RSA 77-E:3-b Credit for Research and Development.

Title: V - TAXATION Chapter: 77-E - BUSINESS ENTERPRISE TAX
The unused portion of any research and development credit awarded by the commissioner under RSA 77-A:5, XIII shall be available to apply to the business enterprise tax.

Source. 2007, 271:2, eff. July 1, 2007; 271:6, II, eff. July 1, 2015.

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