The following credits may be allowed against the business enterprise tax:

1. (a) A community development finance authority investment tax credit, pursuant to RSA 162-L:10;
2. (b) An economic revitalization zone credit, pursuant to RSA 162-N:6; and
3. (c) The unused portion of the research and development credit, pursuant to RSA 162-P:1.

Source. INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; rpld by #7178, eff 12-23-99 New. #9065, eff 1-10-08 (from Rev 2406.01); ss by #11032, eff 1-29-16