RSA 77-G:1 Definitions.

Title: V - TAXATION Chapter: 77-G - EDUCATION TAX CREDIT

The following definitions shall apply in this chapter:
I. "Adequacy cost" means the total cost of the opportunity for an adequate education as defined in RSA 198:40-a.
II. "Adequacy grant" means the grant calculated under RSA 198:41, or for a chartered public school, the amount calculated under RSA 194-B:11.
III. "Business organization" shall be as defined in RSA 77-A:1, I.
IV. "Business enterprise" shall be as defined in RSA 77-E:1, III.
V. [Repealed.]
VI. "Educational expenses" means the tuition cost of an eligible student to attend a public or nonpublic school, excluding students who were placed into a nonpublic school by their school district, the cost of college or university, accredited tutor or tutoring facility, or distance education progr

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