N.H. Admin. Code § Rev 3101.02
Current through Register No. 1, January 2, 2025
"Gambling winnings" means the proceeds, in money or the fair market value of property received during the calendar year, either in the form of lump sum payments or annuity payments, from gambling winnings as defined by RSA 77:38, III, which includes games of chance or any other winnings subject to federal income tax withholding, excluding amounts received prior to July 1, 2009.
N.H. Admin. Code § Rev 3101.02
#9689-B, eff 4-2-10