“Combined apportionment factors,” pursuant to RSA 77-A:3, III, means:

1. (a) For tax periods ending before December 31, 2022, the summation of the separately calculated sales, payroll, and property apportionment factors of each business organization within a combined group; and
2. (b) For tax periods ending on or after December 31, 2022, the summation of the separately calculated sales apportionment factors of each business organization within a combined group.

Source. #8709, eff 8-25-06; ss by #10758, eff 1-16-15; ss by #13450, eff 9-23-22; ss by #14231, eff 4-3-25, EXPIRES 4-3-35