TITLE V
TAXATION

CHAPTER 77-E
BUSINESS ENTERPRISE TAX

Section 77-E:3-b

77-E:3-b Credit for Research and Development. – The unused portion of any research and development credit awarded by the commissioner under RSA 77-A:5, XIII shall be available to apply to the business enterprise tax.

Source. 2007, 271:2, eff. July 1, 2007; 271:6, II, eff. July 1, 2015.

TITLE VTAXATION

CHAPTER 77-EBUSINESS ENTERPRISE TAX

Section 77-E:3-b

TITLE V
TAXATION

CHAPTER 77-E
BUSINESS ENTERPRISE TAX