TITLE V
TAXATION

CHAPTER 77-E
BUSINESS ENTERPRISE TAX

Section 77-E:5-a

    77-E:5-a Election of Qualified Investment Company Status. – Business organizations that have elected qualified investment company status pursuant to RSA 77-A:5-b shall be qualified investment companies for the purposes of this chapter for the tax period or periods corresponding to the election.

Source. 2004, 143:7, eff. May 24, 2004.