"Department" means the New Hampshire department of revenue administration, Governor Hugh J. Gallen Office Park South, 109 Pleasant Street, Concord, NH.
N.H. Admin. Code § Rev 1501.05
#5334, eff 2-26-92; EXPIRED 2-26-98
New. #6731, eff 4-18-98, EXPIRES: 4-18-06; ss by #8652, eff 6-6-06