"Department" means the New Hampshire department of revenue administration.
N.H. Admin. Code § Rev 1001.04
#4707, eff 11-21-89; ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05 (formerly Rev 1001.08 ); ss by #10536, eff 3-6-14 (from Rev 1001.03 )