New Hampshire Revised Statutes 78-C:1 – Definitions
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Wherever used in this chapter:
I. “Barrel” shall mean a standard petroleum barrel containing 42 gallons.
II. “Commissioner” means the commissioner of revenue administration.
III. “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.
IV. “Taxable period” means a quarterly period of 3 months commencing on January 1, April 1, July 1, and October 1.
I. “Barrel” shall mean a standard petroleum barrel containing 42 gallons.
Terms Used In New Hampshire Revised Statutes 78-C:1
- Barrel: shall mean a standard petroleum barrel containing 42 gallons. See New Hampshire Revised Statutes 78-C:1
- Commissioner: means the commissioner of revenue administration. See New Hampshire Revised Statutes 78-C:1
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- road: shall include all bridges thereon. See New Hampshire Revised Statutes 21:26
- 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
II. “Commissioner” means the commissioner of revenue administration.
III. “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.
IV. “Taxable period” means a quarterly period of 3 months commencing on January 1, April 1, July 1, and October 1.