Rev 1001.04

"Department"
means the New Hampshire department of revenue administration.
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536,
eff 3-6-14 (from