comment hearings shall be presided over by the commissioner or a
designee;
(b)
The commissioner or designee shall:
(1) Call the hearing to order;
(2) Cause a recording of the hearing to be made;
(3) Recognize those who wish to be heard and
establish the order in which they shall speak;
(4) Recognize or revoke recognition of a speaker
for cause, as provided in Rev 211.07;
(5) Establish limits on the print and electronic
media, as provided in Rev 211.04;
(6) Establish time limits for each speaker, as
provided in Rev 211.07;
(7) Effect the removal of any person who disrupts
the hearing; and
(8) Adjourn the hearing.
Source. #6124, eff 11-23-95; ss by #6749, eff
5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06 (formerly Rev 219.05); ss by #11185-A, eff 9-20-16
Rev 211.06 Public Participation.
(a)
Persons who wish to speak on the issue or issues which are the subject
of the hearing shall provide the following information on a speaker's list
provided by the department:
(1) Their full names and addresses; and
(2) The names of the interest groups which they
represent, if applicable.
(b)
Each person wishing to speak shall place his or her name on the
speaker's list no later than before the last speaker on the list has finished
speaking.
(c)
All persons whose names appear on the speaker's list shall be afforded
an opportunity to speak at the hearing within the limits on public
participation provided in Rev 211.07.
(d) The hearing shall be continued, postponed or
moved in accordance with RSA 541-A:11 when:
(1) The time allotted for the hearing is not
sufficient to give each person who wishes to speak a reasonable opportunity to
do so; or
(2) The capacity of the room in which the hearing
is to be held does not accommodate the number of persons who wish to attend the
hearing.
(e)
Listed speakers may elect to submit written or electronic testimony
in lieu of oral testimony.
(f)
Written and electronic comments shall be accepted by the
department from the time the notice has been published until the record has been
closed by the commissioner or designee, which shall be no sooner than 10 days
after the hearing, computed as described in Rev 201.06, pursuant to RSA 541-A:11,
I.
Source. #6124, eff 11-23-95; ss by #6749, eff
5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06 (formerly Rev 219.06); ss by #11185-A, eff 9-20-16
Rev 211.07 Limitations on Public Participation.
(a)
"Reasonable time" means the amount of time allowed for persons
to speak on an issue or issues at the hearing, considering:
(1) The number of people who wish to be heard;
and
(2) The relevancy of the speaker's comments.
(b)
In conducting public comment hearings, the commissioner or a designee,
at any time before or during a public hearing, shall:
(1) Revoke recognition of a speaker who:
a. Speaks or acts in an abusive or disruptive
manner; or
b. Refuses to keep comments relevant to the
issue or issues which are the subject of the hearing;
(2) Limit the amount of time each speaker may
speak to a reasonable time; and
(3) Limit presentations from an interest group or
organization to no more than 3 spokespersons, provided that the members of the
interest group who are present may to enter their names and addresses into the
record as supporting the position of the group or organization.
Source. #6124, eff 11-23-95; ss by #6749,
eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06 (formerly Rev 219.07); ss by #11185-A, eff 9-20-16
PARTS
Rev 212 through Rev 218 - RESERVED
PART
Rev 219 PUBLIC COMMENT HEARINGS
Rev 219.01 Purpose.
Source. #6124, eff 11-23-95; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
Rev 219.02 Scope.
Source. #6124, eff 11-23-95; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
Rev 219.03 Notice.
Source. #6124, eff 11-23-95; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
Rev 219.04 Media Access.
Source. #6124, eff 11-23-95; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
Rev
219.05 Conduct of the Hearing.
Source. #6124, eff 11-23-95; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
Rev 219.06 Public Participation.
Source. #6124, eff 11-23-95; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
Rev 219.07 Limitations on Public Participation.
Source. #6124, eff 11-23-95; ss by #6749, eff 5-19-98,
EXPIRED: 5-19-06
PART
Rev 220 PAYMENT PROCESSING
Rev 220.01 Partial Payments.
Source. #1323, eff. 2-28-79; ss by #2115-a, eff
8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; 5247, eff
10-11-91; ss and moved by #6027, eff 4-27-95 (from Rev 103.01); ss by #6749,
eff 5-19-98, EXPIRED, 5-19-06
Rev 220.02 Minimum Payment; Return To Be Filed.
