“Eighty/twenty business organization”, pursuant to RSA 77-A:1, XV(b), means a separate business organization which includes all its income in a United States tax return but where 80% or more of the average of the payroll and property of such business organization is outside the 50 states and the District of Columbia.

Source. #2012, eff 5-5-82; ss by #2722, eff 5-23-84; ss by #4192, eff 12-23-86; ss by #4438, eff 6-22-88; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 301.12); ss by #10758, eff 1-16-15 (from Rev 301.12) renumbered by #13177 (formerly Rev 301.13); ss by #14231, eff 4-3-25, EXPIRES 4-3-35