N.H. Admin. Code § Tax 201.19 - Discovery

(a) Parties may employ discovery to adequately prepare an appeal, provided discovery requests are not overly burdensome based on the type and complexity of the appeal. A party may informally seek information and documents from the other party, but the board shall only enforce formal discovery requests.

(b) Except as modified in these rules, the superior court discovery rules shall apply to all board proceedings.

(c) All written discovery requests shall be in plain and concise language.

(d) Except by leave of the board and only when the moving party demonstrates additional interrogatories are required to ensure full discovery, no party shall serve more than 15 interrogatories on the opposing party.

(e) Before the board accepts any discovery enforcement motion, the moving party shall make diligent efforts, directly with the other party, to obtain compliance. All enforcement motions shall state how compliance was sought.

(f) The board shall review the enforcement motion and either deny the motion in its entirety or issue an order specifying which items of discovery requested shall be responded to.

Notes

N.H. Admin. Code § Tax 201.19

#5638, eff 9-1-93; ss by #6762, eff 7-1-98; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07

Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10624, Effective 6/26/2014. Amended by Number 32, Filed August 10, 2023, Proposed by #13687, Effective 7/19/2023.