Section 77-B:22 Appeal. - New Hampshire Statutes

Within 30 days after notice of any adjustment of a tax by the commissioner under RSA 77-B:21, a taxpayer may appeal the commissioner's determination either by written application to the board of tax and land appeals or by petition to the superior court in the county in which the taxpayer resides or, if not a resident, in the county in which he 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 determine de novo the correctness of the commissioner's action.

Source. 1970, 20:1. 1973, 544:14, IV. 1983, 394:6, eff. Aug. 21, 1983.