reglab/housing_qa huggingface dataset:
NH Rev Stat § 77:16 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:16 - Repealed by 2009, 144:278, III, eff. July 1, 2009.

    77:16 Repealed by 2009, 144:278, III, eff. July 1, 2009. –|
NH Rev Stat § 77:17 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:17 - Repealed by 2009, 144:278, IV, eff. July 1, 2009.

    77:17 Repealed by 2009, 144:278, IV, eff. July 1, 2009. –|
NH Rev Stat § 77:17-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:17-a - Small Business Corporations, Information Reports.

[RSA 77:17-a repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:17-a Small Business Corporations, Information Reports. –||Every small business corporation within this state, the stockholders of which have been elected, or elect, to report their share of the corporation's taxable income upon their individual federal income tax returns, pursuant to federal tax laws and regulations, shall annually on or before May 1, file a list of the names and addresses of all stockholders during the preceding year together with the amount of dividends paid to each with the department of revenue administration. Provided, however, the information report shall not be filed in any year that no such dividends are paid and provided further that stockholders not legally residents in the state of New Hampshire shall not be listed.|||Source. 1961, 70:1. 1973, 544:10. 1987, 109:1, eff. July 5, 1987.|
NH Rev Stat § 77:18 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:18 - Returns and Declarations.

[RSA 77:18 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:18 Returns and Declarations. –||I. Returns of income shall be made to the commissioner of revenue administration on or before the fifteenth day of the fourth month following the expiration of the tax year. The commissioner shall adopt rules pursuant to RSA 541-A relative to the prescribed form for filing returns under this section and for filing joint returns under RSA 77:5-a. Returns required by this chapter shall be made under the penalty of perjury.||II. At the same time the return is filed, as required by paragraph I of this section, every taxpayer as defined in RSA 77:3 shall, in addition, file a declaration of its estimated tax for its subsequent taxable period; provided, however, that if the estimated tax is less than $500, a declaration need not be filed; and provided further that a declaration shall be filed at the end of any quarter thereafter in which the annualized estimated tax exceeds $500.||III. (a) One quarter of the taxpayer's estimated tax for the subsequent taxable period is due and payable on the fifteenth day of the fourth month of the subsequent taxable year; 1/4 is due and payable on the fifteenth day of the sixth month of the subsequent taxable year; 1/4 is due and payable on the fifteenth day of the ninth month of the subsequent taxable year; and 1/4 is due and payable on the fifteenth day of the twelfth month of the subsequent taxable year, unless the taxpayer is a calendar year taxpayer in which case the final 1/4 is due and payable on the fifteenth day of the January next following the tax year.||(b) If the return required by RSA 77:18, I shows an additional amount to be due, such additional amount is due and payable on the original statutory due date. If such return shows an overpayment of the tax due, the commissioner shall refund or credit the overpayment to the taxpayer in accordance with RSA 21-J:28-a.||IV. Notwithstanding the provisions of paragraphs I-III, the following individuals shall not be required to file a return and shall not be considered to have gross or net taxable income for the purposes of this chapter:||(a) Every individual whose total interest and dividend income is less than $2,400 for a taxable period.||(b) For joint filers whose total interest and dividend income is less than $4,800 for a taxable period.||V. A taxpayer may elect to credit all or a portion of the education tax credit computed under RSA 77-G:4 against the tax due and payable under this chapter.|||Source. 1923, 65:13. PL 65:18. 1927, 16:1. RL 78:18. 1947, 139:1. 1950, 5, part 8:13. RSA 77:18. 1973, 544:8. 1975, 439:32. 1981, 314:6. 1983, 469:93. 1986, 197:1. 1987, 236:1. 1988, 8:1, 23:1. 1991, 163:12. 1995, 160:1; 188:4. 2002, 45:1, eff. Jan. 1, 2004. 2018, 341:10, eff. July 1, 2018.|
NH Rev Stat § 77:18-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:18-a - Fiscal Year Taxpayers' Returns.

