N.H. Code Admin. R. Rev 407.01
For purposes of this part, “surviving spouse tax credit” means the standard or optional surviving spouse tax credits pursuant to RSA 72:29-a.
Source. (See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925 (formerly Rev 406.01)