{"data":{"id":"us-nh/rsa-82-17","jurisdiction":"us-nh","citation":"RSA 82:17","heading":"Hearing.","body":"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.","path":["Title V: TAXATION","Chapter 82: TAXATION OF RAILROADS","Decisions of Board of Tax and Land Appeals Therefrom"],"source_url":"https://gc.nh.gov/rsa/html/V/82/82-17.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:44:52Z","sha256":"bbcd6c1cd0aebdf1740cfc0faff1f739cf5326517937f38025f0b12b9f4696f2","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-82-16-a","next":"us-nh/rsa-82-18"},"notice":"GroundRules: Original legal text. Not legal advice."}