reglab/housing_qa huggingface dataset:
NH Rev Stat § 77-E:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-E - Business Enterprise Tax|Section 77-E:5 - Returns.

    77-E:5 Returns. –||I. Every business enterprise having gross business receipts in excess of $250,000 as defined by RSA 77-E:1, X, during the taxable period or the enterprise value tax base of which is greater than $250,000 shall, on or before the fifteenth day of the third month in the case of enterprises required to file a United States partnership tax return, the fifteenth day of the fifth month in the case of enterprises required to file a United States exempt organization return, and the fifteenth day of the fourth month in the case of all other business enterprises, following expiration of its taxable period, make a return to the commissioner. For tax years beginning January 1, 2015, the commissioner shall biennially adjust these threshold amounts rounding to the nearest $1,000 based on the 2-year (24-month) percentage change in the Consumer Price Index for All Urban Consumers, Northeast Region as published by the Bureau of Labor Statistics, United States Department of Labor using the amount published for the month of June in the year prior to the start of the tax year. All returns shall be signed by the business enterprise or by its authorized representative, subject to the pains and penalties of perjury and the penalties provided in RSA 21-J:39.||II. Every business enterprise shall in addition file a declaration of its estimated business enterprise tax for its subsequent taxable period; provided, however, if the estimated tax is less than $260, a declaration need not be filed; and provided further that a declaration shall be filed at the end of any quarter thereafter in which estimated tax exceeds $260. The declaration shall be filed when payments are due under RSA 77-E:6.|||Source. 1993, 350:19. 1996, 235:2. 2001, 158:22, eff. July 1, 2001. 2012, 279:1, eff. as provided by 279:12, I. 2015, 183:2, eff. Aug. 28, 2015. 2016, 66:2, eff. July 4, 2016. 2021, 24:6, eff. May 6, 2021; 91:106, eff. Jan. 1, 2022.|
NH Rev Stat § 77-E:5-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-E - Business Enterprise Tax|Section 77-E:5-a - Election of Qualified Investment Company Status.

    77-E:5-a Election of Qualified Investment Company Status. –||Business organizations that have elected qualified investment company status pursuant to RSA 77-A:5-b shall be qualified investment companies for the purposes of this chapter for the tax period or periods corresponding to the election.|||Source. 2004, 143:7, eff. May 24, 2004.|
NH Rev Stat § 77-E:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-E - Business Enterprise Tax|Section 77-E:6 - Payments Due With Returns.

    77-E:6 Payments Due With Returns. –||I. All business enterprises required under RSA 77-E:5, II to make payments of estimated tax shall make such payments in installments as follows: 25 percent is due and payable on the fifteenth day of the fourth month of the subsequent taxable year; 25 percent is due and payable on the fifteenth day of the sixth month of the subsequent taxable year; 25 percent is due and payable on the fifteenth day of the ninth month of the subsequent taxable year; and 25 percent is due and payable on the fifteenth day of the twelfth month of the subsequent taxable year.||II. If the return required by RSA 77-E:5, I shows an amount to be due, such amount is due and payable on the prescribed payment date. If such return shows an overpayment of the tax due, the commissioner shall refund or credit the overpayment to the business enterprise in accordance with RSA 21-J:28-a, except that:||(a) For taxable periods ending on or after December 31, 2022 a credit shall only be allowed in an amount up to 500 percent of the total tax liability for the taxable period and the remainder of the overpayment shall be refunded;||(b) For taxable periods ending on or after December 31, 2025 a credit shall only be allowed in an amount up to 250 percent of the total tax liability for the taxable period and the remainder of the overpayment shall be refunded; and||(c) For taxable periods ending on or after December 31, 2027 a credit shall only be allowed in an amount up to 100 percent of the total tax liability for the taxable period and the remainder of the overpayment shall be refunded.|||Source. 1993, 350:19. 1996, 235:3, eff. July 1, 1996. 2021, 91:116, eff. June 25, 2021.|
NH Rev Stat § 77-E:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-E - Business Enterprise Tax|Section 77-E:7 - Additional Returns.

    77-E:7 Additional Returns. –||When the commissioner has reason to believe that a business enterprise failed to file a return or to include any part of its enterprise value tax base in a filed return, the commissioner may require the enterprise to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon the receipt of the supplementary return, or if none is received within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such additional return does not relieve the business enterprise of any penalty for failure to make a correct original return or relieve it from liability for interest imposed under RSA 21-J:28 or any other additional charges imposed by the commissioner.|||Source. 1993, 350:19, eff. July 1, 1993.|
NH Rev Stat § 77-E:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-E - Business Enterprise Tax|Section 77-E:8 - Extension of Time for Returns.

