N.H. Admin. Code § Tax 201.24 - Filing with Board and Superior Court
(a) Where the
applicable statute authorizes an appeal to the board or the superior court,
taking an appeal to one tribunal shall be a waiver of the right to appeal to
the other tribunal in accordance with
RSA
21-J:28-b, IV,
RSA
71-B:11,
RSA
76:16-a,
RSA
76:17, and
RSA
79-A:9, VI.
(b) If a party has appealed to both the board
and the superior court, the board shall:
(1)
Order the taxpayer to inform the board when the superior court appeal was
taken;
(2) Either:
a. Dismiss the board appeal if the taxpayer
first appealed to the superior court; or
b. Retain jurisdiction of the board appeal if
the taxpayer first appealed to the board and notify the superior court of the
taxpayer's dual appeal; and
(3) Take such other actions it deems
appropriate to preserve the taxpayer's right to appeal to one tribunal, such as
transferring an appeal to the superior court or accepting an appeal from the
superior court.
Notes
#5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-A, eff 4-18-03; ss by #8986, eff 9-24-07
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