New Hampshire Revised Statutes 21-J:28-b – Appeal for Redetermination or Reconsideration; Procedure
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I. Except as otherwise provided by law, any taxpayer against whom an assessment has been made by the department may petition for redetermination of such assessment within 60 days after notice of the assessment.
II. Any taxpayer aggrieved by the denial of the department to make a refund requested pursuant to this chapter may petition for reconsideration of such claim for refund within 60 days after notice of such denial.
II-a. Within 60 days of receipt of such petition for redetermination or reconsideration, the department shall examine such petition for redetermination or reconsideration, notify the applicant of any errors or omissions, request any additional information that the department is permitted by law to require, and notify the petitioner of the name, official title, address, and telephone number of a department official or employee who may be contacted regarding the petition.
II-b. Within a reasonable time, not to exceed 120 days, after receipt of the petition for redetermination or reconsideration, or of the response to a timely request by the department pursuant to paragraph II-a, the department shall:
(a) Approve or deny the petition for redetermination or reconsideration, in whole or in part, on the basis of nonadjudicative processes, if disposition of the petition for redetermination of reconsideration by the use of these processes is not precluded by any provision of law; or
(b) Commence an adjudicative proceeding in accordance with RSA 541-A.
III. After a hearing on such petition for redetermination or reconsideration, the department shall issue a notice of decision affirming, increasing, or decreasing the tax. Any increase ordered by the commissioner shall be assessed against the taxpayer and shall carry interest as prescribed in N.H. Rev. Stat. § 21-J:28. Any refund or credit for overpayment ordered by the commissioner shall, with interest pursuant to N.H. Rev. Stat. § 21-J:28 from the date the tax was paid, be paid or credited to the taxpayer in the manner provided in N.H. Rev. Stat. § 21-J:28-a, IV.
IV. Within 30 days of the notice of decision, the taxpayer may appeal such decision by written application to the board of tax and land appeals or the superior court, in the county in which the taxpayer resides or has a place of business or resident agent. The board of tax and land appeals or the superior court, as the case may be, shall hear the appeal de novo. Each party may introduce whatever evidence it believes necessary, limited only by the evidentiary rules of the forum. Legal issues shall be limited to those raised before the commissioner, with the exception that the taxpayer may raise additional legal claims addressing constitutional issues, and either party may raise additional legal claims upon a showing of good cause.
V. The board or court may require the taxpayer to provide a bond payable to the state with surety in a sum fixed by the board or court conditioned upon the amount of taxes found to be due and to become due during the pending of the appeal.
VI. The board or court may grant such relief as may be just and equitable and may order the state treasurer to pay the taxpayer the amount of relief granted with interest at the rate established under N.H. Rev. Stat. § 21-J:28. The board or court may award reasonable costs and attorney’s fees to the prevailing party, provided the prevailing party shows substantially unjustified action.
VII. Compliance with the filing deadlines in this section relative to the department or the board of tax and land appeals shall be in accordance with N.H. Rev. Stat. § 80:55.
VIII. The department shall bear the burden of proof on any change to any compensation deduction under N.H. Rev. Stat. Chapter 77-A determined by examination.
II. Any taxpayer aggrieved by the denial of the department to make a refund requested pursuant to this chapter may petition for reconsideration of such claim for refund within 60 days after notice of such denial.
Terms Used In New Hampshire Revised Statutes 21-J:28-b
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- petition: when used in connection with the equity jurisdiction of the superior court, and referring to a document filed with the court, shall mean complaint, and "petitioner" shall mean plaintiff. See New Hampshire Revised Statutes 21:51
- petitioner: shall mean plaintiff. See New Hampshire Revised Statutes 21:51
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
II-a. Within 60 days of receipt of such petition for redetermination or reconsideration, the department shall examine such petition for redetermination or reconsideration, notify the applicant of any errors or omissions, request any additional information that the department is permitted by law to require, and notify the petitioner of the name, official title, address, and telephone number of a department official or employee who may be contacted regarding the petition.
II-b. Within a reasonable time, not to exceed 120 days, after receipt of the petition for redetermination or reconsideration, or of the response to a timely request by the department pursuant to paragraph II-a, the department shall:
(a) Approve or deny the petition for redetermination or reconsideration, in whole or in part, on the basis of nonadjudicative processes, if disposition of the petition for redetermination of reconsideration by the use of these processes is not precluded by any provision of law; or
(b) Commence an adjudicative proceeding in accordance with RSA 541-A.
III. After a hearing on such petition for redetermination or reconsideration, the department shall issue a notice of decision affirming, increasing, or decreasing the tax. Any increase ordered by the commissioner shall be assessed against the taxpayer and shall carry interest as prescribed in N.H. Rev. Stat. § 21-J:28. Any refund or credit for overpayment ordered by the commissioner shall, with interest pursuant to N.H. Rev. Stat. § 21-J:28 from the date the tax was paid, be paid or credited to the taxpayer in the manner provided in N.H. Rev. Stat. § 21-J:28-a, IV.
IV. Within 30 days of the notice of decision, the taxpayer may appeal such decision by written application to the board of tax and land appeals or the superior court, in the county in which the taxpayer resides or has a place of business or resident agent. The board of tax and land appeals or the superior court, as the case may be, shall hear the appeal de novo. Each party may introduce whatever evidence it believes necessary, limited only by the evidentiary rules of the forum. Legal issues shall be limited to those raised before the commissioner, with the exception that the taxpayer may raise additional legal claims addressing constitutional issues, and either party may raise additional legal claims upon a showing of good cause.
V. The board or court may require the taxpayer to provide a bond payable to the state with surety in a sum fixed by the board or court conditioned upon the amount of taxes found to be due and to become due during the pending of the appeal.
VI. The board or court may grant such relief as may be just and equitable and may order the state treasurer to pay the taxpayer the amount of relief granted with interest at the rate established under N.H. Rev. Stat. § 21-J:28. The board or court may award reasonable costs and attorney’s fees to the prevailing party, provided the prevailing party shows substantially unjustified action.
VII. Compliance with the filing deadlines in this section relative to the department or the board of tax and land appeals shall be in accordance with N.H. Rev. Stat. § 80:55.
VIII. The department shall bear the burden of proof on any change to any compensation deduction under N.H. Rev. Stat. Chapter 77-A determined by examination.