N.H. Admin. Code § Rev 406.04

Current through Register No. 1, January 2, 2025

Section Rev 406.04 - Additional Eligibility Requirements

The applicant shall not be eligible for the service-connected total disability tax credit unless, in addition to meeting the ownership requirements of Rev 402.03, and the residency requirements of Rev 405.03, the applicant is also one of the following:

(a) A person honorably discharged or honorably separated from military service of the United States who:

(1) Has a total and permanent service-connected disability; or

(2) Is a double amputee or paraplegic because of a service-connected injury; or

(b) The surviving spouse of a person eligible for the service-connected total disability tax credit pursuant to (a) above.

N.H. Admin. Code § Rev 406.04

Derived From Volume XXXVI Number 45, Filed November 10, 2016, Proposed by #12027, Effective 10/28/2016, Expires 10/28/2026; renumbered by #12925 (formerly Rev 405.04)