    77-E:8 Extension of Time for Returns. –||For good cause, the commissioner may extend the time within which a business enterprise 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 enterprise shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 and RSA 21-J:33. Failure to file the return during the period of the extension shall void the extension.|||Source. 1993, 350:19, eff. July 1, 1993. 2016, 66:3, eff. July 4, 2016.|
NH Rev Stat § 77-E:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-E - Business Enterprise Tax|Section 77-E:9 - Corrections.

    77-E:9 Corrections. –||Each business enterprise shall report to the commissioner of revenue administration any change in the amount of its compensation, interest or dividends as finally determined by the United States Internal Revenue Service with respect to any previous year for which the business enterprise has made a return under this chapter. Such a report shall be made not later than 6 months after the business enterprise has received notice that such change has finally been determined. Notwithstanding any other provision of law, a business enterprise 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. 1993, 350:19, eff. July 1, 1993.|
NH Rev Stat § 77-E:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-E - Business Enterprise Tax|Section 77-E:10 - Taxpayer Records.

    77-E:10 Taxpayer Records. –||Every business enterprise shall:||I. Keep such records as may be necessary to determine the amount of its liability under this chapter.||II. Preserve such records for the period of 5 years or until any litigation or prosecution under this chapter is finally determined.||III. Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times during regular business hours. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.|||Source. 1993, 350:19, eff. July 1, 1993.|
NH Rev Stat § 77-E:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-E - Business Enterprise Tax|Section 77-E:11 - Administration.

    77-E:11 Administration. –||I. The commissioner shall collect the taxes, interest, additions to tax, and penalties imposed under this chapter and RSA 21-J.||II. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:||(a) The form of the return and the data which it must contain for the correct computation of gross business receipts and taxable enterprise value tax base attributable to this state and the tax assessed on it;||(b) The administration of the business enterprise tax;||(c) The recovery of any tax, interest on tax, additions to tax, or penalties imposed by RSA 77-E or RSA 21-J; and||(d) The implementation, interpretation, or specific application of any part of this chapter to particular business enterprises.||III. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, additions to tax, or the penalties imposed by this chapter.||IV. In the collection of the tax imposed by this chapter, the commissioner may use all of the powers granted to tax collectors under RSA 80 for the collection of taxes, except that the tax imposed by this chapter shall not take precedence over prior recorded mortgages. The commissioner shall also have all of the duties imposed upon the tax collectors by RSA 80 that are applicable. The provisions of RSA 80:26 apply to the sale of land for payment of taxes due under this chapter, and the state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and the governor shall draw a warrant for the purchase price out of any money in the treasury not otherwise appropriated.|||Source. 1993, 350:19. 1996, 154:6, eff. July 1, 1996.|
NH Rev Stat § 77-E:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-E - Business Enterprise Tax|Section 77-E:12 - Certifications for Dissolution, Withdrawal, and Good Standing.

    77-E:12 Certifications for Dissolution, Withdrawal, and Good Standing. –||I. (a) No corporation organized under any law of this state may transfer property to its shareholders pursuant to RSA 293-A:14.05(a) until all taxes and interest imposed upon the corporation under this chapter have been fully paid and a certificate of dissolution shall have been obtained from the commissioner of revenue administration that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid.||(b) A corporation wishing to transfer property to its shareholder pursuant to RSA 293-A:14.05(a) shall submit a written request containing the complete corporate name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the corporation's records, the commissioner determines that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement in accordance with subparagraph (a).||II. A business enterprise wishing to obtain a statement for withdrawal, in accordance with RSA 293-A:15.20(b)(6) shall submit a written request containing the complete corporate name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the business enterprise's records, the commissioner determines that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement for withdrawal as required under RSA 293-A:15.20(b)(6).||III. A business enterprise wishing to obtain a statement that it is in good standing with the department of revenue administration shall submit a written request containing the complete corporate name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the business enterprise's records, the commissioner determines that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement of good standing.|||Source. 1993, 350:19, eff. July 1, 1993.|
NH Rev Stat § 77-E:13-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-E - Business Enterprise Tax|Section 77-E:13-a - Employee Leasing Companies.

