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 302.12 - Factors Suggesting Unity of Use
Current through Register No. 13, March 27, 2025
To determine if a centralized executive authority controls major policy decisions and activities of the business organization indicating unity of use, the department shall consider the importance to the business organization of, and the extent to which, the following factors are overseen or performed by a centralized executive authority:
(a) Defines and controls the general system for producing profit;
(b) Establishes professional standards to enhance or promote public perception of the business;
(c) Imposes and enforces procedures to implement compliance of business activities with public law and regulations;
(d) Sets standards of ethical performance;
(e) Controls major policy issues;
(f) Makes budgetary allocations;
(g) Approves major capital expenditures and expansions;
(h) Appoints, assigns or transfers personnel throughout the business;
(i) Coordinates the activities of the affiliated entities within the general system of operations;
(j) Prepares the financial reports;
(k) Determines and defines required intergroup transactions including sales, financing, and transfers of goods or services;
(l) Makes decisions in matters involving intergroup conflicts or problems; or
(m) Any other function managed by a central executive authority.
#8709, eff 8-25-06
