N.H. Admin. Code § Tax 201.25 - Subpoena

(a) If witnesses and documents are to be subpoenaed, the board and parties shall follow the procedures used in the superior court in accordance with RSA 71-B:9 and RSA 516.

(b) The board shall not issue subpoenas to parties wishing to subpoena witnesses or documents.

(c) The party shall prepare and serve its own subpoena, which:

(1) Includes the name and docket number of the case;

(2) Is in the form required by RSA 516; and

(3) Is signed by a justice of the peace as required by RSA 516:3.

(d) Subpoenas shall be served at least 10 days before the hearing date for which the witness or document is being subpoenaed.

(e) A subpoenaed witness may move to quash the subpoena by filing a motion to quash, stating in the motion the grounds therefor. Attendance shall be required unless the board grants the motion.

Notes

N.H. Admin. Code § Tax 201.25

#5638, eff 9-1-93; ss by #7068, INTERIM, eff8-15-99, EXPIRES, 12-13-99; 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.