New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 302 - COMPUTATION OF GROSS BUSINESS PROFITS
Section Rev 302.04 - Use of Separate Accounting
Universal Citation: NH Admin Rules Rev 302.04
Current through Register No. 13, March 27, 2025
Business organizations shall not determine their New Hampshire business activity for tax purposes by separately computing the net income or loss for business locations within New Hampshire.
#4192, eff 12-23-86; amd by #4438, eff 6-22-88; ss by #5490, eff 10-19-92; amd by #5910, eff 10-14-94; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06
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