82:17 Hearing. – A taxpayer may appeal the commissioner of revenue administration's determination within 30 days by written application to the board of tax and land appeals. The board of tax and land appeals shall determine the correctness of the commissioner's action de novo. Source. 1911, 169:18. PL 69:16. RL 83:16. 1950, part 8:18. RSA 82:17. 1973, 544:12, 13. 1975, 439:17. 1983, 318:16, eff. June 30, 1983.
New Hampshire Legal Code