Source. #1668, eff 11-18-80; rpld by #2115-a, eff
8-10-82; ss by #2820, eff 8-17-84; ss by #5247, eff 10-11-91; ss and moved by
#6027, eff 4-27-95 (from Rev 103.02); ss by #6749, eff 5-19-98, EXPIRED,
5-19-06
Rev 220.03 Offset of Refund or Credit.
Source. #1668, eff 11-18-80; rpld by #2115-a, eff
8-10-82; ss by #2820, eff 8-17-84; rpld by #5247, eff 10-11-91; ss by #5312,
eff 1-24-92; ss and moved by #6027, eff 4-27-95 (from Rev 103.03); ss by #6749,
eff 5-19-98, EXPIRED, 5-19-06
PART
Rev 221 STANDARDS APPLYING TO ALL FORMS
Rev 221.01 Forms - Signatures.
Source. #1668, eff. 11-18-80; ss by #2115-a, eff
8-10-82; ss by #2820, eff 8-17-84; amd by #3100, eff 8-20-85; rpld by #4060,
eff 5-29-86; ss by #4615, eff 5-24-89; ss by #5247, eff 10-11-91; ss and moved
by #6027, eff 4-27-95 (from Rev 104.03); amd by #6689, eff 2-21-98; ss by
#6749, eff 5-19-98, EXPIRED, 5-19-06
Rev 221.02 Federal Identification Numbers.
Source. #1668, eff. 11-18-80; ss by #2115-a, eff 8-10-82;
ss by #2820, eff 8-17-84; rpld by #4060, eff 5-29-86; ss by #4615, eff 5-24-89;
ss by #5247, eff 10-11-91; ss and moved by #6027, eff 4-27-95 (from Rev 104.05);
ss by #6749, eff 5-19-98, EXPIRED, 5-19-06
Rev 221.03 Forms - Tax Return Standards and
Procedures.
Source. #6027, eff 4-27-95; amd by #6689, eff
2-21-98; ss by #6749, eff 5-19-98, EXPIRED, 5-19-06
PART
Rev 222 FORMS NOT INCLUDED IN OTHER
RULES
Rev 222.01 DP-9
Small Business Corporations - Information Report.
Source. #4915, eff 8-21-90; ss and moved by #6027,
eff 4-27-95 (from Rev 111.04); ss by #6749, eff 5-19-98, EXPIRED, 5-19-06
Rev 222.02 Form DP-155 Nuclear Station Property Tax
Return.
Source. #1668, eff. 11-18-80; ss by #2115-a, eff
8-10-82; ss by #2820, eff 8-17-84; rpld by #3100, eff 8-20-85; ss by #4615, eff
5-24-89; rpld by #5112, eff 4-9-91 and rpld by #5229, eff 9-27-91; ss by #5955,
eff 1-27-95; ss and moved by #6124, eff 11-23 95 (from Rev 105.01); ss by #6749,
eff 5-19-98, EXPIRED, 5-19-06
Rev 222.03 Form DP-155-ES Declaration of Estimated Nuclear Station Property
Tax. - EXPIRED
Source. #5955, eff 1-27-95; ss and moved by #6124,
eff 11-23-95 (from Rev 105.02); ss by #6749, eff 5-19-98, EXPIRED, 5-19-06
Rev 222.04 DP 2210/2220 Exceptions and Penalties for the Underpayment
of Estimated Tax.
Source. #4915, eff 8-21-90; ss and moved by #6027,
eff 4-27-95 (from Rev 111.27); ss by #6749, eff 5-19-98, EXPIRED, 5-19-06
Rev 222.05 Power of Attorney.
