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

 

          Rev 207.05  Hearings on the Suspension or Revocation of a Tobacco Tax License.  In proceedings involving the suspension or revocation of tobacco tax licenses issued by the department, or the New Hampshire liquor commission under RSA 178 for the retail sale or sampling of tobacco products, 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 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;

 

          (g)  A license shall be suspended for a period of time not to exceed 90 days upon the presiding officer’s determination that the license holder has neglected or willfully violated the statute or rules administering the tobacco tax by actions such as, but not limited to:

 

(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;

 

          (h)  Pursuant to RSA 78:21, II, the department shall assess an administrative fine in addition to, or in lieu of, a period of suspension, pursuant to Rev 1008.07 and in accordance with the procedures for suspension provided in (a)-(g) above;

 

          (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;
RSA 541-A:16, I(b)(2)

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)