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2022 New Hampshire Revised Statutes
Title V - Taxation
Title 77-A - Business Profits Tax
- Section 77-A:1 - Definitions.
- Section 77-A:2 - Imposition of Tax.
- Section 77-A:2-a - Repealed by 1982, 42:70, eff. July 1, 1982.
- Section 77-A:2-b - Conditions for Employment of Only Water's Edge Combination.
- Section 77-A:2-c - Repealed by 1998, 163:8, eff. July 1, 1998.
- Section 77-A:3 - Apportionment.
- Section 77-A:3-a - Expense Deductions.
- Section 77-A:3-b - Adjustments; Internal Revenue Code Provisions.
- Section 77-A:3-c - Clarification of Tax Treatment of Paycheck Protection Program (PPP) Loans.
- Section 77-A:3-d - Treatment of Water and Sewerage Disposal Utilities.
- Section 77-A:4 - Additions and Deductions.
- Section 77-A:4-a - Special Rule for "Safe Harbor" and Other Similar Leases.
- Section 77-A:4-b - Special Rule for Exchanges of Like-Kind Property Under Internal Revenue Code Section 1031.
- Section 77-A:4-c - Repealed by 2020, 37:4, V, eff. July 29, 2020.
- Section 77-A:5 - Credits.
- Section 77-A:5-a - Repealed by 2014, 28:2, eff. May 23, 2014.
- Section 77-A:5-b - Election and Reporting for Qualified Investment Companies.
- Section 77-A:5-c - Election and Reporting for Qualified Regenerative Manufacturing 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- Section 77-A:7-a - Repealed by 1991, 163:43, X, eff. May 27, 1991.
- Section 77-A:7-b - Repealed by 2021, 91:118, effective November 1, 2021.
- 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- Section 77-A:12 - Repealed by 1991, 163:43, XI, eff. May 27, 1991.
- Section 77-A:13 - Repealed by 1991, 163:43, XII, eff. May 27, 1991.
- Section 77-A:14 - Repealed by 1991, 163:43, XIII, eff. May 27, 1991.
- Section 77-A:15 - Administration.
- Section 77-A:16 - Repealed by 1977, 203:2, eff. Aug. 13, 1977.
- Section 77-A:17 - Repealed by 1991, 163:43, XV, eff. May 27, 1991.
- Section 77-A:18 - Certifications for Dissolution, Withdrawal and Good Standing.
- Section 77-A:19 - Repealed by 1991, 163:43, XVI, eff. May 27, 1991.
- Section 77-A:20 - Repealed by 1981, 568:122, III, eff. July 1, 1984.
- Section 77-A:20-a - Distribution of Funds.
- Section 77-A:21 - Severability.
- Section 77-A:22 - Repealed by 2016, 153:2, eff. Nov. 1, 2016.
- Section 77-A:23 - Repealed by 2017, 106:2, eff. Nov. 1, 2018.
- Section 77-A:23-a - Repealed by 2019, 346:433 eff. Dec. 1, 2020.
- Section 77-A:23-b - Commission on Worldwide Combined Reporting for Unitary Businesses Under the Business Profits Tax.
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