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.


N.H. Code Admin. R. Saf-C 305.06

(See Revision Notes #1 and #2 at chapter heading for Saf-C 300) #10032, eff 11-22-11

Amended by Volume XLI Number 19, Filed May 13, 2021, Proposed by #13186, Effective 4/7/2021, Expires 4/7/2031.

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