Section Rev 2910.01 - Definitions For purposes of this part, the following definitions shall apply:
(a) "Look-back period" means the 3 most recently completed full tax years and the incomplete current tax year;(b) "MTC disclosure program" means the voluntary disclosure program administered by the Multistate Tax Commission;(c) "Program" means the voluntary disclosure program administered by the department pursuant to RSA 21-J:3, XXXII;(d) "Taxpayer" means a corporation, estate, individual, limited liability company, partnership, trust or any other entity, which is required to pay or collect any tax administered by the department, and includes an affiliate of the entity, or a member of a unitary business, of which the entity is a member; and(e) "Tax year" means a calendar year, a fiscal year, or that portion of a year for which the taxpayer files its federal income tax return.N.H. Admin. Code § Rev 2910.01
Derived From Volume XXXVI Number 32, Filed August 11, 2016, Proposed by #11142, Effective 7/26/2016, Expires 7/26/2026.Amended by Number 28, Filed July 13, 2023, Proposed by #13660, Effective 6/21/2023, Expires 6/21/2033.