Source. 1993, 350:19. 1999, 17:21; 303:1. 2001, 158:21, eff. July 1, 2001. 2015, 274:24, eff. Jan. 1, 2016. 2017, 156:214, eff. Jan. 1, 2019. 2019, 346:201, eff. July 1, 2019. 2021, 91:109, eff. June 25, 2021.
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.