"Stock dividend" as used in RSA 77:4, II and III means a distribution paid to shareholders in newly issued stock of the same organization.
N.H. Admin. Code § Rev 901.18
#4557, eff 12-28-88; ss by #5071, eff 2-21-91; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04 (from Rev 901.17 ); renumbered by #9658 (from Rev 901.16 ); renumbered by #9843 (from Rev 901.19 ) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12 (from Rev 901.17 )