New Hampshire Revised Statutes
Title V - Taxation
Title 77-E - Business Enterprise Tax

Section 77-E:1 - Definitions. - Source. 1993, 350:19; 358:109. 1996, 154:2. 1998, 163:7. 2004, 143:6....

Section 77-E:2 - Imposition of Tax. - Source. 1993, 350:19. 1999, 17:21; 303:1. 2001, 158:21, eff. July...

Section 77-E:3 - Special Adjustments. - Source. 1993, 350:19, eff. July 1, 1993.

Section 77-E:3-b - Credit for Research and Development. - Source. 2007, 271:2, eff. July 1, 2007; 271:6, II, eff....

Section 77-E:3-c - Coos County Job Creation Tax Credit. - Source. 2008, 172:3, eff. June 9, 2008. 2013, 73:1, eff....

Section 77-E:3-d - Education Tax Credit. - Source. 2012, 287:3, eff. June 27, 2012.

Section 77-E:3-e - Granite State Paid Family Leave Plan Tax Credit. - Source. 2021, 91:469, eff. July 1, 2021.

Section 77-E:4 - Apportionment. - Source. 1993, 350:19, eff. July 1, 1993. 2019, 342:2, eff....

Section 77-E:5 - Returns. - Source. 1993, 350:19. 1996, 235:2. 2001, 158:22, eff. July 1,...

Section 77-E:5-a - Election of Qualified Investment Company Status. - Source. 2004, 143:7, eff. May 24, 2004.

Section 77-E:6 - Payments Due With Returns. - Source. 1993, 350:19. 1996, 235:3, eff. July 1, 1996. 2021,...

Section 77-E:7 - Additional Returns. - Source. 1993, 350:19, eff. July 1, 1993.

Section 77-E:8 - Extension of Time for Returns. - Source. 1993, 350:19, eff. July 1, 1993. 2016, 66:3, eff....

Section 77-E:9 - Corrections. - Source. 1993, 350:19, eff. July 1, 1993.

Section 77-E:10 - Taxpayer Records. - Source. 1993, 350:19, eff. July 1, 1993.

Section 77-E:11 - Administration. - Source. 1993, 350:19. 1996, 154:6, eff. July 1, 1996.

Section 77-E:12 - Certifications for Dissolution, Withdrawal, and Good Standing. - Source. 1993, 350:19, eff. July 1, 1993.

Section 77-E:13 - Application of Credit for Business Enterprise Tax Against Business Profits Tax. - [Paragraph I effective until January 1, 2022 unless 2019, 346:426-429...

Section 77-E:13-a - Employee Leasing Companies. - Source. 2015, 216:1, eff. July 1, 2015.

Section 77-E:14 - Distribution of Funds. - Source. 1999, 17:22. 2001, 158:23, eff. July 1, 2001.