Business Profits Tax

  1. Law
  2. New Hampshire Revised Statutes
  3. Taxation
  4. Business Profits Tax

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Section
77-A:1

Definitions.

Section
77-A:2

Imposition of Tax.

Section
77-A:2-a

Repealed by 1982, 42:70, eff. July 1, 1982.

Section
77-A:2-b

Conditions for Employment of Only Water's Edge Combination.

Section
77-A:2-c

Repealed by 1998, 163:8, eff. July 1, 1998.

Section
77-A:3

Apportionment.

Section
77-A:3-a

Expense Deductions.

Section
77-A:3-b

Adjustments; Internal Revenue Code Provisions.

Section
77-A:4

Additions and Deductions.

Section
77-A:4-a

Special Rule for "Safe Harbor" and Other Similar Leases.

Section
77-A:4-b

Special Rule for Exchanges of Like-Kind Property Under Internal Revenue Code Section 1031.

Section
77-A:4-c

Repealed by 2020, 37:4, V, eff. July 29, 2020.

Section
77-A:5

Credits.

Section
77-A:5-a

Repealed by 2014, 28:2, eff. May 23, 2014.

Section
77-A:5-b

Election and Reporting for Qualified Investment Companies.

Section
77-A:5-c

Election and Reporting for Qualified Regenerative Manufacturing Companies.

Section
77-A:6

Returns, Declarations, and Combined Reporting.

Section
77-A:7

Payments Due With Returns and With Estimates.

Section
77-A:7-a

Repealed by 1991, 163:43, X, eff. May 27, 1991.

Section
77-A:8

Additional Returns.

Section
77-A:9

Extension of Time for Returns.

Section
77-A:10

Corrections.

Section
77-A:11

Taxpayer Records.

Section
77-A:12

Repealed by 1991, 163:43, XI, eff. May 27, 1991.

Section
77-A:13

Repealed by 1991, 163:43, XII, eff. May 27, 1991.

Section
77-A:14

Repealed by 1991, 163:43, XIII, eff. May 27, 1991.

Section
77-A:15

Administration.

Section
77-A:16

Repealed by 1977, 203:2, eff. Aug. 13, 1977.

Section
77-A:17

Repealed by 1991, 163:43, XV, eff. May 27, 1991.

Section
77-A:18

Certifications for Dissolution, Withdrawal and Good Standing.

Section
77-A:19

Repealed by 1991, 163:43, XVI, eff. May 27, 1991.

Section
77-A:20

Repealed by 1981, 568:122, III, eff. July 1, 1984.

Section
77-A:20-a

Distribution of Funds.

Section
77-A:21

Severability.

Section
77-A:22

Repealed by 2016, 153:2, eff. Nov. 1, 2016.

Section
77-A:23

Repealed by 2017, 106:2, eff. Nov. 1, 2018.

Section
77-A:23-a

Repealed by 2019, 346:433 eff. Dec. 1, 2020.