    77-E:13-a Employee Leasing Companies. –||I. For the purposes of the provisions of RSA 277-B:9, I(h), an employee leasing company and client company may elect to make the client company solely responsible for paying the tax imposed by RSA 77-E, and include in the client company's compensation portion of the enterprise value tax base those wages paid to the leased employees.||II. If the employee leasing company and the client company make such an election, the client company shall be eligible for the credit provided in RSA 77-A:5, X.||III. (a) In order to make the election under paragraph I, the client company and the employee leasing company shall file the forms required by the department pursuant to rules adopted by the commissioner under RSA 541-A.||(b) For an election to be effective for any given tax year, forms required to be filed with the commissioner shall be filed prior to the end of the employee leasing company's tax year.||(c) An election under this section shall remain in effect until the employee leasing company and the client company both notify the department of the termination of an election described in paragraph I on forms required by the department pursuant to rules adopted by the commissioner under RSA 541-A.||IV. For purposes of this section, the terms "employee leasing company" and "client company" shall have the same meaning as in RSA 277-B:2.|||Source. 2015, 216:1, eff. July 1, 2015.|
NH Rev Stat § 77-E:14 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-E - Business Enterprise Tax|Section 77-E:14 - Distribution of Funds.

    77-E:14 Distribution of Funds. –||I. The commissioner shall determine the additional amounts of revenue produced by an increase of .50 percent in the rate of tax imposed by RSA 77-E:2 for each fiscal year and shall certify such amounts to the state treasurer by October 1 of that year for deposit in the education trust fund established by RSA 198:39.||II. The commissioner shall make quarterly estimates of the amount of additional revenues that will be produced by the increase in tax rate for the next fiscal year and shall certify such amounts to the state treasurer for deposit in the education trust fund established by RSA 198:39. Such estimates shall be certified on June 1, September 1, December 1, and March 1 of each year.|||Source. 1999, 17:22. 2001, 158:23, eff. July 1, 2001.|
NH Rev Stat § 77-G:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-G - Education Tax Credit|Section 77-G:3 - Contributions to Scholarship Organizations.

[RSA 77-G:3 effective until January 1, 2027; see also RSA 77-G:3 set out below.] |    77-G:3 Contributions to Scholarship Organizations. –||For each contribution made to a scholarship organization, a business organization, business enterprise, or individual may claim a credit equal to 85 percent of the contribution against the business profits tax due pursuant to RSA 77-A, against the business enterprise tax due pursuant to RSA 77-E, against the tax on interest and dividends under RSA 77, or apportioned against each provided the total credit granted shall not exceed the maximum education tax credit allowed. Credits provided under this chapter shall not be deemed taxes paid for the purposes of RSA 77-A:5, X. The department of revenue administration shall not grant the credit without a scholarship receipt. No business organization, business enterprise, or individual shall direct, assign, or restrict any contribution to a scholarship organization for the use of a particular student or nonpublic school. No business organization, business enterprise, or individual shall receive more than 10 percent of the aggregate amount of tax credits permitted in RSA 77-G:4.|||[RSA 77-G:3 effective January 1, 2027; see also RSA 77-G:3 set out above.] ||||77-G:3 Contributions to Scholarship Organizations. –||For each contribution made to a scholarship organization, a business organization, business enterprise, or individual may claim a credit equal to 85 percent of the contribution against the business profits tax due pursuant to RSA 77-A, against the business enterprise tax due pursuant to RSA 77-E, or apportioned against each provided the total credit granted shall not exceed the maximum education tax credit allowed. Credits provided under this chapter shall not be deemed taxes paid for the purposes of RSA 77-A:5, X. The department of revenue administration shall not grant the credit without a scholarship receipt. No business organization, business enterprise, or individual shall direct, assign, or restrict any contribution to a scholarship organization for the use of a particular student or nonpublic school. No business organization, business enterprise, or individual shall receive more than 10 percent of the aggregate amount of tax credits permitted in RSA 77-G:4.||||Source. 2012, 287:4, eff. June 27, 2012. 2018, 341:5, eff. July 1, 2018. 2021, 91:96, eff. Jan. 1, 2027.|
NH Rev Stat § 77-G:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-G - Education Tax Credit|Section 77-G:4 - Tax Credits.

    77-G:4 Tax Credits. –||I. The aggregate of tax credits issued by the commissioner of the department of revenue administration to all taxpayers claiming the credit shall not exceed $5,100,000 for a program year.||II. The credit issued to a business organization or business enterprise, or any unused portion thereof, may be carried forward for no more than 5 succeeding years, but shall not exceed $1,000,000 in any given tax year.|||Source. 2012, 287:4, eff. June 27, 2012. 2017, 63:9, I, eff. Aug. 1, 2017. 2018, 341:11, eff. July 1, 2018; 357:9, eff. July 1, 2018 at 12:01 a.m.|
NH Rev Stat § 77-G:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-G - Education Tax Credit|Section 77-G:6 - Department of Revenue Administration; Requirements.

