2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 77 — TAXATION OF INCOMES
Section 77:38 Definitions.
In this subdivision:
I. ""Commissioner'' means the commissioner of revenue administration.
II. ""Department'' means the department of revenue administration.
III. ""Gambling winnings'' means winnings from lotteries and games of chance including, but not limited to bingo, slot machines, keno, poker tournaments, and any other gambling winnings subject to federal income tax withholding.
IV. ""New Hampshire entities'' means establishments the purpose of which is to engage in any gaming regulated by the racing and charitable gaming commission and the sale of lottery tickets as permitted by the lottery commission.
Source. 2009, 144:249, eff. July 1, 2009.
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