Terms Used In New Hampshire Revised Statutes > Chapter 110-B - Department of Military Affairs and Veterans Services

• Active duty: means full-time duty as an enlisted member, or as a commissioned or warrant officer, in any branch of the armed forces. See New Hampshire Revised Statutes 21:50
• Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
• Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Amortization: Paying off a loan by regular installments.
• Amount paid: means the amount charged to the taxpayer's service address in this state regardless of where such amount is billed or paid. See New Hampshire Revised Statutes 82-A:2
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appraisal: A determination of property value.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Armed forces: means the United States Army, Army Reserve, Navy, Naval Reserve, Marine Corps, Marine Corps Reserve, Air Force, Air Force Reserve, Space Force, Coast Guard, Coast Guard Reserve, Army National Guard, and the Air National Guard. See New Hampshire Revised Statutes 21:50
• Arrest: Taking physical custody of a person by lawful authority.
• Assessing officials: means those charged by law with the duty of assessing taxes in the city, town or unincorporated place. See New Hampshire Revised Statutes 79:1
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Barrel: shall mean a standard petroleum barrel containing 42 gallons. See New Hampshire Revised Statutes 78-C:1
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Bequest: Property gifted by will.
• biennially: when applied to meetings and elections in towns, shall mean the biennial meetings and elections required by law to be holden in the month of November biennially, dating from the commencement of biennial elections in 1878; and the word "annual" when applied to meetings and elections in towns, shall mean the annual meetings and elections required by law to be holden in the month of March. See New Hampshire Revised Statutes 21:7
• bylaw: when used in reference to legislative action taken by a city, town, county or village district shall have the same meaning as an ordinance and shall be subject to the same procedures for enactment. See New Hampshire Revised Statutes 21:45
• Canoe: means a narrow, lightweight boat with its sides meeting in a sharp edge at each end propelled by one or more paddles. See New Hampshire Revised Statutes 72-A:1
• Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
• Charges for mobile telecommunications services: means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20. See New Hampshire Revised Statutes 82-A:2
• Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
• Cigarette: includes "roll-your-own" (i. See New Hampshire Revised Statutes 78:1
• Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
• Commissioner: means the commissioner of the department of revenue administration. See New Hampshire Revised Statutes 78:1
• Commissioner: means the commissioner of revenue administration. See New Hampshire Revised Statutes 78-C:1
• Commissioner: means the commissioner of the department of revenue administration. See New Hampshire Revised Statutes 82-A:2
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• Communications services: means services for transmitting, emitting, or receiving signs, signals, writing, images, sounds or intelligence of any nature by any electromagnetic system capable of 2-way communication and includes, without limitation, messages or information transmitted through use of local, toll and wide area telephone service; private line services and networks, whether leased, rented or owned; channel services; telegraph services; teletypewriter services; cable television; computer exchange services; mobile telecommunications services; prepaid wireless telecommunications services; VoIP; facsimile services; specialized mobile radio; stationary 2-way radio; paging services; or any other form, whether stationary, portable or mobile, of 2-way communications; or any other transmission of messages or information by electronic or similar means, between or among points by wire, cable, fiber-optics, laser, microwave, radio, satellite or similar facilities. See New Hampshire Revised Statutes 82-A:2
• 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. See New Hampshire Revised Statutes 82:1
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Consumer: means a person who purchases, imports, receives, or otherwise acquires any tobacco products subject to the tax imposed by this chapter for his or her own use. See New Hampshire Revised Statutes 78:1
• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• 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.
• Customer: when used in relation to mobile telecommunications services, means the person or entity that contracts with the home service provider for mobile telecommunications service, or, if the end user of mobile telecommunications service is not the contracting party, the end user of the mobile telecommunications service, provided, however, that this clause only applies for the purpose of determining the place of primary use. See New Hampshire Revised Statutes 82-A:2
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Death tax: any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax" "transfer tax" "succession tax" "estate tax" "death duty" "death dues" or otherwise. See New Hampshire Revised Statutes 90:1
• Decedent: A deceased person.
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the department of revenue administration. See New Hampshire Revised Statutes 82-A:2
• Dependent: A person dependent for support upon another.
• Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
• Descendent: One who is directly descended from another such as a child, grandchild, or great grandchild.
• Devise: To gift property by will.
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Docket: A log containing brief entries of court proceedings.
• Donee: The recipient of a gift.
• Donor: The person who makes a gift.
• Electronic cigarette: means a noncombustible device regardless of shape or size that can be used to deliver aerosolized or vaporized nicotine to a person inhaling from the device, including but not limited to a device manufactured, distributed, marketed, or sold as an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, electronic hookah, vape pen, or any other similar product or device under any other product name or descriptor. See New Hampshire Revised Statutes 78:1
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Enhanced zip code: means a United States postal zip code of 9 or more digits. See New Hampshire Revised Statutes 82-A:2
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Ex officio: Literally, by virtue of one's office.
