Source. 1970, 5:1. 1971, 515:16. 1975, 439:35. 1983, 326:4; 469:99. 1991, 334:4; 354:2, 9, 10. 1993, 49:13, I; 350:15, 16, 41, I-III. 1995, 188:5, II; 308:93, II. 1997, 347:3. 1998, 338:1. 2003, 301:3. 2007, 263:121, 123, II; 271:1, 6, I, eff. July 1, 2015. 2008, 172:2. 2011, 225:1, eff. July 1, 2014. 2012, 287:2, eff. June 27, 2012. 2013, 5:1, eff. May 20, 2013. 2014, 192:1, eff. July 1, 2014 at 12:01 a.m. 2015, 276:241, eff. July 1, 2017. 2019, 247:2, eff. July 1, 2019; 2019, 346:427. 2022, 16:1, eff. Apr. 11, 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.