N.H. Code Admin. R. Rev 1501.01
“Arm’s length transaction” means a market related transaction between unrelated parties each acting knowledgeably and in their own best interest assuming neither party is under duress.
Source. #2823, eff 8-17-84, EXPIRED 8-17-90 New. #5334, eff 2-26-92; EXPIRED 2-26-98 New. #6731, eff 4-18-98, EXPIRES: 4-18-06; ss by #8652, eff 6-6-06; ss by #10662, eff 8-27-14; ss by #13977, eff 5-23-24