N.H. Admin. Code § Tax 214.06 - Burden of Proof

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In excavation tax appeals, the taxpayer shall have the burden of proving the volume of earth upon which the assessment was made was not properly determined in accordance with RSA 72-B:1.

Notes

N.H. Admin. Code § Tax 214.06

#7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07 (from Tax 214.07 ); ss by #9538, eff 9-8-09

Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10625-B, Effective 6/26/2014, Expires6/26/2024. Amended by Number 37, Filed September 14, 2023, Proposed by #13711-B, Effective 8/2/2023, Expires 8/2/2033.

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