Section Rev 301.26 - Proprietorship"Proprietorship", as used in RSA 77-A:1, III and Rev 300, means:
(a) The ownership of any unincorporated business by an individual; and(b) Does not mean businesses conducted by an entity such as, but not limited to a: (2) Single member limited liability company.N.H. Admin. Code § Rev 301.26
#4192, eff 12-23-86; amd by #4438, eff 6-22-88; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 301.27 )
Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.Renumbered from Rev 301.27 Volume XXXVII Number 37, Filed September 14, 2017, Proposed by #12361, Effective 8/9/2017, (from Rev 301.26) renumbered by #13177 (formerly Rev 301.25), Expires 8/9/2027.