N.H. Admin. Code § Rev 206.01

Current through Register No. 52, December 26, 2024

Section Rev 206.01 - Final Orders

(a) The final decision or order of the presiding officer shall:

(1) Be in written form;

(2) Be rendered based upon the evidence and argument in the record; and

(3) State findings of fact and conclusions of law.

(b) Service of the final decision or order to the taxpayer shall be made by certified mail, with return receipt requested.

(c) Service of the final decision or order shall be made to the responding division via the state mail system.

(d) A final decision or order rendered pursuant to this section shall be retained by the department indefinitely.

N.H. Admin. Code § Rev 206.01

#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.