RSA 412:32 Extraterritorial Auditing Procedure.

I. In this section:
(a) "Business headquarters" or "headquarters" means the state in which the business resides, as evidenced by filing of federal income taxes.
(b) "Extraterritorial" means the movement of employees and exposures across state lines.
(c) "Terminal" or "base of operations" means a permanent location owned, leased or used by a trucker at which loading, unloading and other related nonclerical work functions, such as maintenance and transfers, are performed and from which the driver/employee physically reports to work on a regular basis.
(d) "Trucker" means a person or entity engaged in the business of transporting property by motor vehicle for hire.
(e) "State of residence" means the state in which the trucker resides as evidenced by the lo