N.H. Code Admin. R. Saf-C 305.06 - Refund Disallowment Hearing
(a)
Except as provided in (b) below, an applicant who disagrees with the results of
a disallowed claim for a refund may submit his/ her objection(s), in writing,
within 30 days of the date of the disallowment letter. The objection(s) shall
be submitted to the administration, along with all evidence in support of the
claimant's position. Upon receipt, an administrative hearing shall be held in
accordance with the provisions of Saf-C 200, unless otherwise set forth in
these rules. Failure of the claimant to comply within the prescribed period of
time shall constitute acceptance of the disallowment.
(b) If an agency of a political subdivision
within this state applies to the administration for a refund of the road tolls
pursuant to
RSA 260:47,
III(a), and the refund is disallowed, the
political subdivison may appeal the disallowment to the commissioner. Appeals
shall be considered only if a disallowment was ordered because a refund claim
was filed after the prescribed filing time limitation in accordance with
RSA 260:47 and provided
that no other filing deadline waiver has been granted within 3 years of
appeal.
(c) Upon receipt of an
appeal request, the commissioner shall set a time and place at which the
appellant may appear and show good cause why a waiver should be
granted.
(d) The hearing shall be
held before the commissioner and can include representatives from the agency of
the political subdivision and the administration.
(e) The scope of the hearing shall be limited
to the following issues:
(1) The
circumstances that resulted in the late filing by an agency of a political
subdivision of a refund claim;
(2)
The refund claim number and the amount of the refund requested; and
(3) The reason(s) the appellant believes that
he/she is entitled to a waiver.
(f) The commissioner shall review the issues
and information presented at the hearing, along with all information from the
records of the administration. In the case of a disallowment due to a late
filing by an agency of a political subdivision within the state, after review
and consideration, the commissioner shall order that the previously disallowed
refund claim be granted if it is determined that the late filing was caused by
circumstances beyond the appellant's control and a waiver had not been granted
more often than once in 3 years pursuant to
RSA 260:47,
III(a)(1)(B).
(g) If the commissioner decides to allow a
refund claim, the administration shall immediately process the claim.
Notes
(See Revision Notes #1 and #2 at chapter heading for Saf-C 300) #10032, eff 11-22-11
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.