[Paragraph I repealed by 2021, 91:99, IV effective January 1, 2027.]
Source. 1970, 5:1. 1971, 360:1; 515:4, 15. 1972, 63:25. 1973, 403:1; 544:9. 1975, 439:37; 503:1. 1977, 593:2. 1981, 445:5-7. 1983, 318:3; 444:2. 1987, 407:1, 5, 6. 1988, 199:1, 2. 1989, 168:2. 1991, 67:12; 354:8. 1992, 13:6. 1993, 350:13, 14. 1998, 105:3; 163:5. 2002, 211:1. 2003, 203:1. 2004, 143:4, 8, IV. 2007, 146:1, I-III. 2010, 324:2. 2011, 207:2, eff. June 25, 2011; 224:363, eff. Jan. 1, 2013. 2012, 71:1, eff. May 23, 2012. 2013, 71:1, eff. July 1, 2013. 2016, 300:1, eff. June 21, 2016. 2019, 346:204, eff. Jan. 1, 2020. 2022, 241:2, 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.