Section Rev 201.02 - Definitions(a) "Adjudicative proceeding" means the procedure to be followed in contested cases, as provided in RSA 541-A, including an opportunity for hearing. The term does not include rulemaking or a declaratory ruling.(b) "Applicant" means a person or entity applying for a license issued by the department. The term includes a person or entity that owns or has a right to control any interest in the applicant.(c) "Close of the record" means the point at which the presiding officer has received all written and oral submissions of the parties.(d) "Contested case" means "contested case" as defined in RSA 541-A:1, IV.(e) "Declaratory ruling" means a written statement issued by the department in response to a petition from a taxpayer to interpret and apply the tax or revenue laws, rules, or both to the taxpayer's specific set of facts regarding a proposed transaction.(f) "Department" means the New Hampshire department of revenue administration.(g) "Division" means the various subunits of the department responsible for carrying out the administration of the department's responsibilities under law and their employees.(h) "Hearing" means a trial-type evidentiary hearing conducted by the presiding officer in an adjudicative proceeding, which affords the parties an opportunity to be present and respond to arguments, and to present supporting evidence and witness testimony on disputed issues.(i) "License" means a formal authorization in the form of a document identified as a license and issued by the department.(j) "Licensee" means a person or entity that: (1) Holds a license: a. Issued by the department; orb. Issued by the New Hampshire liquor commission under RSA 178, if a tobacco tax retailer or sampler; or(2) Owns or has a right to control any interest in the person or entity holding a license pursuant to (j)(1) above.(k) "Motion" means any request by a party to a proceeding for an order relating to that proceeding.(l) "Non-adjudicative process" means all procedures and actions other than an adjudicative proceeding.(m) "Notice" means notification or information provided to a party.(n) "Order" means a document issued by the department determining:(1) The correctness of an assessment or reassessment of taxes, penalties, or interest;(2) A taxpayer's or person's rights to: a. A refund of taxes, penalties, or interest; c. Some other property or privilege; or(3) Requiring a taxpayer, licensee, or division to do, or to abstain from doing, some thing.(o) "Party" means each taxpayer, person, or department division, named or properly admitted as a party who is directly interested in any proceeding before the department.(p) "Petitioner" means the person filing a petition or a motion.(q) "Presiding officer" means the commissioner or any individual to whom the commissioner has delegated the authority to preside over an adjudicative proceeding.(r) "Proof by a preponderance of the evidence" means a demonstration by admissible evidence that a fact or legal conclusion is more probable than not to be true.(s) "Request for abatement" means any written communication seeking abatement of assessed tax, penalties, or interest.(t) "Rulemaking" means the process for the formulation and adoption of a rule.N.H. Admin. Code § Rev 201.02
#4060, eff 5-29-86; ss by #5389, eff 5-5-92; amd by #6689, eff 2-21-98; ss by #6749, eff 5-19-98, EXPIRED: 5-19-06
New. #8658-A, eff 6-13-06; amd by #9825-A, eff 11-25-10
Amended by Volume XXXVI Number 41, Filed October 13, 2016, Proposed by #11185-A, Effective 9/20/2016.Amended by Volume XL Number 33, Filed August 13, 2020, Proposed by #13076-A, Effective 7/25/2020.