“Department” means the New Hampshire department of revenue administration.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14 (from Rev 1801.03); ss by #13867, eff 2-8-24