New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 901 - DEFINITIONS
Section Rev 901.15 - Organization
Current through Register No. 12, March 21, 2024
"Organization" means:
(a) A corporation;
(b) A business trust;
(c) An estate;
(d) A trust;
(e) A partnership;
(f) An association;
(g) Two or more persons having a joint or common business interest;
(h) Limited liability company; or
(i) Any other legal or commercial form of business other than a sole proprietorship not organized as a single member limited liability company.
#4557, eff 12-28-88; ss by #5071, eff 2-21-91; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04; renumbered by #9658 (from Rev 901.13 ); renumbered by #9843 (from Rev 901.16 ) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12 (from Rev 901.14 )