"Tax year" means the calendar year, the fiscal year or that portion of a year for which the taxpayer's federal income tax return is filed.
N.H. Admin. Code § Rev 901.19
#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 (from Rev 901.18); ss by #9658, eff 2-24-10 (from Rev 901.17); ss by #9843 (formerly Rev 901.21) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12 (from Rev 901.18)