N.H. Admin. Code § Rev 204.13

Current through Register No. 52, December 26, 2024

Section Rev 204.13 - Burden of Proof

Except where otherwise provided by statute or law, the taxpayer shall have the burden of proving, by a preponderance of the evidence, that:

(a) The department has erred in applying or interpreting the relevant statute;

(b) The taxpayer is entitled to a refund; or

(c) The taxpayer is entitled to an exemption.

N.H. Admin. Code § Rev 204.13

#8658-A, eff 6-13-06

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