For purposes of this part, the following definitions shall apply:

1. (a) “Look-back period” means the 3 most recently completed full tax years and the incomplete current tax year;
2. (b) “MTC disclosure program” means the voluntary disclosure program administered by the Multistate Tax Commission;
3. (c) “Program” means the voluntary disclosure program administered by the department pursuant to RSA 21-J:3, XXXII;
4. (d) “Taxpayer” means a corporation, estate, individual, limited liability company, partnership, trust or any other entity, which is required to pay or collect any tax administered by the department, and includes an affiliate of the entity, or a member of a unitary business, of which the entity is a member; and
5. (e) “Tax year” means a calendar year, a fiscal year, or that portion of a year for which the taxpayer files its federal income tax return.

Source. #11142, eff 7-26-16; ss by #13660, eff 6-21-23