• Executor: A male person named in a will to carry out the decedent
• Executor: any executor of the will or administrator of the estate of a decedent, except an ancillary administrator. See New Hampshire Revised Statutes 90:1
• 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. See New Hampshire Revised Statutes 82:1
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• farm: means any land, buildings, or structures on or in which agriculture and farming operations or activities are carried out or conducted and shall include the residence or residences of owners, occupants, or employees located on such land. See New Hampshire Revised Statutes 21:34-a
• Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
• Fiduciary: A trustee, executor, or administrator.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
  • You are late making a payment or commit some other default, triggering an increase to a penalty rate
  • The bank changes the terms of your account and you do not reject the change.
  • The rate expires (if the rate was fixed for only a certain period of time).
• following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
• Forbearance: A means of handling a delinquent loan. A
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Fraud: Intentional deception resulting in injury to another.
• Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. ^{Source: OCC}
• Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
• Genetically-engineered tree: means trees selected for their fast growth, pest resistance, and other special characteristics by tree improvement and breeding methods. See New Hampshire Revised Statutes 79:1
• Germane: On the subject of the pending bill or other business; a strict standard of relevance.
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Governing board: shall mean the selectmen in towns and the mayor and aldermen in cities. See New Hampshire Revised Statutes 48-B:1
• governing body: shall mean the board of selectmen in a town, the board of aldermen or council in a city or town with a town council, the school board in a school district or the village district commissioners in a village district, or when used to refer to unincorporated towns or unorganized places, or both, the county commissioners. See New Hampshire Revised Statutes 21:48
• governor and council: shall mean the governor with the advice and consent of the council. See New Hampshire Revised Statutes 21:31-a
• Grantor: The person who establishes a trust and places property into it.
• Gross charge: means the amount paid for communications services and for all services and equipment provided in connection therewith by a retailer, valued in money whether paid in money or otherwise, including cash, credits, services and property of every kind or nature, and shall be determined without any deduction on account of the cost of such communications services, the cost of materials used, labor or service costs or any other expense whatsoever. See New Hampshire Revised Statutes 82-A:2
• Gross charges: for private communications service shall include charges apportioned to New Hampshire in accordance with N. See New Hampshire Revised Statutes 82-A:2
• Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Home service provider: means the facilities-based carrier or reseller with which the taxpayer contracts for the provision of mobile telecommunications services. See New Hampshire Revised Statutes 82-A:2
• Humidor: means a container or room specifically designed to store and age cigars within the optimal humidity range of 65 percent to 72 percent at room temperature, containing a humidification device or system designed to add or remove moisture from its interior space to maintain the desired level of humidity. See New Hampshire Revised Statutes 78:1
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• Interested person: any person who may be entitled to receive, or who has received any property or interest which may be required to be considered in computing the death tax of any state involved. See New Hampshire Revised Statutes 90:1
• Internet: means collectively the myriad of computer and telecommunications facilities, including equipment and operating software, which comprises the interconnected world-wide network of networks that employ the Transmission Control Protocol/Internet Protocol, or any predecessor or successor protocols to such protocol, to communicate information of all kinds by wire or radio. See New Hampshire Revised Statutes 82-A:2
• Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
• Intestate: Dying without leaving a will.
• Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
• Joint resolution: A legislative measure which requires the approval of both chambers.
• Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Juror: A person who is on the jury.
• justice: when applied to a magistrate, shall mean a justice of a municipal court, or a justice of the peace having jurisdiction over the subject-matter. See New Hampshire Revised Statutes 21:12
• Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Legacy: A gift of property made by will.
• Legatee: A beneficiary of a decedent
• Legislative body: shall mean the town meeting in towns and the mayor and aldermen in cities;
  III. See New Hampshire Revised Statutes 48-B:1
• legislative body: shall mean a town meeting, school district meeting, village district meeting, city or town council, mayor and council, mayor and board of aldermen, or, when used to refer to unincorporated towns or unorganized places, or both, the county convention. See New Hampshire Revised Statutes 21:47
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Licensed service area: means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio services to the taxpayer. See New Hampshire Revised Statutes 82-A:2
• Lien: A claim against real or personal property in satisfaction of a debt.
• Lineal descendant: Direct descendant of the same ancestors.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Manufacturer: means a person domiciled in the United States engaged in the business of importing, exporting, producing, or manufacturing tobacco products. See New Hampshire Revised Statutes 78:1
• Mobile telecommunications service: means commercial mobile radio service, as defined in Section 20. See New Hampshire Revised Statutes 82-A:2
• month: shall mean a calendar month, and the word "year" a calendar year, unless otherwise expressed; and the word "year" shall be equivalent to the expression "year of our Lord. See New Hampshire Revised Statutes 21:8
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Mortgagee: The person to whom property is mortgaged and who has loaned the money.
