New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 301 - DEFINITIONS
Section Rev 301.14 - Eighty/Twenty Business Organization
Universal Citation: NH Admin Rules Rev 301.14
Current through Register No. 13, March 27, 2025
"Eighty/twenty business organization", as used in RSA 77-A:1, XV(b), means a separate business organization which includes all its income in a United States tax return but where 80% or more of the average of the payroll and property of such business organization is outside the 50 states and the District of Columbia.
#5910, eff 10-14-94; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 301.13)
Disclaimer: These regulations may not be the most recent version. New Hampshire may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
