Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 3100 - GAMBLING TAX
Part Rev 3101 - DEFINITIONS
Section Rev 3101.06 - Taxpayer

N.H. Admin. Code § Rev 3101.06

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Current through Register No. 1, January 2, 2025
Section Rev 3101.06 - Taxpayer

"Taxpayer" means a New Hampshire resident receiving gambling winnings from any payer or a non-New Hampshire resident receiving gambling winnings from a New Hampshire payer.

N.H. Admin. Code § Rev 3101.06

#9689-B, eff 4-2-10