New Hampshire CHAPTER 77-A: BUSINESS PROFITS TAX
- Section 77-A:1 Definitions.
- Section 77-A:2 Imposition of Tax.
- Section 77-A:2-a Minimum Tax Due.
- Section 77-A:2-b Conditions for Employment of Only Water's Edge Combination.
- Section 77-A:2-c Tax on Qualified Venture Capital Fund.
- Section 77-A:3 Apportionment.
- Section 77-A:4 Additions and Deductions.
- Section 77-A:4-a Special Rule for ""Safe Harbor'' and Other Similar Leases.
- Section 77-A:5 Credits.
- Section 77-A:5-a Tax Expenditure Report.
- Section 77-A:5-b Election and Reporting for Qualified Investment 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 Interest.
- 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 Failure to Make Returns; False Returns or Records.
- Section 77-A:13 Adjustments; Procedure.
- Section 77-A:14 Appeal.
- Section 77-A:15 Administration.
- Section 77-A:16 Confidentiality of Department of Revenue Administration Records.
- Section 77-A:17 Preference.
- Section 77-A:18 Certifications for Dissolution, Withdrawal and Good Standing.
- Section 77-A:19 Lien for Tax.
- Section 77-A:20 Distribution of Increase in Revenue.
- Section 77-A:20-a Distribution of Funds.
- Section 77-A:21 Severability.