• Municipality: shall mean any city or town in the state;
  II. See New Hampshire Revised Statutes 48-B:1
• national guard: shall mean and refer to the army national guard and the air national guard unless otherwise indicated. See New Hampshire Revised Statutes 110-B:1-a
• Oath: A promise to tell the truth.
• oath: shall include "affirmation" in all cases where by law an affirmation may be substituted for an oath; and, in like cases, the word "sworn" shall include the word "affirmed. See New Hampshire Revised Statutes 21:24
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Other tobacco products: means tobacco products other than "cigarettes" as defined in N. See New Hampshire Revised Statutes 78:1
• Outboard: means a motorboat equipped with the motor located on the exterior of the hull, usually mounted on the stern. See New Hampshire Revised Statutes 72-A:1
• Oversight: Committee review of the activities of a Federal agency or program.
• Owner: means :
  (1) For purposes of joint tenants or joint tenants with rights of survivorship, every owner that holds title to the subject property. See New Hampshire Revised Statutes 79:1
• Paid calling service: means the communications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, calling card, or debit card, or by charge made to a telephone number which is not associated with the origination or termination of the communications service. See New Hampshire Revised Statutes 82-A:2
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: means any individual, firm, fiduciary, partnership, corporation, trust, or association, however formed. See New Hampshire Revised Statutes 78:1
• Person: means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation or a receiver, trustee, guardian or other representative appointed by order of any court; the federal and state governments and their agencies and departments, including state universities created by statute; or any county, city, town, school district or other political subdivision of this state. See New Hampshire Revised Statutes 82-A:2
• person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
• Personal property: All property that is not real property.
• petition: when used in connection with the equity jurisdiction of the superior court, and referring to a document filed with the court, shall mean complaint, and "petitioner" shall mean plaintiff. See New Hampshire Revised Statutes 21:51
• petitioner: shall mean plaintiff. See New Hampshire Revised Statutes 21:51
• Place of primary use: means the street address representative of where the taxpayer's use of the telecommunications service primarily occurs, which must be:
  (a) Either the residential street address or the primary business street address of the taxpayer; and
  (b) In the case of mobile telecommunications services, within the licensed service area of the home service provider. See New Hampshire Revised Statutes 82-A:2
• Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Prepaid wireless telecommunications service: means "prepaid commercial mobile radio service" as that term is defined in N. See New Hampshire Revised Statutes 82-A:2
• Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
• primarily for commercial purposes: means that the vessel is not used for more than 14 days of noncommercial use per registration year. See New Hampshire Revised Statutes 72-A:1
• Private communications service: means a communications service that entitles the taxpayer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. See New Hampshire Revised Statutes 82-A:2
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Probate: Proving a will
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Purchase at retail: means the acquisition, consumption or use of communications services through a sale at retail. See New Hampshire Revised Statutes 82-A:2
• Quorum: The number of legislators that must be present to do business.
• real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. ^{Source: FDIC}
• Refined petroleum products: includes motor oil, kerosene, residual oil, fuel oil, gasoline, petroleum asphalts, road oils and other distillates and petrochemicals produced from crude petroleum by any person in the state. See New Hampshire Revised Statutes 78-C:1
• registered mail: when used in connection with the requirement for notice by mail shall mean either registered mail or certified mail. See New Hampshire Revised Statutes 21:32-a
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Retail transaction: means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale. See New Hampshire Revised Statutes 82-A:2
• Retailer: means any person who sells tobacco products to consumers, whether directly or through a vending machine. See New Hampshire Revised Statutes 78:1
• Retailer: means and includes every person engaged in the business of making sales at retail as defined in this chapter. See New Hampshire Revised Statutes 82-A:2
• Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
• road: shall include all bridges thereon. See New Hampshire Revised Statutes 21:26
• Sale: or "sell" means any transfer, whether by bargain, gift, exchange, barter, or otherwise. See New Hampshire Revised Statutes 78:1
• Sale at retail: means the transmitting, supplying or furnishing of communications services and all services and equipment provided in connection therewith for a consideration to persons other than the federal and state governments and their agencies and departments, including the state university system created by statute, and any county, city, town, school district or other political subdivision of this state, to the extent, in each case, such communications services are for their own use. See New Hampshire Revised Statutes 82-A:2
• Sampler: means any person who distributes free tobacco products to consumers for promotional purposes. See New Hampshire Revised Statutes 78:1
• seal: shall include an impression of the official seal made upon the paper alone, as well as an impression thereof made by means of wax, or a wafer, affixed thereto. See New Hampshire Revised Statutes 21:11
• sell: means any transfer, whether by bargain, gift, exchange, barter, or otherwise. See New Hampshire Revised Statutes 78:1
• Seller: means a person who sells prepaid wireless telecommunications service to another person. See New Hampshire Revised Statutes 82-A:2
• Service address: means :
  (a) The location of communications services equipment to which a taxpayer's call is charged and from which the communications services originate or terminate, regardless of where the call is billed or paid. See New Hampshire Revised Statutes 82-A:2
• Serving carrier: means a facilities-based carrier providing mobile telecommunications service to a taxpayer outside the home service provider's licensed service area. See New Hampshire Revised Statutes 82-A:2
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Sexual orientation: means having or being perceived as having an orientation for heterosexuality, bisexuality, or homosexuality. See New Hampshire Revised Statutes 21:49
• 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
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Stumpage value: means the amount determined by the assessing officials in the same manner as other property values for the purposes of taxation at the time the timber is cut. See New Hampshire Revised Statutes 79:1
• Subpoena: A command to a witness to appear and give testimony.
