New Hampshire Code of Administrative Rules
Tax - Board of Tax and Land Appeals
Chapter Tax 100 - ORGANIZATION
Part Tax 102 - DEFINITIONS
Section Tax 102.26 - File
Universal Citation: NH Admin Rules Tax 102.26
Current through Register No. 12, March 21, 2024
"File" means:
(a) The date a declaration is determined to be in compliance with RSA 498-A:5, after receipt and review by the board; or
(b) The date an appeal document, abatement application, or other document is:
(1) Hand delivered and received by the proper
filing office;
(2) Postmarked by
the United States Postal Service in accordance with
RSA
76:16-e and
RSA
80:55; or
(3) Marked as receipted for delivery by a
courier or overnight service such as Federal Express or United Parcel
Service.
#7152, eff 12-10-99 (formerly Tax 101.21 ); ss by 8985, eff 9-24-07 (from Tax 102.24 )
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