“Combined reporting” means the use of a single tax return or document to report the taxable business profits of a combined group of business organizations subject to the business profits tax.

Source. #4192, eff 12-23-86; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 301.07); ss by #10758, eff 1-16-15; ss by #14231, eff 4-3-25, EXPIRES 4-3-35

Rev. 301.09 “Commissioner” means the commissioner of the New Hampshire department of revenue administration.

Source. #4192, eff 12-23-86, ss by #5490, eff 10-19-92, ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 301.08); ss by #10758, eff 1-16-15; ss by #14231, eff 4-3-25, EXPIRES 4-3-35