“Part year resident” means a person who has permanently:

1. (a) Established residency in New Hampshire during the year; or
2. (b) Abandoned residency in New Hampshire during the year.

Source. #4557, eff 12-28-88; ss by #5071, eff 2-21-91; 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 901.13); renumbered by #9843 (from Rev 901.16) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12 (from Rev 901.14); renumbered by #10795 (from Rev 901.15); ss by #13443, eff 8-12-22