“Interdependence in their functions,” as referenced in RSA 77-A:1, XIV, means that relationship in which the New Hampshire entity is an integral part of a larger system where the business done within the state is dependent upon or contributes to the operation of the business without the state as demonstrated by such factors as:

1. (a) Centralized management;
2. (b) Functional integration; and
3. (c) Economies of scale.

Source. #5910, eff 10-14-94; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06; ss by #10758, eff 1-16-15 (from Rev 301.18) renumbered by #13177 (formerly Rev 301.19); ss by #14231, eff 4-3-25, EXPIRES 4-3-35