New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 904 - EXEMPTIONS
Section Rev 904.03 - Persons with Disabilities
Universal Citation: NH Admin Rules Rev 904.03
Current through Register No. 12, March 21, 2024
(a) Persons claiming an exemption under the provisions of RSA 77:5, IV shall be considered qualified if they:
(1) Have secured social security or
veterans affairs certification that they are disabled;
(2) Provide a doctor's affidavit they are
unable to work; and
(3) Provide a
birth certificate as proof of age.
(b) Taxpayers claiming this status shall have the documents 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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