Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 2400 - BUSINESS ENTERPRISE TAX
Part Rev 2401 - DEFINITIONS
Section Rev 2401.13 - Real and tangible personal property

N.H. Admin. Code § Rev 2401.13

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Current through Register No. 45, November 7, 2024
Section Rev 2401.13 - Real and tangible personal property

"Real and tangible personal property," as used in RSA 77-E:4, I, means land, buildings, improvements, equipment, merchandise or manufacturing inventories, leasehold improvements, and other similar property that reflects the enterprise's business activities.

N.H. Admin. Code § Rev 2401.13

Derived From Volume XXXVI Number 06, Filed February 11, 2016, Proposed by #11032, Effective 1/29/2016, Expires 1/29/2026.
Renumbered by Rev 2401.10 Volume XXXVI Number 10, Filed March 10, 2016, Proposed by #11044, Effective 2/24/2016, Expires 2/24/2026.