New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 301 - DEFINITIONS
Section Rev 301.27 - Real andTangible Personal Property
Universal Citation: NH Admin Rules Rev 301.27
Current through Register No. 13, March 27, 2025
"Real and tangible personal property" means land, buildings, improvements, equipment, merchandise or manufacturing inventories, leasehold improvements, and other similar property that reflects the organization's business activities.
"Regular corporation" means an incorporated business not governed by Subchapter S of the IRC for filing its federal income tax returns.
#2012, eff 5-5-82; ss by #2722, eff 5-23-84; ss by #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 301.28)
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