N.H. Code Admin. R. Rev 301.28
“Regular corporation” means an incorporated business not governed by subchapter S of the IRC for filing its federal income tax returns.
Source. #8709, eff 8-25-06; ss by #10758, eff 1-16-15 (from Rev 301.27); renumbered by #12361 (from Rev 301.28) renumbered by #13177 (formerly Rev 301.27); ss by #14231, eff 4-3-25, EXPIRES 4-3-35