Business organizations that have elected qualified investment company status pursuant to RSA 77-A:5-b shall be qualified investment companies for the purposes of this chapter for the tax period or periods corresponding to the election.
N.H. Rev. Stat. Ann. § 77-E:5-a
Election of Qualified Investment Company Status
Source. 2004, 143:7, 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.