"Final default" means a party's failure to cure a default after having been advised by the board of the default and after having been provided an opportunity to cure the default within a set time.
N.H. Admin. Code § Tax 102.27
#7152, eff 12-10-99 (formerly Tax 101.22); ss by 8985, eff 9-24-07 (from Tax 102.25 )