§ Rev 302.04

N.H. Code Admin. R. Rev 302.04

Use of Separate Accounting

Effective Apr 3, 2025#4192, eff 12-23-86; amd by #4438, eff 6-22-88; ss by #5490, eff 10-19-92; amd by #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; ss by #14231, eff 4-3-25, EXPIRES 4-3-35Department of Revenue Administration

Business organizations shall not determine their New Hampshire business activity for tax purposes by separately computing the net income or loss for business locations within New Hampshire.

Source. #4192, eff 12-23-86; amd by #4438, eff 6-22-88; ss by #5490, eff 10-19-92; amd by #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; ss by #14231, eff 4-3-25, EXPIRES 4-3-35