New Hampshire Revised Statutes 82:17 – Hearing
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Terms Used In New Hampshire Revised Statutes 82:17
- 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.
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.