"Department" means the New Hampshire department of revenue administration, established under RSA 21-J:1.
N.H. Admin. Code § Rev 101.02
#1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95