“Unity of ownership”, pursuant to RSA 77-A:1, XIV, means the activities outside the taxing jurisdiction, together with the in-state activities are owned either directly or indirectly by the same economic entity or group of economic entities.

Source. #10758, eff 1-16-15 (from Rev 301.33); renumbered by #12361 (from Rev 301.35) renumbered by #13177 (formerly Rev 301.34); ss by #14231, eff 4-3-25, EXPIRES 4-3-35