New Hampshire Code of Administrative Rules
Tax - Board of Tax and Land Appeals
Chapter Tax 100 - ORGANIZATION
Part Tax 102 - DEFINITIONS
Section Tax 102.02 - Accident, mistake, or misfortune
Universal Citation: NH Admin Rules Tax 102.02
Current through Register No. 12, March 21, 2024
"Accident, mistake, or misfortune" means something outside the party's own control and not due to neglect, or something that a reasonably prudent person would not be expected to guard against or provide for.
#2256, eff 1-2-83; ss by #2943, eff 12-31-84; EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss and moved by #7152, eff 12-10-99 (from Tax 101.02 ); ss by #8985, eff 9-24-07
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