Section 77-E:3 – Special Adjustments.
77-E:3 Special Adjustments. – The following adjustments shall be made to the enterprise value tax base in determining taxable enterprise value tax base: I. In the case of a business enterprise, the enterprise value tax base of which includes compensation derived from self-employment income subject to tax under section 1401 of the United States […]
Section 77-E:3-a – Repealed by 2007, 263:123, III, effective July 1, 2020.
77-E:3-a Repealed by 2007, 263:123, III, effective July 1, 2020. –
Section 77-E:3-b – Credit for Research and Development.
77-E:3-b Credit for Research and Development. – 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. Source. 2007, 271:2, eff. July 1, 2007; 271:6, II, eff. July 1, 2015.
Section 77-E:3-c – Coos County Job Creation Tax Credit.
77-E:3-c Coos County Job Creation Tax Credit. – I. (a) There shall be a tax credit allowed for each qualified tax credit employee, for up to 5 consecutive tax periods, as certified by the commissioner of business and economic affairs under RSA 162-Q:1. The amount of the tax credit shall be as follows: (1) […]
Section 77-E:3-d – Education Tax Credit.
77-E:3-d Education Tax Credit. – The education tax credit as computed in RSA 77-G:4 shall be allowed against the tax due under this chapter. Source. 2012, 287:3, eff. June 27, 2012.
Section 77-E:3-e – Granite State Paid Family Leave Plan Tax Credit.
77-E:3-e Granite State Paid Family Leave Plan Tax Credit. – There shall be a tax credit allowed against the tax due under this chapter in an amount equal to 50 percent of the premium paid by a sponsoring employer for family and medical leave insurance coverage offered to employees pursuant to RSA 21-I:103 for […]
Section 77-E:4 – Apportionment.
77-E:4 Apportionment. – I. A business entity, the business activities of which are taxable both within and without this state and which is subject to a business privilege tax, a net income tax, a franchise tax measured by net income, a capital stock tax, or a tax of the type imposed by this chapter […]
Section 77-E:5 – Returns.
77-E:5 Returns. – I. Every business enterprise having gross business receipts in excess of $250,000 as defined by RSA 77-E:1, X, during the taxable period or the enterprise value tax base of which is greater than $250,000 shall, on or before the fifteenth day of the third month in the case of enterprises required […]
Section 77-E:5-a – Election of Qualified Investment Company Status.
77-E:5-a Election of Qualified Investment Company Status. – 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. Source. 2004, 143:7, eff. May 24, 2004.
Section 77-E:1 – Definitions.
77-E:1 Definitions. – In this chapter: I. "Accumulated revenues and profits" means: (a) In the case of a corporation, other than a subchapter S corporation, the amount determined to be earnings and profits for federal income tax purposes; or (b) In the case of all other business enterprises, including subchapter S corporations, the total […]