N.H. Admin. Code § Tax 102.02

Current through Register No. 50, December 12, 2024

Section Tax 102.02 - Accident, mistake, or misfortune

"Accident, mistake, or misfortune" means something outside the party's own control and not due to neglect, or something that a reasonably prudent person would not be expected to guard against or provide for.

#2256, eff 1-2-83; ss by #2943, eff 12-31-84; EXPIRED: 12-31-90

New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss and moved by #7152, eff 12-10-99 (from Tax 101.02 ); ss by #8985, eff 9-24-07

Adopted byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10623, Effective 6/26/2014.

Amended by Number 32, Filed August 10, 2023, Proposed by #13686, Effective 7/19/2023.