• Subpoena duces tecum: A command to a witness to produce documents.
• Sugar orchard: means a stand of Sugar Maple (Acer saccharum) and/or Red Maple (Acer rubrum) used actively and primarily as a source of sap for the production of maple syrup or related maple products. See New Hampshire Revised Statutes 79:1
• Summons: Another word for subpoena used by the criminal justice system.
• sworn: when applied to public officers required by the constitution to take oaths therein prescribed, shall refer to those oaths; when applied to other officers it shall mean sworn to the faithful discharge of the duties of their offices before a justice of the peace, or other person authorized to administer official oaths in such cases. See New Hampshire Revised Statutes 21:25
• Tax year: as used in this chapter shall mean October 1, 1963 to March 31, 1964 inclusive and shall thereafter mean from April 1 of any year to March 31 of the next year, inclusive. See New Hampshire Revised Statutes 79:1
• Taxable period: means a quarterly period of 3 months commencing on January 1, April 1, July 1, and October 1. See New Hampshire Revised Statutes 78-C:1
• Taxing official: the commissioner of revenue administration in this state, and in any other reciprocal state the officer or body designated in the statute of such state substantially similar to this chapter. See New Hampshire Revised Statutes 90:1
• Taxpayer: means a person who individually or through his or her agents, employees or permittees uses communications services in this state and who incurs a tax liability under this chapter. See New Hampshire Revised Statutes 82-A:2
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Tobacco products: means any product containing, made, or derived from tobacco or nicotine that is intended for human consumption, including but not limited to cigarettes, electronic cigarettes, loose tobacco, smokeless tobacco, and cigars. See New Hampshire Revised Statutes 78:1
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Trustee: A person or institution holding and administering property in trust.
• under oath: when used in connection with a document to be filed with the court or a state agency, which does not require a notary acknowledgment or notarization under New Hampshire law, shall be satisfied by electronic signature "under the penalty of perjury" if the document is filed with the court or state agency electronically, and if the document is accompanied by a statement under the electronic signature stating "the penalty for perjury may include a fine or imprisonment or both. See New Hampshire Revised Statutes 21:52
• United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4
• Uphold: The decision of an appellate court not to reverse a lower court decision.
• User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
• vacancy shall be filled for the unexpired term: when used in connection with appointments to the state service by the governor and council shall be construed to mean that the successor shall be commissioned for a term equal in length to the unexpired balance of the term of his predecessor and where an appointee has held over beyond the expiration date of his commission, so far as the appointment of a successor is concerned, a vacancy shall be deemed to have been created. See New Hampshire Revised Statutes 21:34
• Veteran: means any person who:
  (1) Served in the United States armed forces for more than 4 years and continues to serve; or
  (2) Has been discharged or released from duty in the United States armed forces with:
  (A) An honorable discharge; or
  (B) An uncharacterized discharge based on a service-connected injury, illness, or disability. See New Hampshire Revised Statutes 21:50
• Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
• Voice vote: A vote in which the Presiding Officer states the question, then asks those in favor and against to say "Yea" or "Nay," respectively, and announces the result according to his or her judgment. The names or numbers of legisators voting on each side are not recorded.
• VoIP: means any service that:
  (a) Enables real-time, 2-way voice communications that originate from or terminate to the user's location in Internet Protocol or any successor protocol;
  (b) Requires a broadband connection from the user's location; and
  (c) Permits users generally to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network. See New Hampshire Revised Statutes 82-A:2
• Wholesale sales price: means the established price for which a wholesaler who satisfies N. See New Hampshire Revised Statutes 78:1
• Wholesaler: means any person engaged in the business of receiving, storing, purchasing, and selling tobacco products from any source for distribution to persons other than consumers, except those persons exempted from the tobacco tax under N. See New Hampshire Revised Statutes 78:1
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.