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
Rev
201.02 Definitions.
(a) "Adjudicative proceeding" means the
procedures to be followed in contested cases in which the rights, duties
or privileges of a person are determined by the department, including
licensing, but not including rulemaking and declaratory rulings.
(b) “Close of the record” means the point at
which the presiding officer has received all written and oral submissions of
the parties.
(c)
"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.
(d) "Division" means
the various subunits of the department responsible for carrying out the
administration of the department's responsibilities under law and their
employees.
(e) "Hearing" means the receipt and
consideration by the department of information, documentation or argument, or
any combination of these, by formal methods, including:
(1) Conducting trial-type evidentiary hearings;
(2) Directing the filing of exhibits, affidavits,
memoranda or briefs;
(3) Directing the delivery of oral argument; or
(4) Any combination of these and similar methods.
(f)
"License" means a formal authorization in the form of a
document identified as a license and issued by the department.
(g)
"Licensee" means a person holding a license issued by the
department.
(h) "Motion" means
any request by a party to a proceeding for an order relating to that
proceeding.
(i)
“Non-adjudicative process” means all procedures and actions other than
an adjudicative proceeding.
(j) "Notice" means
notification or information provided to a party.
(k)
"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.
(l) "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.
(m) "Petitioner"
means the person filing a petition or a motion.
(n)
"Presiding officer" means the commissioner or any individual
to whom the commissioner has delegated the authority to preside over an
adjudicative proceeding.
(o)
“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.
(p) "Request for
abatement" means any written communication seeking abatement of assessed
tax, penalties or interest.
(q)
"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
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:
(2) The mailing address shall be:
(b) For public comment hearings for rulemaking,
held in accordance with RSA 541-A:11:
(1) The physical location shall be:
(2) The mailing address shall be:
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
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 or
employees 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
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
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 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
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
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
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
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, with the original signed in ink;
and
(4) State the title, if any, and address of the
signor.
(b)
Except as otherwise provided in this chapter, all such documents filed
with the department shall be filed with an original and:
(1) A copy for each other interested party; or
(2) The filing party 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
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
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
(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
PART Rev
203 PETITIONS, REQUESTS FOR ABATEMENT
AND MOTIONS
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
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) The presiding officer, in his or her
discretion, may require any motion presented at oral session to be submitted in
writing;
(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
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
Source. #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06
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
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 business days after the filing of the motion.
Source. #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A,
eff 6-13-06
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
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
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 541-A:29.
(b) The division, in writing, shall approve or
deny, in whole or in part, the relief requested, within 120 days of its receipt
from the hearings bureau 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
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 541-A:29 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
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
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
Rev 204.06 Waiver of Formal Adjudication.
(a)
Taxpayers may request informal disposition of their case by waiving
their right to a formal adjudicative proceeding under RSA 541-A.
(b)
A waiver of formal adjudication shall contain the following statements:
"I
hereby waive my right to the full, formal adjudicative proceeding provided for
by RSA 541-A:31 through 541-A:36";
"I
understand that waiving my right to a formal adjudicative proceeding, as
permitted by RSA 541-A:37 and 541-A:31, V (a) shall mean the following”:
“The
Department of Revenue Administration shall not be required to hear any
additional evidence or arguments beyond those which have already been
presented; and
The
Department of Revenue Administration shall not be required to create a verbatim
record of formal oral proceedings."
"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 shall be signed and dated by the taxpayer or an authorized
representative.
(d)
Within 10 calendar 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 formal
adjudication, 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 formal adjudication is waived, either by consent or by order, the
division shall be given 10 business days in which to file a supplemental
written submission.
(g)
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
calendar 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
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[s] 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
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 signed by a justice of the peace 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, stating in the motion the grounds
therefore. Filing a motion to quash shall not excuse the witness's attendance
unless the presiding officer grants the motion.
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
Rev 204.09 Hearings; Methods of Proceeding.
(a)
Hearings shall be of the trial-type evidentiary hearing or consist of
oral and/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
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.
(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
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
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
tape 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
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
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
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
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
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
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.
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
Rev 206.02 Motions for Reconsideration or Petitions
for Rehearing.
(a)
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
Rev 206.03 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, 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
Rev 206.04 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.
(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. #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
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 business 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
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, eff 7-23-91, INTERIM, EXPIRED:
11-21-91
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
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, eff
7-23-91, INTERIM, EXPIRED: 11-21-91
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
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, eff
7-23-91, INTERIM, EXPIRED: 11-21-91
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
Rev 207.05 Suspension of Tobacco Tax License. In proceedings involving tobacco tax licenses
the following rules shall apply:
(a) If the department finds that the licensee has
willfully violated or neglected the statute or the rules administering the
tobacco tax, it shall commence an emergency action to suspend or revoke the
license;
(b) An adjudicative proceeding shall be commenced
within 10 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) 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;
(e) A license shall be suspended upon the
presiding officer's determination that the license holder has violated the
statute or rules administering the tobacco tax by actions such as, but not
limited to:
(1) Failing to file a tobacco tax return or
report;
(2) Failing to remit tobacco taxes to the
department;
(3) Making a payment that is rejected by the
licensee's financial institution for insufficient funds;
(4) Violating the provisions of RSA 78:14
regarding sale of unstamped tobacco products; or
(5) Violating the provisions of RSA 78:3
regarding tampering with a seal affixed by the department to tobacco products
vending machines;
(f) A license shall be revoked upon the presiding
officer's determination that the license holder has repeatedly violated the
statute or rules administering the tobacco tax by actions such as, but not
limited to:
(1) Failing to file tobacco tax returns or
reports;
(2) Failing to remit tobacco taxes to the
department;
(3) Making a payment that is rejected by the
licensee's financial institution for insufficient funds;
(4) Violating the provisions of RSA 78:14
regarding sale of unstamped tobacco products; or
(5) Violating the provisions of RSA 78:3 regarding
tampering with a seal affixed by the department to tobacco products vending
machines;
(g) An aggrieved licensee may appeal any adverse
order by filing such appeal with the board of tax and land appeals or the
superior court of the county in which the licensee resides or has a place of
business within 10 days of receipt of the order; and
(h) A license affected by the order shall be
temporarily reinstated during the pendency of the appeal.
