77-A:1 Definitions. – When appearing in this chapter: I. " Business organization " means any enterprise, whether corporation, partnership, limited liability company, proprietorship, association, business trust, real estate trust or other form of organization; organized for gain or profit, carrying on any business activity within the state, except such enterprises as are expressly made […]
77-A:10 Corrections. – Each taxpayer shall report to the commissioner of revenue administration any change in the amount of its gross business profits as finally determined by the United States Internal Revenue Service with respect to any previous year for which the taxpayer has made a return under this chapter. Such a report shall […]
77-A:11 Taxpayer Records. – Every business organization shall: I. Keep such records as may be necessary to determine the amount of its liability under this chapter and to determine whether the compensation claimed as a deduction under RSA 77-A:4, III is reasonable; II. Preserve such records for the period of 3 years or until […]
77-A:12 Repealed by 1991, 163:43, XI, eff. May 27, 1991. –
77-A:13 Repealed by 1991, 163:43, XII, eff. May 27, 1991. –
77-A:14 Repealed by 1991, 163:43, XIII, eff. May 27, 1991. –
77-A:15 Administration. – I. The commissioner shall collect the taxes, interest, additions to tax and penalties imposed under this chapter. The commissioner shall determine the expense of administration of this chapter and shall certify and pay over to the state treasurer the amount of remaining balance of the funds collected under this chapter after […]
77-A:16 Repealed by 1977, 203:2, eff. Aug. 13, 1977. –
77-A:17 Repealed by 1991, 163:43, XV, eff. May 27, 1991. –
77-A:18 Certifications for Dissolution, Withdrawal and Good Standing. – I. (a) No corporation and no limited liability company organized under any law of this state may transfer property to its shareholders pursuant to RSA 293-A:14.05(a) or to its members and managers pursuant to RSA 304-C:141 until all taxes, interest, and penalties imposed upon the […]
77-A:19 Repealed by 1991, 163:43, XVI, eff. May 27, 1991. –
77-A:2 Imposition of Tax. – I. For all taxable periods ending on or after December 31, 2019, a tax is imposed at the rate of 7.7 percent upon the taxable business profits of every business organization. II. For all taxable periods ending on or after December 31, 2022, a tax is imposed at the […]
77-A:2-a Repealed by 1982, 42:70, eff. July 1, 1982. –
77-A:2-b Conditions for Employment of Only Water’s Edge Combination. – I. The commissioner shall determine liability for any business organization subject to the tax imposed under RSA 77-A:2 for the elements of both tax base and apportionment by the water’s edge method except as provided in paragraph II. II. The commissioner shall not be […]
77-A:2-c Repealed by 1998, 163:8, eff. July 1, 1998. –
77-A:20 Repealed by 1981, 568:122, III, eff. July 1, 1984. –
77-A:20-a Distribution of Funds. – I. The commissioner shall determine the additional amounts of revenue produced by an increase of 1.5 percent in the rate of tax imposed by RSA 77-A:2 for each fiscal year and shall certify such amounts to the state treasurer by October 1 of that year for deposit in the […]
77-A:21 Severability. – If any provision of this chapter or the application thereof to any person or circumstance is held to be invalid, the invalidity shall not affect any other provision or the application of such provision to other persons or circumstances, and to this end the provisions of this chapter are severable. Source. […]
77-A:22 Repealed by 2016, 153:2, eff. Nov. 1, 2016. –
77-A:23 Repealed by 2017, 106:2, eff. Nov. 1, 2018. –
