RSA 83-F:1 Definitions.

In this chapter:
I. "Commissioner" means the commissioner of the department of revenue administration.
II. "Department" means the department of revenue administration.
III. "Taxable period" means the period beginning April 1, and ending March 31 of the following year.
IV. "Utility" means any person, partnership, limited liability company, association, corporation, or other entity, their trustees or receivers appointed by any court, owning or possessing utility property, engaged in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage.
V. "Utility property" means all real estate, buildings and structures,