[Paragraph I effective until January 1, 2022 unless 2019, 346:426-429 are rescinded by a majority vote of the committee established in RSA 77-A:23-a; see also paragraph I set out below.]
[Paragraph I effective January 1, 2022 unless 2019, 346:426-429 are rescinded by a majority vote of the committee established in RSA 77-A:23-a; see also paragraph I set out above.]
[Paragraph II effective until January 1, 2022 unless 2019, 346:426-429 are rescinded by a majority vote of the committee established in RSA 77-A:23-a; see also paragraph II set out below.]
[Paragraph II effective January 1, 2022 unless 2019, 346:426-429 are rescinded by a majority vote of the committee established in RSA 77-A:23-a; see also paragraph II set out above.]
Source. 1993, 350:19, eff. July 1, 1993. 2019, 346:428.
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.