New Hampshire Resident Ltd. Partners v. New Hampshire Department of Revenue Administration

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that an administrative regulation adopted by an agency pursuant to a statute is “prima facie evidence of the proper interpretation of the . . . statute” (quotation omitted)
• ‘When construing statutes and administrative regulations, we first examine the language used, and, where possible, we ascribe the plain and ordinary meanings to words used”

Source: CourtListener parenthetical corpus (CC0).