The unused portion of any research and development credit awarded by the commissioner under RSA 77-A:5, XIII shall be available to apply to the business enterprise tax.
N.H. Rev. Stat. Ann. § 77-E:3-b
Credit for Research and Development
Source. 2007, 271:2, eff
Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.