Source. 1993, 350:19; 358:109. 1996, 154:2. 1998, 163:7. 2004, 143:6. 2011, 181:3, eff. June 14, 2011. 2013, 144:124, eff. June 28, 2013. 2017, 257:50, eff. Oct. 1, 2017. 2018, 157:3, 5, eff. July 29, 2018.
Structure New Hampshire Revised Statutes
New Hampshire Revised Statutes
Title 77-E - Business Enterprise Tax
Section 77-E:2 - Imposition of Tax.
Section 77-E:3 - Special Adjustments.
Section 77-E:3-b - Credit for Research and Development.
Section 77-E:3-c - Coos County Job Creation Tax Credit.
Section 77-E:3-d - Education Tax Credit.
Section 77-E:3-e - Granite State Paid Family Leave Plan Tax Credit.
Section 77-E:4 - Apportionment.
Section 77-E:5-a - Election of Qualified Investment Company Status.
Section 77-E:6 - Payments Due With Returns.
Section 77-E:7 - Additional Returns.
Section 77-E:8 - Extension of Time for Returns.
Section 77-E:10 - Taxpayer Records.
Section 77-E:11 - Administration.
Section 77-E:12 - Certifications for Dissolution, Withdrawal, and Good Standing.
Section 77-E:13 - Application of Credit for Business Enterprise Tax Against Business Profits Tax.