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N.H. Rev. Stat. Ann. ch. 77-A – Business Profits Tax | Midpage
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New Hampshire Revised Statutes Annotated
Title V
Chapter 77-A
N.H. Rev. Stat. Ann. ch. 77-A
Business Profits Tax
77-A:1
Definitions
77-A:2
Imposition of Tax
77-A:2-b
Conditions for Employment of Only Water's Edge Combination
77-A:3
Apportionment
77-A:3-a
Expense Deductions
77-A:3-b
Adjustments; Internal Revenue Code Provisions
77-A:3-c
Clarification of Tax Treatment of Paycheck Protection Program (PPP) Loans
77-A:3-d
Treatment of Water and Sewerage Disposal Utilities
77-A:4
Additions and Deductions
77-A:4-a
Special Rule for "Safe Harbor" and Other Similar Leases
77-A:4-b
Special Rule for Exchanges of Like-Kind Property Under Internal Revenue Code Section 1031
77-A:5
Credits
77-A:5-b
Election and Reporting for Qualified Investment Companies
77-A:5-c
Election and Reporting for Qualified Regenerative Manufacturing Companies
77-A:6
Returns, Declarations, and Combined Reporting
77-A:7
Payments Due With Returns and With Estimates
77-A:8
Additional Returns
77-A:9
Extension of Time for Returns
77-A:10
Corrections
77-A:11
Taxpayer Records
77-A:15
Administration
77-A:18
Certifications for Dissolution, Withdrawal and Good Standing
77-A:20-a
Distribution of Funds
77-A:21
Severability