N.H. Admin. Code § Rev 204.07

Current through Register No. 50, December 12, 2024
Section Rev 204.07 - Intervention
(a) Petitions for intervention may be filed at any time after the filing of the petition for redetermination or reconsideration, but no later than the close of the record.
(b) A petition for intervention shall state the following:
(1) A detailed explanation of the petitioner's interest affected by the proceeding;
(2) A detailed explanation of the petitioner's position with respect to the interest being affected;
(3) An explanation why the interest of the parties and the orderly and prompt conduct of the proceeding would not be impaired by the granting of such intervention; and
(4) Any other reasons why the petitioner should be permitted to intervene.
(c) A petition for intervention shall not be granted if it would compromise or otherwise violate the confidentiality provisions of RSA 21-J:14 relating to department records, unless confidentiality is waived by the taxpayer.

N.H. Admin. Code § Rev 204.07

#4060, eff 5-29-86, EXPIRED: 5-29-92

New. #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.