RSA 77-E:3-f Granite Patron of the Arts Credit.

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

Source. 2025, 141:188, eff. July 1, 2025.

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