The department's physical location and mailing address, unless otherwise designated for specific purposes, shall be as follows:

1. (a) The physical location shall be:

   New Hampshire Department of Revenue Administration

   Governor Hugh J. Gallen Office Park South

   109 Pleasant Street

   Medical and Surgical Building

   Concord, New Hampshire 03301; and

2. (b) The mailing address shall be:

   New Hampshire Department of Revenue Administration

   P.O. Box 457

   Concord, New Hampshire 03302-0457.

Source. #8389, eff 7-8-05; ss by #10388, eff 7-25-13; ss by #13660, eff 6-21-23