Section Rev 301.04 - Base of Operation(a) In the case of transportation property, the place of more or less permanent nature from which property is regularly directed or controlled; and(b) In the case of an employee, the place of more or less permanent nature from which the employee regularly: (1) Starts work and to which he or she customarily returns in order to receive instructions from the employer;(2) Communicates with customers or other persons; or(3) Performs any other functions necessary to the exercise of his or her trade or profession.N.H. Code Admin. R. Rev 301.04
#4192, eff 12-23-86; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06
Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.