N.H. Admin. Code § Rev 401.19

Current through Register No. 44, October 31, 2024

Section Rev 401.19 - Principal place of abode

"Principal place of abode" means the place of abode which a person has, through all the person's actions, demonstrated a current intent to designate as the person's principal place of residence for the indefinite future to the exclusion of all others:

(a) Notwithstanding a temporary absence if:

(1) The person intends to return;

(2) The person continues to maintain the place of abode during the temporary absence; and

(3) The place of abode is available when the person returns; and

(b) With the exception of the following:

(1) Seasonal home;

(2) Timeshare; or

(3) Place of retreat.

N.H. Admin. Code § Rev 401.19

#12027, eff 10-28-16 (from Rev 401.09 ); renumbered by #12925 (formerly Rev 401.18 )