[RSA 77:18-a repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:18-a Fiscal Year Taxpayers' Returns. –||Taxpayers who file a federal income tax return on a fiscal year basis shall file the return required by RSA 77:18 on the same fiscal year, paying the tax due on the fifteenth day of the fourth month following the end of said fiscal year. Taxpayers who elect for federal tax purposes to change their tax year shall have an exemption allowed under RSA 77:5 in the same proportion as their tax year bears to the calendar year.|||Source. 1977, 85:1. 1983, 469:94, eff. Dec. 31, 1983.|
NH Rev Stat § 77:18-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:18-b - Extension of Time for Returns.

[RSA 77:18-b repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:18-b Extension of Time for Returns. –||For good cause, the commissioner may extend the time within which a taxpayer is required to file a return, and if such return is filed during the period of extension no penalty may be imposed for failure to file the return at the time required by this chapter, but the taxpayer shall be liable for interest and late payment charges as prescribed in RSA 21-J:28, 32, or 33. Failure to file the return within the period of extension shall void the extension.|||Source. 1981, 314:7. 1985, 414:4. 1988, 23:2. 1991, 163:13, eff. May 27, 1991.|
NH Rev Stat § 77:19 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:19 - Inspection.

[RSA 77:19 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:19 Inspection. –||Returns shall not be open to the inspection of any person except the commissioner of revenue administration and his deputies, assistants and clerks when acting under his authority; provided, that a properly authorized representative of the federal internal revenue bureau may inspect such returns if reciprocal inspection of New Hampshire returns in that bureau is permitted to the commissioner of revenue administration or his representatives.|||Source. 1923, 65:13. PL 65:19. RL 78:19. 1950, 5, part 8:9. RSA 77:19. 1973, 544:8, eff. Sept. 1, 1973.|
NH Rev Stat § 77:20 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:20 - Information as to Filing of Returns.

[RSA 77:20 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:20 Information as to Filing of Returns. –||The commissioner of revenue administration shall on the request of any inhabitant of the state, state the fact whether or not any person has filed an income tax return for the current or any prior year.|||Source. 1923, 65:13. PL 65:20. RL 78:21. RSA 77:20. 1973, 544:8, eff. Sept. 1, 1973.|
NH Rev Stat § 77:21 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:21 - Repealed by 1983, 469:96, eff. Dec. 31, 1983.

    77:21 Repealed by 1983, 469:96, eff. Dec. 31, 1983. –|
NH Rev Stat § 77:21-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:21-a - Repealed by 1991, 163:43, II, eff. May 27, 1991.

    77:21-a Repealed by 1991, 163:43, II, eff. May 27, 1991. –|
NH Rev Stat § 77:21-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:21-b - Interest.

[RSA 77:21-b repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:21-b Interest. –||Any taxpayer who fails to make payment with a return when due shall be subject to interest computed as prescribed in RSA 21-J:28.|||Source. 1985, 414:5. 1988, 23:3, eff. Mar. 16, 1988.|
NH Rev Stat § 77:22 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:22 - Warrants, Collection.

[RSA 77:22 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:22 Warrants, Collection. –||The commissioner of revenue administration may issue a warrant for the collection of any overdue tax to the tax collector of any town or city, which shall have the same remedies and the same fees for the collection of such taxes as are provided by law for his collection of taxes on personal estate.|||Source. 1923, 65:15. PL 65:23. RL 78:24. RSA 77:22. 1973, 544:8, eff. Sept. 1, 1973.|
NH Rev Stat § 77:22-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:22-a - Repealed by 1991, 163:43, III, eff. May 27, 1991.

    77:22-a Repealed by 1991, 163:43, III, eff. May 27, 1991. –|
NH Rev Stat § 77:23 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:23 - To Whom Payable.

[RSA 77:23 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:23 To Whom Payable. –||All taxes assessed hereunder shall be paid to the commissioner of revenue administration by the taxpayer.|||Source. 1923, 65:16. PL 65:24. RL 78:25. 1950, 5, part 8:11. RSA 77:23. 1973, 544:8, eff. Sept. 1, 1973.|
NH Rev Stat § 77:24 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:24 - Reassessment by Department of Revenue Administration.

