N.H. Code Admin. R. Rev 901.13
“Interest” means the amount of money or other property actually or constructively received as compensation for the use of money measured at the fair market value of the property received.
Source. #4557, eff 12-28-88; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04; renumbered by #9658 (from Rev 901.11); renumbered by #9843 (from Rev 901.13) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12; renumbered by #10795 (from Rev 901.12); ss by #13433, eff 8-12-22