There is a newer version of the New Hampshire Revised Statutes
2015 New Hampshire Revised 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 (2015) What's This?
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, 2015.
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