[RSA 77:24 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:24 Reassessment by Department of Revenue Administration. –||The department of revenue administration shall reassess the amount of the tax in every case in which it appears in the examination of the returns that the amount paid is either higher or lower than the actual tax due. The department shall notify the taxpayer of any corrections made. If the department of revenue administration determines a deficiency, the amount of said deficiency and interest as prescribed in RSA 21-J:28 shall be forwarded by the taxpayer to the department of revenue administration within 15 days from the date of the required notice. If the reassessment results in a determination of overpayment, the amount of the excess shall be repaid to the taxpayer in the manner provided by RSA 21-J:28-a. All assessments made under this section shall be subject to the same right of appeal as provided in RSA 21-J:28-b, and nothing contained in this section shall be construed to limit the power of the commissioner of revenue administration to make a later assessment under RSA 21-J:29 and to seek penalties for fraudulent returns as provided by RSA 77:30.|||Source. 1950, 5, part 8:15. RSA 77:24. 1973, 544:11, IV. 1975, 439:24. 1981, 314:9; 465:2. 1982, 42:96. 1983, 441:2. 1985, 204:9. 1991, 163:14, eff. May 27, 1991.|
NH Rev Stat § 77:24-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:24-a - Repealed by 1991, 163:43, IV, eff. May 27, 1991.

    77:24-a Repealed by 1991, 163:43, IV, eff. May 27, 1991. –|
NH Rev Stat § 77:24-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:24-b - Corrections.

[RSA 77:24-b repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:24-b Corrections. –||Each taxpayer shall report to the commissioner of revenue administration any change in the amount of the taxpayer's income as defined by RSA 77:4 as finally determined by the United States Internal Revenue Service with respect to any beneficial interest for which the taxpayer has made a return under this chapter. Such a report shall be made not later than 6 months after the taxpayer has received notice that such change has been finally determined. Notwithstanding any other provision of law, a taxpayer reporting a correction pursuant to this section shall be given notice by the department of any adjustment to the tax due with respect to such correction within 6 months after the filing of the report.|||Source. 1981, 314:10. 1995, 45:2, eff. July 2, 1995.|
NH Rev Stat § 77:25 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:25 - Repealed by 1991, 163:43, V, eff. May 27, 1991.

    77:25 Repealed by 1991, 163:43, V, eff. May 27, 1991. –|
NH Rev Stat § 77:25-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:25-a - Repealed by 1975, 439:34, II, eff. July 1, 1975.

    77:25-a Repealed by 1975, 439:34, II, eff. July 1, 1975. –|
NH Rev Stat § 77:26 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:26 - Repealed by 1973, 544:19, eff. Sept. 1, 1973.

    77:26 Repealed by 1973, 544:19, eff. Sept. 1, 1973. –|
NH Rev Stat § 77:27 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:27 - Repealed by 1991, 163:43, VI, eff. May 27, 1991.

    77:27 Repealed by 1991, 163:43, VI, eff. May 27, 1991. –|
NH Rev Stat § 77:27-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:27-a - Repealed by 1991, 163:43, VII, eff. May 27, 1991.

    77:27-a Repealed by 1991, 163:43, VII, eff. May 27, 1991. –|
NH Rev Stat § 77:28 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:28 - Repealed by 1975, 439:34, III, eff. July 1, 1975.

    77:28 Repealed by 1975, 439:34, III, eff. July 1, 1975. –|
NH Rev Stat § 77:29 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:29 - Repealed by 1975, 439:34, III-a, eff. July 1, 1975.

    77:29 Repealed by 1975, 439:34, III-a, eff. July 1, 1975. –|
NH Rev Stat § 77:30 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:30 - Penalty; Fraudulent or Incorrect Return.

[RSA 77:30 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:30 Penalty;  Fraudulent or Incorrect Return. –||I. [Repealed.]||II. For purposes of the application of RSA 21-J:31 to this chapter, if a return is not filed when due and the failure to file a return when due is not a violation of any provision of RSA 21-J:39, then neither the $10 nor the $50 alternate penalties of RSA 21-J:31 shall apply to the return.||III. [Repealed.]|||Source. 1923, 65:22. PL 65:33. RL 78:34. RSA 77:30. 1973, 528:19; 544:8. 1986, 197:2. 1989, 61:1. 1991, 163:15, 43, VIII, eff. May 27, 1991.|
NH Rev Stat § 77:30-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:30-a - Repealed by 1989, 50:16, I, eff. June 18, 1989.

