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2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 82 - TAXATION OF RAILROADS
Section 82:1 - Definitions.

NH Rev Stat § 82:1 (2015) What's This?

    82:1 Definitions. – In this chapter:
    I. The word "company'' as used in this chapter shall apply to any enterprise, whether corporation, partnership, limited liability company, proprietorship, association, business trust, real estate trust, or other form of organization.
    II. The term "express corporation or company'' shall be construed to mean any corporation or company engaged in the business of transporting property as express over the lines of railroads.
    III. The term "amusement railroad'' means a railroad operating as a tourist, scenic, or historic operation, which provides train rides solely for one or more such purposes.

Source. 1911, 169:25. PL 69:26. RL 83:26. 2001, 234:2. 2010, 60:1, eff. July 1, 2010.


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