The unused portion of any granite patron of the arts tax credit awarded by the commissioner under RSA 77-A:5, XVII, shall be available to apply to the business enterprise tax.
N.H. Rev. Stat. Ann. § 77-E:3-f
Granite Patron of the Arts Credit
Source. 2025, 141:188, 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.