    77:30-a Repealed by 1989, 50:16, I, eff. June 18, 1989. –|
NH Rev Stat § 77:31 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:31 - Repealed by 1975, 439:34, IV, eff. July 1, 1975.

    77:31 Repealed by 1975, 439:34, IV, eff. July 1, 1975. –|
NH Rev Stat § 77:32 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:32 - Repealed by 1975, 439:34, V, eff. July 1, 1975.

    77:32 Repealed by 1975, 439:34, V, eff. July 1, 1975. –|
NH Rev Stat § 77:33 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:33 - Expenses of Administration.

[RSA 77:33 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:33 Expenses of Administration. –||The expense of administration of this chapter shall be paid out of said taxes.|||Source. 1923, 65:29. PL 65:29. RL 78:30.|
NH Rev Stat § 77:34 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:34 - Repealed by 1983, 469:52, I, eff. July 1, 1983.

    77:34 Repealed by 1983, 469:52, I, eff. July 1, 1983. –|
NH Rev Stat § 77:35 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:35 - Questions of Law.

[RSA 77:35 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:35 Questions of Law. –||The board of tax and land appeals may, at any time, reserve, certify and transfer to the supreme court for decision any question of law which may arise in connection with the administration of this chapter.|||Source. 1923, 65:23. PL 65:35. RL 78:35. RSA 77:35. 1973, 544:13, eff. Sept. 1, 1973.|
NH Rev Stat § 77:36 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:36 - Disposal of Papers.

[RSA 77:36 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:36 Disposal of Papers. –||The commissioner of revenue administration may destroy any tax returns on file in the department of revenue administration for more than 4 years which, in his opinion, are no longer of any value to the state.|||Source. 1929, 108:2. RL 78:20.|
NH Rev Stat § 77:37 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:37 - Taxpayer Records.

[RSA 77:37 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:37 Taxpayer Records. –||I. Every taxpayer shall:||(a) Keep such records as may be necessary to determine the amount of its liability under this chapter.||(b) Preserve such records for the period of 3 years or until any litigation or prosecution under this chapter is finally determined.||(c) Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times.||II. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.|||Source. 2007, 152:1, eff. Aug. 17, 2007.|
NH Rev Stat § 77:38 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:38 - to 77:50 Repealed by 2011, 47:1, II, eff. May 23, 2011.

    77:38 to 77:50 Repealed by 2011, 47:1, II, eff. May 23, 2011. –|
NH Rev Stat § 77-A:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-A - Business Profits Tax|Section 77-A:2 - Imposition of Tax.

    77-A:2 Imposition of Tax. –||I. For all taxable periods ending on or after December 31, 2019, a tax is imposed at the rate of 7.7 percent upon the taxable business profits of every business organization.||II. For all taxable periods ending on or after December 31, 2022, a tax is imposed at the rate of 7.6 percent upon the taxable business profits of every business organization.|||Source. 1970, 5:1. 1971, 515:14. 1977, 593:1. 1993, 350:8, 9. 1999, 17:19. 2001, 158:19, eff. July 1, 2001. 2015, 274:23, eff. Jan. 1, 2016. 2017, 156:213, eff. Jan. 1, 2019. 2019, 346:200, eff. July 1, 2019. 2021, 91:110, eff. June 25, 2021.|
NH Rev Stat § 77-A:2-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-A - Business Profits Tax|Section 77-A:2-a - Repealed by 1982, 42:70, eff. July 1, 1982.

    77-A:2-a Repealed by 1982, 42:70, eff. July 1, 1982. –|
NH Rev Stat § 77-A:2-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-A - Business Profits Tax|Section 77-A:2-b - Conditions for Employment of Only Water's Edge Combination.

