New Hampshire Code § 72:36

Interpretations; Rules
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The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to: I. The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:41, 72:62, 72:66, 72:70; 72:85, and 72:87; and II. The uniform observance and enforcement in the state of said sections.

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