New Hampshire Revised Statutes
Title 77-A - Business Profits Tax
Section 77-A:3-d - Treatment of Water and Sewerage Disposal Utilities.

New Hampshire Revised Statutes

Title V - Taxation

Title 77-A - Business Profits Tax

Section 77-A:1 - Definitions.

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:4-b - Special Rule for Exchanges of Like-Kind Property Under Internal Revenue Code Section 1031.

Section 77-A:5 - Credits.

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.

Section 77-A:21 - Severability.

Section 77-A:23-b - Commission on Worldwide Combined Reporting for Unitary Businesses Under the Business Profits Tax.