"Interest" means "interest" as defined in RSA 356-A:1, XV, namely "without limitation, any fee simple interest, leasehold interest for a term of more than 5 years, life estate and time sharing interest."
N.H. Admin. Code § Jus 1301.05
(See Revision Note at chapter heading for Jus 1300) #9782-A, eff 9-11-10