"Department" means the department of revenue administration.
N.H. Admin. Code § Rev 2301.03
#5166, Emergency, eff 6-21-91, EXPIRED: 10-19-91
New. #5335, eff 2-26-92, EXPIRED: 2-26-98
New. #7746, eff 8-17-02, EXPIRED: 8-17-10
New. #9794, INTERIM, eff 9-24-10, EXPIRED: 3-23-11
New. #9913, eff 4-21-11 (from Rev 2301.01 )