Source. #1668, eff. 11-18-80; ss by #2115-a, eff 8-10-82;
ss by #2820, eff 8-17-84; amd by #3100, eff 8-20-85; rpld by #4060, eff
5-29-86; ss by #4615, eff 5-24-89; ss by #5247, eff 10-11-91; ss and moved by
#6027, eff 4-27-95 (from Rev 104.04); ss by #6749, eff 5-19-98, EXPIRED,
5-19-06
PART Rev 223 RECORDKEEPING AND RETENTION REQUIREMENTS
Source. #6437, eff 1-22-97, EXPIRED: 1-22-05 (moved
to Rev 2900)
APPENDIX
Rule |
Specific State Statute the Rule Implements |
Rev 201.01 |
RSA 21-J:13 |
Rev 201.02 |
RSA 21-J:13 |
Rev 201.02(b),
(j) |
RSA 78:20; RSA
78:27; RSA 78-A:2, II; |
Rev 201.03 |
RSA 21-J:13 and RSA
541-A:31-36 and RSA 541-A:11 |
Rev 201.04 - Rev
201.09 |
RSA 21-J:13 |
Rev 202.01 - Rev
201.03 |
RSA 21-J:13 |
Rev 203.01 - Rev
203.07 |
RSA 21-J:13 |
Rev 204.01 |
RSA 21-J:13 |
Rev 204.02 |
RSA 21-J:28-b, II-b |
Rev 204.02(a) |
RSA 21-J:28-b; RSA
541-A:16, I(b) |
Rev 204.03 |
RSA 21-J:28-b;
RSA 541-A:16, I(b)(2) |
Rev 204.04 |
RSA 21-J:13 |
Rev 204.05 |
RSA 21-J:13 and
RSA 541-A:31, V (a), RSA 541-A:38 |
Rev 204.06 |
RSA 21-J:13 and
RSA 541-A:32 |
Rev 204.07 |
RSA 21-J:13 RSA
541-A:30-a, III (b) and RSA 516:1 |
Rev 204.08 - Rev
204.13 |
RSA 21-J:13 |
Rev 205.01 - Rev
205.03 |
RSA 21-J:13 |
Rev 206.01 - Rev
206.02 |
RSA 21-J:13 |
Rev 206.02(a) |
RSA 78:27; RSA
78-A:2, II; RSA 78-A:8-b; RSA 541-A:16,
I(b)(2) |
Rev 206.03 |
RSA 21-J:28-b, IV |
Rev 206.04 - Rev
206.05 |
RSA 21-J:13 ,
RSA 21-J:28 |
Rev 207.01 |
RSA 21-J:35, VI |
Rev 207.02 |
RSA 21-J:13 |
Rev 207.03 |
RSA 21-J:28-b,
IV |
Rev 207.04 |
RSA 21-J:13 RSA
78-A:5, II RSA 21-J:28-b, IV |
Rev 207.05 |
RSA 21-J:13; RSA
78:6 |
Rev 207.05 intro
and (g)-(j) |
RSA 78:19; RSA
78:20; RSA 78:21, II; RSA 78:27; RSA 541-A:16,
I(b)(2) |
Rev 207.051 |
RSA 78:9; RSA
78:20; RSA 78:27; RSA 541-A:16, I(b)(2) |
Rev 207.06 |
RSA 21-J:13; RSA
78-A:5 |
Rev 207.06 intro.,
(g) intro., (g)(8), (h) intro., and (h)(8) |
RSA 21-J:13, I; RSA
78-A:2, II; RSA 78-A:4-a; RSA 78-A:5, I |
Rev
207.06(g)-(i) |
RSA 78-A:2, II; RSA
78-A:4, I-a; RSA 78-A:5; RSA 541-A:16,
I(b)(2) |
Rev 207.07 |
RSA 21-J:13 RSA 227-H:13,15,17 and 18 |
Rev 207.08 |
RSA 21-J:13; RSA
78:16, I |
Rev
207.08(a)-(d), (i), (k), and (l) |
RSA 78:18; RSA
78:19; RSA 78:27; RSA 541-A:16,
I(b)(2) |
Rev 207.09 |
RSA 21-J:13; RSA
78-A:5 |
Rev 207.09(f)
intro, (f)(3), and (g) |
RSA 78-A:2, II;
RSA 78-A:4, I-a; RSA 78-A:5; RSA 78-A:8-b; RSA
541-A:16, I(b)(2) |
Rev 207.09(f)
intro., (f)(3) intro., and (f)(3)i. |
RSA 21-J:13, I;
RSA 78-A:2, II; RSA 78-A:4-a; RSA 78-A:5, I |
Rev 207.10 |
RSA 78-A:2, II;
RSA 78-A:8-b; RSA 541-A:16, I(b)(2) |
Rev 208.01 - Rev
208.03 |
RSA 21-J;13 and
RSA 541-A:16, I (e) |
Rev 209.01 - Rev
209.03 |
RSA 21-J;13 and
RSA 541-A:16, I(d) |
Rev 210.01 - Rev
210.02 |
RSA 21-J:13; RSA
541-A:16 |
Rev 211.01 - Rev
211.07 |
RSA 21-J;13 and
RSA 541-A:16,(b) (3) |