“Real and tangible personal property”, pursuant to RSA 77-A:3, I(a)(1)(A), means land, buildings, improvements, equipment, merchandise or manufacturing inventories, leasehold improvements, and other similar property that reflects the organization's business activities.

Source. #2012, eff 5-5-82; ss by #2722, eff 5-23-84; ss by #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 301.28); ss by #10758, eff 1-16-15 (from Rev 301.26); renumbered by #12361 (from Rev 301.27) renumbered by #13177 (formerly Rev 301.26); ss by #14231, eff 4-3-25, EXPIRES 4-3-35