All written documents governed by these rules shall be rebuttably presumed to have been issued on the date noted on the document and to have been filed with the treasury on the actual date of receipt by the treasury, as evidenced by a date stamp placed on the document by the treasury in the normal course of business.
N.H. Admin. Code § Tre 204.01
#7589-A, eff 11-7-01; ss by #9575-A, eff 10-22-09