State Tax Reconsideration or Redetermination (Appeal)
If your claim for refund of a state tax is denied, or you do not agree with the assessment of additional tax, penalties or interest, you have the right to petition for reconsideration or redetermination (appeal). You must first file your petition with the Department of Revenue's ("DRA") Hearings Bureau within 60 days after the notice of the assessment or denial of claim for a refund. This process is a prerequisite to appealing to the BTLA.
If the relief you seek is denied by the DRA's Hearings Bureau, you may then file an Appeal with the BTLA (or the Superior Court in the county in which you reside or have a place of business) within 30 days of the notice of the decision. Appeals involving inheritance taxes are filed with the Probate Court in the county where the decedent resided.
Appeal filed with BTLA within 30 days of DRA’s final decision (RSA 21-J:28-b, IV):
- Business Enterprise Tax (RSA 77-E)
- Business Profits Tax (RSA 77-A)
- Communications Services Tax (RSA 82-A)
- Interest & Dividends & Other Income (RSA 77)
- Meals & Room Tax (RSA 78-A)
- Railroad Tax (RSA 82)
- Refined Petroleum Products Tax (RSA 78-C)
- Tobacco Tax (RSA 78)
- Transfer Tax on Real Estate (RSA 78-B)
- Utility Property Tax (RSA 83-F)
Appeal filed with BTLA within 10 days of DRA’s final decision (RSA 78-A:5, II)
- Meals & Room License Revocation
Appeal filed with BTLA within 30 days of DRA’s final order (RSA 78:31-a, I)
- Tobacco License Revocation
To file any state tax appeal with the BTLA, please complete the appeal form, include a filing fee (by check or money order - no credit card payments) in the amount of $65 made payable to "Treasurer, State of NH" and mail or hand deliver to:
State of New Hampshire
Board of Tax and Land Appeals
107 Pleasant Street, Johnson Hall
Concord, NH 03301
Please note: the BTLA does not accept appeals filed by any electronic means. For additional assistance, please contact our office at (603) 271-2578. For additional information regarding the various types of state taxes and other information, please visit the DRA's website.