§ Rev 2406.01

N.H. Code Admin. R. Rev 2406.01

Credits Allowed Against the Business Profits Tax

Effective Jan 29, 2016INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07 New. #9065, eff 1-10-08; ss by #11032, eff 1-29-16Department of Revenue Administration

The business enterprise tax credit against the business profits tax shall only be taken by a business organization having the same federal employer identification number or social security number as the business enterprise liable for the business enterprise tax, except as referenced in Rev 2405.03.

Source. INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07 New. #9065, eff 1-10-08; ss by #11032, eff 1-29-16