“Principal New Hampshire business organization” means an entity designated as the responsible party for filing all returns, declarations, extensions, or other documents required under the business profits tax on behalf of a combined group.

Source. #4192, eff 12-23-86; amd 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 301.26); ss by #10758, eff 1-16-15 (from Rev 301.24);renumbered by #12361 (from Rev 301.25) renumbered by #13177 (formerly Rev 301.24); ss by #14231, eff 4-3-25, EXPIRES 4-3-35