Section 21-J:28-b Appeal for Redetermination or Reconsideration; Procedure. - New Hampshire Statutes

   I. Except as otherwise provided by law, any taxpayer against whom an assessment or demand for payment has been made by the department may petition for redetermination of such assessment or demand for payment within 60 days after notice of the assessment or demand for payment.
   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.
   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 RSA 21-J:28. Any refund or credit for overpayment ordered by the commissioner shall, with interest pursuant to RSA 21-J:28 from the date the tax was paid, be paid or credited to the taxpayer in the manner provided in RSA 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 RSA 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 RSA 80:55.

Source. 1991, 163:5, eff. May 27, 1991; 362:11, eff. July 2, 1991. 2000, 239:4, eff. Aug. 5, 2000. 2002, 232:18, eff. May 1, 2002. 2003, 133:1, eff. Jan. 1, 2004.