N.H. Code Admin. R. Rev 407.03
The applicant shall have been a resident of the municipality on April 1 in the tax year in which the surviving spouse tax credit is claimed.
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 406.03)