New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 902 - RESIDENCY AND TAXABILITY OF SPECIAL ENTITIES
Section Rev 902.01 - Residency, Establishment of Intent
Current through Register No. 12, March 21, 2024
An individual's intent to establish residency by an ongoing physical presence within New Hampshire which is not transitory in nature, shall be evidenced by:
(a) Maintaining a home or other living quarters in New Hampshire;
(b) Spending a greater percentage of time in New Hampshire than in any other state;
(c) Having family living with them in New Hampshire;
(d) Advising any federal, state, or local agency that the individual considers herself or himself a resident of New Hampshire;
(e) Being employed or conducting business activity within New Hampshire or at a place to which the individual can readily commute from New Hampshire; or
(f) Registering to vote in New Hampshire.
#2228, eff 12-28-82; ss by #2881, eff 10-19-84; ss by #4557, eff 12-28-88; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04; ss by #10211, eff 10-24-12
