[Paragraph XVIII-a effective January 1, 2022 unless 2019, 346:426-429 are rescinded by a majority vote of the committee established in RSA 77-A:23-a.]
Source. 1970, 5:1. 1971, 515:1, 2, 5. 1973, 544:11, VII; 579:2, 3. 1975, 503:2-4. 1977, 588:28. 1979, 446:1. 1981, 445:1-3. 1982, 42:91. 1983, 318:1, 2; 444:1. 1985, 414:6-9. 1986, 153:2, 3, 8. 1987, 407:1-4. 1988, 23:6. 1989, 50:15. 1991, 67:9-11; 354:6; 362:1. 1993, 313:9, 10; 350:5-7. 1994, 178:1; 326:4. 1995, 45:3. 1996, 154:1. 1997, 189:3. 1998, 105:2; 163:3, 4, 8, I. 1999, 163:2. 2001, 158:72. 2004, 143:2, 3, 8, III. 2007, 263:127. 2008, 2:1, 2. 2011, 181:2, eff. June 14, 2011. 2012, 232:4, eff. Jan. 1, 2013. 2016, 295:1, 6, eff. June 21, 2016. 2017, 156:229, eff. June 28, 2017; 257:49, eff. Oct. 1, 2017. 2018, 157:2, 4, eff. July 29, 2018. 2019, 346:251, eff. July 1, 2019; 346:429. 2022, 241:1, eff. July 1, 2022.
Structure New Hampshire Revised Statutes
New Hampshire Revised Statutes
Title 77-A - Business Profits Tax
Section 77-A:2 - Imposition of Tax.
Section 77-A:2-b - Conditions for Employment of Only Water's Edge Combination.
Section 77-A:3 - Apportionment.
Section 77-A:3-a - Expense Deductions.
Section 77-A:3-b - Adjustments; Internal Revenue Code Provisions.
Section 77-A:3-c - Clarification of Tax Treatment of Paycheck Protection Program (PPP) Loans.
Section 77-A:3-d - Treatment of Water and Sewerage Disposal Utilities.
Section 77-A:4 - Additions and Deductions.
Section 77-A:4-a - Special Rule for "Safe Harbor" and Other Similar Leases.
Section 77-A:5-b - Election and Reporting for Qualified Investment Companies.
Section 77-A:5-c - Election and Reporting for Qualified Regenerative Manufacturing Companies.
Section 77-A:6 - Returns, Declarations, and Combined Reporting.
Section 77-A:7 - Payments Due With Returns and With Estimates.
Section 77-A:8 - Additional Returns.
Section 77-A:9 - Extension of Time for Returns.
Section 77-A:10 - Corrections.
Section 77-A:11 - Taxpayer Records.
Section 77-A:15 - Administration.
Section 77-A:18 - Certifications for Dissolution, Withdrawal and Good Standing.
Section 77-A:20-a - Distribution of Funds.