New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 301 - DEFINITIONS
Section Rev 301.20 - Interdependence in Their Functions
Universal Citation: NH Admin Rules Rev 301.20
Current through Register No. 13, March 27, 2025
"Interdependence in their functions," as referenced in RSA 77-A:1, XIV, means that relationship in which the New Hampshire entity is an integral part of a larger system where the business done within the state is dependent upon or contributes to the operation of the business without the state as demonstrated by such factors as:
(a) Centralized management;
(b) Functional integration; and
(c) Economies of scale.
#4192, eff 12-23-86; amd by #4438, eff 6-22-88; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06
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