Section Rev 1507.01 - Appeal of Railroad Tax(a) Pursuant to RSA 82:16-a, and RSA 21-J:28-b I, any railroad company or private rail car company against whom the department has assessed a railroad tax, may petition the department for reconsideration of such assessment within 60 days after notice of the assessment.(b) A petition for reconsideration of the railroad tax assessed shall be filed pursuant to Rev 200 with: New Hampshire Department of Revenue Administration
Hearings Bureau
PO Box 1467
Concord, NH 03302-1467.
(c) After receipt of the presiding officer's and the commissioner's notice of final decision, a petitioner may, within 15 days of service of the final decision, file a motion for reconsideration.(d) Within 30 days after the notice of final decision or notice of reconsideration of final decision, a petitioner may appeal in writing to the New Hampshire board of tax and land appeals or superior court.N.H. Admin. Code § Rev 1507.01
Amended byVolume XXXIV Number 37, Filed September 11, 2014, Proposed by #10662, Effective 8/27/2014, Expires8/27/2024 .