For telephone common carriers and telecommunication services providers, audits of the surcharge shall be conducted in accordance with the applicable rules of the department of revenue, pursuant to RSA 21-J and RSA 82-A. Any telephone common carrier or telecommunication service provider aggrieved by a determination of liability by the department of revenue may appeal pursuant to RSA 21-J.
N.H. Admin. Code § Saf-C 7007.12