Section Tax 102.26 - File"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.N.H. Admin. Code § Tax 102.26
#7152, eff 12-10-99 (formerly Tax 101.21); ss by 8985, eff 9-24-07 (from Tax 102.24 )
Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10623, Effective 6/26/2014.Amended by Number 32, Filed August 10, 2023, Proposed by #13686, Effective 7/19/2023.