Chapter 2400. BUSINESS ENTERPRISE TAX

Agency: Department of Revenue Administration

CHAPTER Rev 2400  BUSINESS ENTERPRISE TAX

 

Statutory Authority:  RSA 21-J:13, I; 77-E:1, XVII; 77-E:11, II

 

PART Rev 2401  DEFINITIONS

 

          Rev 2401.01  “Affiliated group” means:

 

          (a)  Affiliated group as defined in RSA 77-E:3, II, for corporate enterprises; or

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