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Terms Used In New Hampshire Revised Statutes 72:32

Any person otherwise entitled under the provisions of N.H. Rev. Stat. § 72:28, 28-b, 30 and 31 who being a citizen of the United States, or being a resident of New Hampshire, at the time of his or her entry therein, served on active duty in the armed forces of any of the governments associated with the United States in the wars, conflicts, or armed conflicts set forth in N.H. Rev. Stat. § 72:28, shall be entitled to the tax credit authorized by N.H. Rev. Stat. § 72:28 or N.H. Rev. Stat. § 72:28-b.