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Terms Used In New Hampshire Revised Statutes 77:20

  • person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
  • state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
The commissioner of revenue administration shall on the request of any inhabitant of the state, state the fact whether or not any person has filed an income tax return for the current or any prior year.