New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 301 - DEFINITIONS
Section Rev 301.35 - Unity of Ownership
Universal Citation: NH Admin Rules Rev 301.35
Current through Register No. 13, March 27, 2025
"Unity of ownership", as used in RSA 77-A:1, XIV, means the activities outside the taxing jurisdiction, together with the in-state activities are owned either directly or indirectly by the same economic entity or group of economic entities.
#6853, eff 9-23-98; ss by #8709, eff 8-25-06
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