New Hampshire Statutes

Table of Contents

77-A: BUSINESS PROFITS TAX

Section: 77-A:1 Definitions.
Section: 77-A:2 Imposition of Tax.
Section: 77-A:2-a Repealed by 1982, 42:70, eff. July 1, 1982.
Section: 77-A:2-b Conditions for Employment of Only Water's Edge Combination.
Section: 77-A:2-c Repealed by 1998, 163:8, eff. July 1, 1998.
Section: 77-A:3 Apportionment.
Section: 77-A:3-a Expense Deductions.
Section: 77-A:3-b Adjustments; Internal Revenue Code Provisions.
Section: 77-A:3-c Clarification of Tax Treatment of Paycheck Protection Program (PPP) Loans.
Section: 77-A:3-d Treatment of Water and Sewerage Disposal Utilities.
Section: 77-A:4 Additions and Deductions.
Section: 77-A:4-a Special Rule for "Safe Harbor" and Other Similar Leases.
Section: 77-A:4-b Special Rule for Exchanges of Like-Kind Property Under Internal Revenue Code Section 1031.
Section: 77-A:4-c Repealed by 2020, 37:4, V, eff. July 29, 2020.
Section: 77-A:5 Credits.
Section: 77-A:5-a Repealed by 2014, 28:2, eff. May 23, 2014.
Section: 77-A:5-b Election and Reporting for Qualified Investment Companies.
Section: 77-A:5-c Election and Reporting for Qualified Regenerative Manufacturing Companies.
Section: 77-A:6 Returns, Declarations, and Combined Reporting.
Section: 77-A:7 Payments Due With Returns and With Estimates.
Section: 77-A:7-a Repealed by 1991, 163:43, X, eff. May 27, 1991.
Section: 77-A:7-b Repealed by 2021, 91:118, effective November 1, 2021.
Section: 77-A:8 Additional Returns.
Section: 77-A:9 Extension of Time for Returns.
Section: 77-A:10 Corrections.
Section: 77-A:11 Taxpayer Records.
Section: 77-A:12 Repealed by 1991, 163:43, XI, eff. May 27, 1991.
Section: 77-A:13 Repealed by 1991, 163:43, XII, eff. May 27, 1991.
Section: 77-A:14 Repealed by 1991, 163:43, XIII, eff. May 27, 1991.
Section: 77-A:15 Administration.
Section: 77-A:16 Repealed by 1977, 203:2, eff. Aug. 13, 1977.
Section: 77-A:17 Repealed by 1991, 163:43, XV, eff. May 27, 1991.
Section: 77-A:18 Certifications for Dissolution, Withdrawal and Good Standing.
Section: 77-A:19 Repealed by 1991, 163:43, XVI, eff. May 27, 1991.
Section: 77-A:20 Repealed by 1981, 568:122, III, eff. July 1, 1984.
Section: 77-A:20-a Distribution of Funds.
Section: 77-A:21 Severability.
Section: 77-A:22 Repealed by 2016, 153:2, eff. Nov. 1, 2016.
Section: 77-A:23 Repealed by 2017, 106:2, eff. Nov. 1, 2018.
Section: 77-A:23-a Repealed by 2019, 346:433 eff. Dec. 1, 2020.
Section: 77-A:23-b Commission on Worldwide Combined Reporting for Unitary Businesses Under the Business Profits Tax.