    77-A:2-b Conditions for Employment of Only Water's Edge Combination. –||I. The commissioner shall determine liability for any business organization subject to the tax imposed under RSA 77-A:2 for the elements of both tax base and apportionment by the water's edge method except as provided in paragraph II.||II. The commissioner shall not be compelled to apply the water's edge method if the taxpayer fails to comply with the rules adopted by the department of revenue administration or the procedural requirements of RSA 77-A.|||Source. 1986, 153:4, eff. July 1, 1986.|
NH Rev Stat § 77-A:2-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-A - Business Profits Tax|Section 77-A:2-c - Repealed by 1998, 163:8, eff. July 1, 1998.

    77-A:2-c Repealed by 1998, 163:8, eff. July 1, 1998. –|
NH Rev Stat § 77-A:3-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-A - Business Profits Tax|Section 77-A:3-a - Expense Deductions.

    77-A:3-a Expense Deductions. –||In determining gross business profits before net operating loss and special deductions, a business organization shall calculate expense deductions as permitted under Section 179 of the Internal Revenue Code as provided in RSA 77-A:1, XX, except that for property placed in service on or after January 1, 2018, a business organization shall calculate expense deductions not to exceed $500,000.|||Source. 2012, 279:10, eff. June 21, 2012. 2016, 295:4, eff. Jan. 1, 2017. 2017, 156:218, eff. Jan. 1, 2018.|
NH Rev Stat § 77-A:3-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-A - Business Profits Tax|Section 77-A:3-b - Adjustments; Internal Revenue Code Provisions.

    77-A:3-b Adjustments;  Internal Revenue Code Provisions. –||In determining gross business profits for any period, before net operating loss and special deductions, a business organization shall apply the provisions of the United States Internal Revenue Code consistent with the provisions of this chapter, with the following adjustments:||I. The United States Internal Revenue Code shall be applied without section 168(k) of such code.||II. [Repealed.]||III. The United States Internal Revenue Code shall be applied without section 181 of such code.||IV. Section 179 of the Internal Revenue Code shall be applied as provided in RSA 77-A:3-a.|||Source. 2016, 295:2, eff. June 21, 2016. 2019, 346:205, eff. Jan. 1, 2020.|
NH Rev Stat § 77-A:3-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-A - Business Profits Tax|Section 77-A:3-c - Clarification of Tax Treatment of Paycheck Protection Program (PPP) Loans.

    77-A:3-c Clarification of Tax Treatment of Paycheck Protection Program (PPP) Loans. –||In determining gross business profits for any period, before net operating loss and special deductions, notwithstanding any other provision of law, a business organization shall apply the provisions of the United States Internal Revenue Code consistent with the following adjustments:||I. No amount shall be included in the gross business income of the eligible recipient by reason of forgiveness of indebtedness issued or created under the federal Paycheck Protection Program (PPP) which was first established under the federal Coronavirus Aid, Relief, and Economic Security Act (P.L. 116-136, enacted March 3, 2020) or issued or created under the federal PPP Second Draw Loan Program established under the federal Consolidated Appropriations Act, 2021 (P.L. 116-260, enacted December 27, 2020).||II. No deduction shall be denied, no tax attribute shall be reduced, and no basis increase shall be denied, by reason of the exclusion from gross business income provided by paragraph I.||III. This section shall apply to taxable years ending after March 3, 2020, corresponding with the date of the enactment of the federal Coronavirus Aid, Relief, and Economic Security Act.|||Source. 2021, 74:1, eff. June 10, 2021.|
NH Rev Stat § 77-A:4-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-A - Business Profits Tax|Section 77-A:4-a - Special Rule for "Safe Harbor" and Other Similar Leases.

    77-A:4-a Special Rule for "Safe Harbor" and Other Similar Leases. –||For the purpose of preserving income lost through federal changes to the United States Internal Revenue Code (1954), as amended, on leasing transactions, the commissioner shall adopt rules, pursuant to RSA 541-A, relative to deductions and additions to gross business profits for business organizations involved in leasing transactions known as "safe harbor" leases under section 168(f)(8) of the United States Internal Revenue Code (1954), as amended, or other similar leasing transactions.|||Source. 1983, 318:4, eff. June 30, 1983.|