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
Rev 207.06 Appeals of Suspension of Meals and Rentals
Tax Licenses; Bond Hearings.
In proceedings involving
meals and rentals tax licenses the following rules shall apply:
(a) If the department finds that the licensee has
willfully violated or neglected the statute or the rules administering the
meals and rentals tax, the department shall commence an emergency action to
suspend or revoke the license;
(b) An adjudicative proceeding shall be commenced
within 15 days of 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) 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;
(e) A license shall be suspended upon the
presiding officer's determination that the license holder has, for a month in
which meals and rentals tax was due, violated the statute or rules
administering the meals and rentals tax by actions such as, but not limited to:
(1) Failing to file a meals and rentals tax
return;
(2) Failing to remit taxes collected to the
department;
(3) Making a payment that is rejected by the licensee's
financial institution for insufficient funds;
(4) Failing to comply with electronic data
submission requirements contained in RSA 78-A:8; or
(5) Failing to comply with the record keeping
requirements of RSA 78-A:7, II;
(f) A license shall be revoked upon the presiding
officer's determination that the license holder has repeatedly violated the
statute or rules administering the meals and rentals tax by actions 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) Making payments that are rejected by the
licensee's bank for insufficient funds;
(4) Failure to comply with electronic data
submission requirements contained in RSA 78-A:8;
(5) Failure to comply with the record keeping
requirements of RSA 78-A:7, II; or
(6) Failure to cure the cause of a suspension of
a license within 30 days;
(g) As provided in RSA 78-A:5, II, the aggrieved
licensee may appeal any adverse order by
filing such appeal with the board of tax and land appeals or the superior court
of the county in which the licensee resides or has a place of business within
10 days of receipt of the order;
(h) A license affected by the order shall be
temporarily re-instated during the pendency of the appeal if the licensee posts
a bond as required under RSA 78-A:5, II; and
(i) A hearing on a petition for the imposition of
a bond under RSA 78-A:8-b shall be held within 10 days of receipt of the
petition for imposition.
Source.
#4060, eff 5-29-86; ss by #4510, eff 10-26-88; rpld by #5190, eff
7-23-91, INTERIM, EXPIRED: 11-21-91
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
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
Rev
207.08 Appeals of Tax on Transfers of
Real Property.
Source.
#4060, eff 5-29-86; ss by #4510, eff 10-26-88; rpld by #5190, eff
7-23-91, INTERIM, EXPIRED: 11-20-91
Rev
207.09 Appeals of Refined Petroleum
Products Tax.
Source.
#4060, eff 5-29-86; ss by #4510, eff 10-26-88; rpld by #5190, eff
7-23-91, INTERIM, EXPIRED: 11-20-91
Rev
207.10 Appeal of Taxation of
Railroads and Public Utilities.
Source.
#4060, eff 5-29-86; ss by #4510, eff 10-26-88; rpld by #5190, eff
7-23-91, INTERIM, EXPIRED: 11-20-91
Rev 207.11 Appeal of Franchise Tax.
Source.
#4060, eff 5-29-86; ss by #4510, eff 10-26-88; rpld by #5190, eff
7-23-91, INTERIM, EXPIRED: 11-20-91
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
Rev 208.02 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
Rev 208.03 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.
#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
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; or
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; or
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
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
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
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
(2) Hand delivered to:
Governor Hugh J. Gallen
Office Park South
109 Pleasant Street
Medical and Surgical
Building
Source.
#8658-B, eff 6-13-06
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
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)
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)
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)
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 number of media representatives
when their number, along with the number of citizens present, exceeds the
capacity of the hearing room;
(2) Limiting the placement of television cameras
to specific locations in the hearings room; and
(3) 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
Source. #8658-A, eff 6-13-06 (formerly Rev 219.04)
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 219.07;
(5) Establish limits on the print and electronic
media, as provided in Rev 219.04;
(6) Establish time limits for each speaker, as
provided in Rev 219.07;
(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)
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 219.07.
(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)
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) Refuse to recognize a person who refuses to
comply with Rev 219.06, above;
(2) 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;
(3) Limit the amount of time each speaker may
speak to a reasonable time; and
(4) 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)
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
|
Rev
201.01 -- Rev 201.02 |
RSA
21-J:13 |
|
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- Rev 204.03 |
RSA
21-J:13 and RSA 541-A:29 |
|
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 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 206.03 |
RSA
21-J:13 |
|
Rev
206.04 |
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
207.06 |
RSA
21-J:13 RSA 78-A:5 |
|
Rev
207.07 |
RSA
21-J:13 RSA 227-H:13,15,17 and 18 |
|
Part
Rev 208 |
RSA
21-J;13 and RSA 541-A:16, I (e) |
|
Part Rev 209 |
RSA
21-J;13 and RSA 541-A:16, I(d) |
|
Part
Rev 210 |
RSA
21-J:13; RSA 541-A:16 |
|
Part
Rev 211 |
RSA
21-J;13 and RSA 541-A:16,(b) (3) |