RSA 78-B:1-a Definitions.

In this chapter:
I. "Commissioner" means the commissioner of the department of revenue administration.
II. "Contractual transfer" means a bargained-for exchange of all transfers of real estate or an interest therein, including but not limited to:
(a) From a shareholder to a corporation in which he holds an interest; or
(b) From a partner to the partnership in which he holds an interest; or
(c) From any other interest holder to an organization in which he owns an interest; or
(d) From an individual to a business entity; or
(e) From a corporation to its shareholder(s); or
(f) From a partnership to its partners; or
(g) From any entity to the interest holders in that entity.
II-a. "Lease" means a contractually binding agreement