New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 901 - DEFINITIONS
Section Rev 901.19 - Tax year
Universal Citation: NH Admin Rules Rev 901.19
Current through Register No. 12, March 21, 2024
"Tax year" means the calendar year, the fiscal year or that portion of a year for which the taxpayer's federal income tax return is filed.
#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 (from Rev 901.18 ); ss by #9658, eff 2-24-10 (from Rev 901.17 ); ss by #9843 (formerly Rev 901.21 ) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12 (from Rev 901.18 )
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