If I appeal the Departments Final Order , what are the differences between the Board of Tax and Land Appeals, the Superior Court, and the Probate Court?
Most types of appeals, such as Business Tax, Meals and Rentals or Tobacco tax, Interest and Dividend Tax, and others, may be appealed to either the Board of Tax and Land Appeals (BTLA) or the Superior Court for the county in which you reside or your business is located. The BTLA is less formal than the Superior Court and it operates under rules similar to those in the administrative appeal before the Department’s Hearings Bureau. Therefore, it is a forum independent of the Department where a taxpayer may more easily represent himself or herself. The filing fee ($65) is also less than in Superior Court ($125). The Superior Court is a court of record where the formal rules of evidence apply. For most appeals, the BTLA appeal may be faster than one to the Superior Court. Whether the appeal is to the BTLA or the Superior Court, the decision of either tribunal may be further appealed to the N.H. Supreme Court. For appeals involving the inheritance taxes, or related penalties or interest, ap
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