New Hampshire Revised Statutes 87:36 – Authority to Audit
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The department of revenue administration shall have the authority to audit the returns required by this chapter to determine whether there has been an error in the assessment of the taxes imposed by this chapter in accordance with the following provisions:
I. An executor, administrator, legatee, or probate court may request in writing within 2 years of the decedent‘s death an audit of the return.
II. The department may, on its own motion, undertake such an audit upon written notice to the executor, administrator, or legatee within the statute of limitations as provided in N.H. Rev. Stat. § 21-J:29, except that where a change is reported as provided in N.H. Rev. Stat. § 87:10, such notice shall be provided within 6 months of the receipt of such amended return.
III. An executor, administrator, or legatee may request an administrative hearing pursuant to N.H. Rev. Stat. § 21-J:28-b, I, II, and III.
IV. Within 30 days after notice of any adjustment ordered by the commissioner as a result of an administrative hearing, an executor, administrator, or legatee may appeal the revenue commissioner’s determination to the probate court having jurisdiction over the decedent’s estate. The probate court shall determine de novo the correctness of the commissioner’s action.
I. An executor, administrator, legatee, or probate court may request in writing within 2 years of the decedent‘s death an audit of the return.
Terms Used In New Hampshire Revised Statutes 87:36
- 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.
- Decedent: A deceased person.
- Executor: A male person named in a will to carry out the decedent
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Legatee: A beneficiary of a decedent
- Probate: Proving a will
- Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
II. The department may, on its own motion, undertake such an audit upon written notice to the executor, administrator, or legatee within the statute of limitations as provided in N.H. Rev. Stat. § 21-J:29, except that where a change is reported as provided in N.H. Rev. Stat. § 87:10, such notice shall be provided within 6 months of the receipt of such amended return.
III. An executor, administrator, or legatee may request an administrative hearing pursuant to N.H. Rev. Stat. § 21-J:28-b, I, II, and III.
IV. Within 30 days after notice of any adjustment ordered by the commissioner as a result of an administrative hearing, an executor, administrator, or legatee may appeal the revenue commissioner’s determination to the probate court having jurisdiction over the decedent’s estate. The probate court shall determine de novo the correctness of the commissioner’s action.