New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 901 - DEFINITIONS
Section Rev 901.13 - Interest
Universal Citation: NH Admin Rules Rev 901.13
Current through Register No. 12, March 21, 2024
"Interest" means the amount of money or other property actually or constructively received as compensation for the use of money measured at the fair market value of the property received.
#9658, eff 2-24-10; renumbered by #9843 (from Rev 901.14 ) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12 (from Rev 901.12 )
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