N.H. Admin. Code § Rev 901.19

Current through Register No. 45, November 7, 2024
Section Rev 901.19 - Tax year

"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)

Renumbered by Rev 901.18 Volume XXXV Number 14, Filed April 9, 2015, Proposed by #10795, Effective 3/11/2015, Expires 3/11/2025.