New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 306 - CREDITS ALLOWABLE AGAINST TAX LIABILITY
Section Rev 306.04 - Timing of Credit Where Tax Years Differ

Universal Citation: NH Admin Rules Rev 306.04
Current through Register No. 13, March 27, 2025

Where the tax period for the business profits tax is different than the tax periods for the taxes referred to in Rev 306.01, a business organization shall be allowed the credit for the tax period that ends within the tax period for business profits tax purposes.

#4192, eff 12-23-86; ss by #5490, eff 10-19-92; rpld by #5910, eff 10-14-94; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 306.03 )

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