Chapter 300. BUSINESS PROFITS TAX

Agency: Department of Revenue Administration

CHAPTER Rev 300  BUSINESS PROFITS TAX

 

Statutory Authority:  RSA 21-J:13, I; 77-A:1, III(b); 77-A:4-a; 77-A:6, I & IV; 77-A:15, II

 

PART Rev 301  DEFINITIONS

 

          Rev 301.01  “Adjusted gross business profits” means a business organization’s “gross business profits”, as defined in RSA 77-A:1, III, modified by the additions and deductions provided in RSA 77-A:4.

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