New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 3100 - GAMBLING TAX
Part Rev 3101 - DEFINITIONS
Section Rev 3101.06 - Taxpayer

Universal Citation: NH Admin Rules Rev 3101.06
Current through Register No. 12, March 21, 2024

"Taxpayer" means a New Hampshire resident receiving gambling winnings from any payer or a non-New Hampshire resident receiving gambling winnings from a New Hampshire payer.

#9689-B, eff 4-2-10

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