New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 301 - DEFINITIONS
Section Rev 301.26 - Proprietorship
Universal Citation: NH Admin Rules Rev 301.26
Current through Register No. 13, March 27, 2025
"Proprietorship", as used in RSA 77-A:1, III and Rev 300, means:
(a) The ownership of any unincorporated business by an individual; and
(b) Does not mean businesses conducted by an entity such as, but not limited to a:
(1) Partnership; or
(2) Single member limited liability
company.
#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 (formerly Rev 301.27 )
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