New Hampshire Statutes

Table of Contents

77-E: BUSINESS ENTERPRISE TAX

Section: 77-E:1 Definitions.
Section: 77-E:2 Imposition of Tax.
Section: 77-E:3 Special Adjustments.
Section: 77-E:3-a Repealed by 2007, 263:123, III, effective July 1, 2020.
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 Returns.
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:9 Corrections.
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.
Section: 77-E:13-a Employee Leasing Companies.
Section: 77-E:14 Distribution of Funds.