N.H. Admin. Code § Tax 201.35 - Requests for Findings of Fact and Rulings of Law, Legal Memoranda, Decisions or Orders
(a) All requests
for findings or rulings and hearing memoranda shall be submitted to the board
before the close of a hearing. When parties have leave to submit requests or
memoranda after a hearing, the board shall provide the parties with a filing
schedule. The party with the burden of proof shall file the first memorandum,
and then the opposing party shall file its memorandum. Additional memoranda may
only be filed by leave of the board, which shall be granted only when they will
assist the board.
(b) Requests for
findings or rulings shall consist of separately numbered paragraphs with only
one finding or ruling per paragraph. Parties shall be limited to a combined
total of 25 requests. Requests that contain multiple findings or rulings shall
be marked "neither granted nor denied."
(c) Each party submitting written requests
for findings or rulings of law shall also submit a microsoft word compatible
electronic version to clerk@btla.nh.gov.
(d) Following the hearing, the board shall
issue a decision or order with sufficient specificity to allow the parties to
understand its basis.
(e) The board
shall retain each file for at least 5 years following the date of the final
decision or the date of the decision on any appeal, unless the director of the
division of archives and records management of the department of state sets a
different retention period pursuant to rules adopted under
RSA
5:40.
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; ss by #8986, eff 9-24-07
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