N.H. Admin. Code § Rev 201.04

Current through Register No. 52, December 26, 2024

Section Rev 201.04 - Appearance Before the Department

(a) A taxpayer may appear in a proceeding either personally or through a representative duly authorized by a power of attorney, described in Rev 2903.03, executed by the taxpayer.

(b) No power of attorney shall be required of officers, directors, partners, or members of the taxpayer.

#4060, eff 5-29-86; ss by #5423, eff 6-23-92; ss by #6749, eff 5-19-98, EXPIRED: 5-19-06

New. #8658-A, eff 6-13-06

Amended by Volume XXXVI Number 41, Filed October 13, 2016, Proposed by #11185-A, Effective 9/20/2016.