2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 78-A — TAX ON MEALS AND ROOMS
Section 78-A:5 Suspension and Revocation of Licenses; Appeal.

    I. The commissioner may, after notice and hearing, suspend or revoke the license of any operator or may refuse to issue any license for failure to comply with the provisions of this chapter or with the rules and regulations prescribed under this chapter.
    II. Any operator aggrieved by a suspension, revocation or refusal of the commissioner may appeal from the ruling either by application to the board of tax and land appeals or by petition to the superior court in the county in which he or she resides or conducts his or her operation within 10 days after receiving written notice of the commissioner's ruling in the manner prescribed in RSA 78-A:15. The board of tax and land appeals or the court, as the case may be, shall hear the appeal forthwith. If the appealing operator files a bond running to the state in an amount fixed by the board of tax and land appeals or the court, with a surety company authorized to do business in the state as surety, conditioned on the payment of taxes due and to become due during the pendency of the appeal, the ruling appealed from is inoperative if it is a ruling of suspension or revocation. If the ruling appealed from is a refusal to issue a license, the commissioner shall issue the license during the pendency of the appeal if the appeal bond is given.

Source. 1967, 213:1. 1969, 287:10-13. 1973, 544:14, V. 1983, 394:8. 2001, 199:2, eff. July 1, 2001.