Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 400 - PROPERTY TAX CREDITS, EXEMPTIONS AND DEFERRALS
Part Rev 407 - SURVIVING SPOUSE TAX CREDIT
Section Rev 407.04 - Additional Eligibility Requirements

N.H. Admin. Code § Rev 407.04

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Current through Register No. 1, January 2, 2025
Section Rev 407.04 - Additional Eligibility Requirements

The applicant shall not be eligible for the surviving spouse tax credit unless, in addition to meeting the ownership requirements of Rev 402.03, and the residency requirements of Rev 407.03, the applicant is the surviving spouse of any person who was killed or died while on active duty in any qualifying war or armed conflict in RSA 72:28, as established by United States Department of Defense Form 1300 (DD Form 1300).

N.H. Admin. Code § Rev 407.04

(See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08; Amended by Volume XXXVI Number 45, Filed November 10, 2016, Proposed by #12027, Effective 10/28/2016, Expires 10/28/2026; renumbered by #12925 (formerly Rev 406.04 )
Amended by Number 19, Filed May 9, 2024, Proposed by #13943-B, Effective 4/27/2024, Expires 4/27/2034.