New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 301 - DEFINITIONS
Section Rev 301.10 - Compensation
Universal Citation: NH Admin Rules Rev 301.10
Current through Register No. 13, March 27, 2025
"Compensation", as used in RSA 77-A:3, I(b), means remuneration, excluding fringe benefits, paid for services rendered during the tax period including, but not limited to:
(a) Salaries;
(b) Wages;
(c) Bonuses; and
(d) Commissions.
#4192, eff 12-23-86; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 301.09)
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