The rules in this chapter have general applicability to all taxes administered by the department of revenue administration. These rules are to be construed in conjunction with any department rule relating to a specific tax administered by the department. If a department rule relating to a specific tax conflicts with the rules in this chapter, the requirements in the rule that is specific to a tax shall govern.
N.H. Admin. Code § Rev 2901.01
#8389, eff 7-8-05; ss by #10388, eff 7-25-13