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 902.03 - Absence From State
Universal Citation: NH Admin Rules Rev 902.03
Current through Register No. 12, March 21, 2024
(a) A person being temporarily absent from his or her state of residence shall not be considered a part year resident.
(b) A temporary absence from the state of residence shall exist when a person is in another state or country on:
(1) An employment assignment of
limited duration after which the person returns to his or her regular place of
employment or another temporary assignment;
(2) Seasonal trips resulting from a desire to
be in a different climate from his or her state of residence;
(3) Trips of varied duration visiting
friends, relatives or various parts of the country or world; or
(4) Other similar absences where the person
does not effect an establishment of intent to be a New Hampshire
resident.
#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
Disclaimer: These regulations may not be the most recent version. New Hampshire may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