    77-G:6 Department of Revenue Administration;  Requirements. –||I. The department of revenue administration shall:||(a) Develop, and annually verify and update, by February 1, a list of eligible nonprofit scholarship funding organizations that meet the requirements of this chapter. The department shall post this list on the department's Internet website and update the list monthly. The department shall forward the list and any updates to the commissioner of the department of education who shall post the list on the department of education's Internet website.||(b) Conduct or require audits in response to any reasonable complaints made. The cost of an independent audit shall be paid by the scholarship organization, but this cost shall be excluded from the administrative expenses requirement set forth in RSA 77-G:5, I(f).||(c) Establish a process by which individuals may notify the department of revenue administration of any violation by a parent, business organization, business enterprise, scholarship organization, or nonpublic school of state laws relating to program participation. The department of revenue administration shall conduct an inquiry of any written complaint of a violation of this chapter, or make a referral to the appropriate agency for an investigation, if the complaint is signed by the complainant and is legally sufficient. A complaint is legally sufficient if it contains facts demonstrating a violation of this chapter or any rule adopted pursuant to this chapter. In order to determine legal sufficiency, the department of revenue administration may require supporting information or documentation from the complainant.||(d) Create, maintain, and post online the relevant forms and reports, and submit scholarship organization reports to the members of the house and senate education committees and to the department of education.||(e) Post to the department's website an up-to-date total of the amount of credits available.||(f) No later than January 1, 2013, adopt rules pursuant to RSA 541-A, relative to:||(1) The application procedure for a scholarship organization applying to accept scholarship donations under this chapter.||(2) The application procedure for a business organization, business enterprise, or individual applying to a scholarship organization for a tax credit under this chapter.||(3) Complaint procedures, including the filing of a complaint and investigations of complaints.||(4) The design and content of the forms and applications required to be filed with, or issued by, the department of revenue administration under this chapter.|||Source. 2012, 287:4, eff. June 27, 2012. 2017, 63:6, eff. Aug. 1, 2017. 2018, 341:8, eff. July 1, 2018.|
NH Rev Stat § 77-G:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-G - Education Tax Credit|Section 77-G:7 - Department of Education; Requirements.

    77-G:7 Department of Education;  Requirements. –||I. The department of education shall determine the number of students receiving a scholarship under RSA 77-G:1, VIII(a)(1) and (2) who were counted in the calculation of the average daily membership in attendance, as defined in RSA 198:38, I, for schools, other than chartered public schools, for the student's school district of residence and for each such student, shall deduct the amount calculated under RSA 198:40-a from the total education grant amount disbursed to the student's school district of residence calculated pursuant to RSA 198:40-a. This adjustment shall be completed prior to September 1 of the program year after which the scholarships are granted.||II. The department of education shall verify a student's eligibility under RSA 77-G:1, VIII(a)(1) upon request of a scholarship organization. The department of education shall assist the department of revenue administration, upon request, in the investigation of student eligibility complaints.||III. The state board of education shall adopt rules, pursuant to RSA 541-A, relative to forms necessary for any surveys required and the procedures for determining and disbursing stabilization grants.|||Source. 2012, 287:4, eff. June 27, 2012. 2016, 8:11, eff. Mar. 16, 2016. 2018, 357:14, eff. July 1, 2018.|
NH Rev Stat § 77-G:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-G - Education Tax Credit|Section 77-G:8 - Scholarship Stabilization Grant.

    77-G:8 Scholarship Stabilization Grant. –||I. For each school district, the department of education shall calculate the combined amount of reductions in adequacy cost pursuant to RSA 77-G:7 from students receiving scholarships under RSA 77-G:1, VIII(a)(1) and who were in attendance in that district in the year prior to receiving the scholarships. If this combined amount is greater than 1/4 of one percent of a school district's total voted appropriations for the year prior to the scholarship year, the commissioner of the department of education shall disburse a scholarship stabilization grant for the current and next 3 fiscal years to each such school district equal to the amount of the reductions in excess of 1/4 of one percent. This scholarship stabilization grant shall be included in the September 1 disbursement required pursuant to RSA 198:42.||II. The department of education shall order any scholarship organizations that provided scholarships to students from districts that were awarded stabilization grants pursuant to paragraph I to conduct a scholarship impact survey. The organization shall forward the results of this survey to the department of education and the school board of each district. The department of education shall post the results of this survey online.|||Source. 2012, 287:4, eff. June 27, 2012.|