N.H. Code Admin. R. Rev 2902.10
“Taxpayer” means any person, entity, or association subject to any provision of the tax and revenue rules and laws of New Hampshire.
Source. #10388, eff 7-25-13 (from Rev 2902.08), renumbered by #10885 (from Rev 2902.09); ss by #13660, eff 6-21-23