N.H. Code Admin. R. Rev 301.04 - Base of Operation

Current through Register Vol. 42, No. 14, April 7, 2022

(a) In the case of transportation property, the place of more or less permanent nature from which property is regularly directed or controlled; and
(b) In the case of an employee, the place of more or less permanent nature from which the employee regularly:
(1) Starts work and to which he or she customarily returns in order to receive instructions from the employer;
(2) Communicates with customers or other persons; or
(3) Performs any other functions necessary to the exercise of his or her trade or profession.

Notes

N.H. Code Admin. R. Rev 301.04

#4192, eff 12-23-86; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06

Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.

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