“Proprietorship”, pursuant to RSA 77-A:1, I and III and RSA 77-A:4, III, means the ownership of any unincorporated business by an individual. This term does not include businesses conducted by an entity such as, but not limited to a:

1. (a) Partnership; or
2. (b) Single member limited liability company.

Source. #4192, eff 12-23-86; amd by #4438, eff 6-22-88; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 301.27); ss by #10758, eff 1-16-15 (from Rev 301.25); renumbered by #12361 (from Rev 301.26) renumbered by #13177 (formerly Rev 301.25); ss by #14231, eff 4-3-25, EXPIRES 4-3-35