1. (a) Part-year residents shall be liable for the tax upon that portion of income earned when they were a resident of New Hampshire.

2. (b) The taxable portion of such income in (a) above shall be:

   1. (1) Determined by multiplying the annual taxable income received by a fraction:

      1. a. The numerator of which shall be the number of days during which the person was a resident of New Hampshire; and
      2. b. The denominator of which shall be 365 days of the year; or

   2. (2) Determined by providing convincing evidence such as:

      1. a. A document indicating the date of record for a dividend received;
      2. b. A dated check stub or remittance advice when the income was actually received by the resident; or
      3. c. A copy of a bank statement or passbook showing the date the amount was posted.

Source. #6321, eff 8-22-96; ss by #8137, eff 8-10-04; renumbered by #9658 (from Rev 903.08); renumbered by #9843 (from Rev 903.09) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12; ss by #13443, eff 8-12-22