Chapter 1500. RAILROAD AND PRIVATE RAIL CAR COMPANY TAXATION

CHAPTER Rev 1500  RAILROAD AND PRIVATE RAIL CAR COMPANY TAXATION

Statutory Authority:  RSA 82

PART Rev 1501  DEFINITIONS

Rev  1501.01  “Arm’s length transaction” means a market related transaction between unrelated parties each acting knowledgeably and in their own best interest assuming neither party is under duress.

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