New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 904 - EXEMPTIONS
Section Rev 904.02 - Blind Taxpayers
Universal Citation: NH Admin Rules Rev 904.02
Current through Register No. 12, March 21, 2024
(a) Persons claiming an exemption under the provisions of RSA 77:5, III shall be considered qualified if they have written certification that they are legally blind from the department of education.
(b) Taxpayers claiming this status shall have the certification available for review by department personnel upon audit of their tax return.
#1814, eff 9-20-8l; ss by #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
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