Section 77-E:13-a – Employee Leasing Companies.
77-E:13-a Employee Leasing Companies. – I. For the purposes of the provisions of RSA 277-B:9, I(h), an employee leasing company and client company may elect to make the client company solely responsible for paying the tax imposed by RSA 77-E, and include in the client company’s compensation portion of the enterprise value tax base […]
Section 77-E:14 – Distribution of Funds.
77-E:14 Distribution of Funds. – I. The commissioner shall determine the additional amounts of revenue produced by an increase of .50 percent in the rate of tax imposed by RSA 77-E:2 for each fiscal year and shall certify such amounts to the state treasurer by October 1 of that year for deposit in the […]
Section 77-E:7 – Additional Returns.
77-E:7 Additional Returns. – When the commissioner has reason to believe that a business enterprise failed to file a return or to include any part of its enterprise value tax base in a filed return, the commissioner may require the enterprise to file a return or a supplementary return showing such additional information as […]
Section 77-E:8 – Extension of Time for Returns.
77-E:8 Extension of Time for Returns. – For good cause, the commissioner may extend the time within which a business enterprise is required to file a return, and if such return is filed during the period of extension no penalty may be imposed for failure to file the return at the time required by […]
Section 77-E:9 – Corrections.
77-E:9 Corrections. – Each business enterprise shall report to the commissioner of revenue administration any change in the amount of its compensation, interest or dividends as finally determined by the United States Internal Revenue Service with respect to any previous year for which the business enterprise has made a return under this chapter. Such […]
Section 77-E:10 – Taxpayer Records.
77-E:10 Taxpayer Records. – Every business enterprise shall: I. Keep such records as may be necessary to determine the amount of its liability under this chapter. II. Preserve such records for the period of 5 years or until any litigation or prosecution under this chapter is finally determined. III. Make such records available for […]
Section 77-E:11 – Administration.
77-E:11 Administration. – I. The commissioner shall collect the taxes, interest, additions to tax, and penalties imposed under this chapter and RSA 21-J. II. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to: (a) The form of the return and the data which it must contain for the correct […]
Section 77-E:12 – Certifications for Dissolution, Withdrawal, and Good Standing.
77-E:12 Certifications for Dissolution, Withdrawal, and Good Standing. – I. (a) No corporation organized under any law of this state may transfer property to its shareholders pursuant to RSA 293-A:14.05(a) until all taxes and interest imposed upon the corporation under this chapter have been fully paid and a certificate of dissolution shall have been […]
Section 77-E:13 – Application of Credit for Business Enterprise Tax Against Business Profits Tax.
77-E:13 Application of Credit for Business Enterprise Tax Against Business Profits Tax. – If the business enterprise liable for taxes imposed by this chapter is a member of a unitary business within the meaning of RSA 77-A:1, XIV, then the entire amount of the taxes due under this chapter by the individual member of […]
Section 77-E:3-a – Repealed by 2007, 263:123, III, effective July 1, 2020.
77-E:3-a Repealed by 2007, 263:123, III, effective July 1, 2020. –