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N.H. Rev. Stat. Ann. § 82:17

Hearing

Source. 1911, 169:18

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.

Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.