“Compensation”, pursuant to RSA 77-A:3, I (a)(1)(B), means remuneration, excluding fringe benefits, paid for services rendered during the tax period including, but not limited to:

1. (a) Salaries;
2. (b) Wages;
3. (c) Bonuses; and
4. (d) Commissions.

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 301.09); ss by #10758, eff 1-16-15 (from Rev 301.09); ss by #14231, eff 4-3-25, EXPIRES 4-3-35