“Tax year” means “tax year” as defined in RSA 79:1, IV, namely, “as used in this chapter shall mean October 1, 1963 to March 31, 1964 inclusive and shall thereafter mean from April 1 of any year to March 31 of the next year, inclusive.”

Source. #10664, eff 9-4-14; ss by #14026, eff 7-16-24 (formerly Rev 3401.19)