New Hampshire Chapter 77-A — Business Profits Tax

41 sections hosted, reproduced from the official public-domain source.

N.H. Rev. Stat. Ann. § 77-A:1— Definitions
N.H. Rev. Stat. Ann. § 77-A:2— Imposition of Tax
N.H. Rev. Stat. Ann. § 77-A:2-a— Repealed by 1982, 42:70, eff. July 1, 1982
N.H. Rev. Stat. Ann. § 77-A:2-b— Conditions for Employment of Only Water's Edge Combination
N.H. Rev. Stat. Ann. § 77-A:2-c— Repealed by 1998, 163:8, eff. July 1, 1998
N.H. Rev. Stat. Ann. § 77-A:3— Apportionment
N.H. Rev. Stat. Ann. § 77-A:3-a— Expense Deductions
N.H. Rev. Stat. Ann. § 77-A:3-b— Adjustments; Internal Revenue Code Provisions
N.H. Rev. Stat. Ann. § 77-A:3-c— Clarification of Tax Treatment of Paycheck Protection Program (PPP) Loans
N.H. Rev. Stat. Ann. § 77-A:3-d— Treatment of Water and Sewerage Disposal Utilities
N.H. Rev. Stat. Ann. § 77-A:4— Additions and Deductions
N.H. Rev. Stat. Ann. § 77-A:4-a— Special Rule for "Safe Harbor" and Other Similar Leases
N.H. Rev. Stat. Ann. § 77-A:4-b— Special Rule for Exchanges of Like-Kind Property Under Internal Revenue Code Section 1031
N.H. Rev. Stat. Ann. § 77-A:4-c— Repealed by 2020, 37:4, V, eff. July 29, 2020
N.H. Rev. Stat. Ann. § 77-A:5— Credits
N.H. Rev. Stat. Ann. § 77-A:5-a— Repealed by 2014, 28:2, eff. May 23, 2014
N.H. Rev. Stat. Ann. § 77-A:5-b— Election and Reporting for Qualified Investment Companies
N.H. Rev. Stat. Ann. § 77-A:5-c— Election and Reporting for Qualified Regenerative Manufacturing Companies
N.H. Rev. Stat. Ann. § 77-A:6— Returns, Declarations, and Combined Reporting
N.H. Rev. Stat. Ann. § 77-A:7— Payments Due With Returns and With Estimates
N.H. Rev. Stat. Ann. § 77-A:7-a— Repealed by 1991, 163:43, X, eff. May 27, 1991
N.H. Rev. Stat. Ann. § 77-A:7-b— Repealed by 2021, 91:118, effective November 1, 2021
N.H. Rev. Stat. Ann. § 77-A:8— Additional Returns
N.H. Rev. Stat. Ann. § 77-A:9— Extension of Time for Returns
N.H. Rev. Stat. Ann. § 77-A:10— Corrections
N.H. Rev. Stat. Ann. § 77-A:11— Taxpayer Records
N.H. Rev. Stat. Ann. § 77-A:12— Repealed by 1991, 163:43, XI, eff. May 27, 1991
N.H. Rev. Stat. Ann. § 77-A:13— Repealed by 1991, 163:43, XII, eff. May 27, 1991
N.H. Rev. Stat. Ann. § 77-A:14— Repealed by 1991, 163:43, XIII, eff. May 27, 1991
N.H. Rev. Stat. Ann. § 77-A:15— Administration
N.H. Rev. Stat. Ann. § 77-A:16— Repealed by 1977, 203:2, eff. Aug. 13, 1977
N.H. Rev. Stat. Ann. § 77-A:17— Repealed by 1991, 163:43, XV, eff. May 27, 1991
N.H. Rev. Stat. Ann. § 77-A:18— Certifications for Dissolution, Withdrawal and Good Standing
N.H. Rev. Stat. Ann. § 77-A:19— Repealed by 1991, 163:43, XVI, eff. May 27, 1991
N.H. Rev. Stat. Ann. § 77-A:20— Repealed by 1981, 568:122, III, eff. July 1, 1984
N.H. Rev. Stat. Ann. § 77-A:20-a— Distribution of Funds
N.H. Rev. Stat. Ann. § 77-A:21— Severability
N.H. Rev. Stat. Ann. § 77-A:22— Repealed by 2016, 153:2, eff. Nov. 1, 2016
N.H. Rev. Stat. Ann. § 77-A:23— Repealed by 2017, 106:2, eff. Nov. 1, 2018
N.H. Rev. Stat. Ann. § 77-A:23-a— Repealed by 2019, 346:433 eff. Dec. 1, 2020
N.H. Rev. Stat. Ann. § 77-A:23-b— Repealed by 2022, 12:3, eff. Nov. 1, 2023