There is a newer version of the New Hampshire Revised Statutes
2010 New Hampshire Statutes
TITLE V TAXATION
CHAPTER 77-E BUSINESS ENTERPRISE TAX
Section 77-E:3-b Credit for Research and Development.
NH Rev Stat § 77-E:3-b (1996 through Reg Sess) What's This?
[RSA 77-E:3-b repealed by 2007, 271:6, II, effective July 1, 2013.] 77-E:3-b Credit for Research and Development.
    The unused portion of any research and development credit awarded by the commissioner under RSA 77-A:5, XIII shall be available to apply to the business enterprise tax.
Source. 2007, 271:2, eff. July 1, 2007; 271:6, II, eff. July 1, 2013.
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