New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 901 - DEFINITIONS
Section Rev 901.06 - Corporation
Universal Citation: NH Admin Rules Rev 901.06
Current through Register No. 12, March 21, 2024
"Corporation" means an artificial person or legal entity created under the laws of incorporation of any state or foreign country without recognizing the distinctions between types of corporations such as those drawn in the Internal Revenue Code of 1986 between S corporations and other corporations.
#10211, eff 10-24-12
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