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2023 New Hampshire Revised Statutes
Title V - Taxation
Chapter 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- Section 77-E:3-a - Repealed by 2007, 263:123, III, effective July 1, 2020.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.
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