New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 901 - DEFINITIONS
Section Rev 901.16 - Part year resident
Universal Citation: NH Admin Rules Rev 901.16
Current through Register No. 12, March 21, 2024
"Part year resident" means a person who has permanently:
(a) Established residency in New Hampshire during the year; or
(b) Abandoned residency in New Hampshire during the year.
#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 901.14 ); renumbered by #9843 (from Rev 901.17 ) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12 (from Rev 901.15 )
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