Terms Used In New Hampshire Revised Statutes 259:23

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Domicile: shall mean a natural person taking up residence in a town or city within the state and includes but is not limited to occupying a primary place of habitation, placing children in a public school within the state, accepting gainful employment, or being a registered voter liable for a resident tax, provided, however, that no person shall be considered to be domiciled in this state who simultaneously claims residence in any other state for any of the purposes indicated above. See New Hampshire Revised Statutes 259:23
  • Person: shall mean the same as provided in N. See New Hampshire Revised Statutes 259:74
  • Place of business: shall mean the site, location or building within this state at which a person conducts the business in which he is engaged. See New Hampshire Revised Statutes 259:76
  • Resident: shall mean a resident of the state as defined in N. See New Hampshire Revised Statutes 259:88
  • State: shall mean :
    I. See New Hampshire Revised Statutes 259:106
“Domicile” shall mean a natural person taking up residence in a town or city within the state and includes but is not limited to occupying a primary place of habitation, placing children in a public school within the state, accepting gainful employment, or being a registered voter liable for a resident tax, provided, however, that no person shall be considered to be domiciled in this state who simultaneously claims residence in any other state for any of the purposes indicated above. In the case of other than a natural person, domicile shall also apply in the case of vehicles principally garaged or kept on the premises of a firm or corporation with a place of business within the state.