Source. 1970, 5:1. 1971, 515:3. 1973, 544:9. 1979, 446:2, 3. 1981, 445:4. 1986, 153:5. 1991, 163:16; 354:7, 16. 1993, 350:11, 12. 1999, 346:2, eff. July 1, 1999 at 12:01 a.m. 2019, 342:1, eff. Jan. 1, 2021; 346:203, eff. Jan. 1, 2020; 346:424, eff. Jan. 1, 2021; 346:426.
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.