New Hampshire Statutes
§ 77-E:3-b — Credit for Research and Development
New Hampshire § 77-E:3-b
This text of New Hampshire § 77-E:3-b (Credit for Research and Development) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.H. Rev. Stat. Ann. § 77-E:3-b (2026).
Text
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.
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Legislative History
2007, 271:2, eff. July 1, 2007; 271:6, II, eff. July 1, 2015.
Nearby Sections
15
§ 77-E:1
Definitions§ 77-E:10
Taxpayer Records§ 77-E:11
Administration§ 77-E:13-a
Employee Leasing Companies§ 77-E:14
Distribution of Funds§ 77-E:2
Imposition of Tax§ 77-E:3
Special Adjustments§ 77-E:3-b
Credit for Research and Development§ 77-E:3-c
Coos County Job Creation Tax Credit§ 77-E:3-d
Education Tax Credit§ 77-E:3-f
Granite Patron of the Arts CreditCite This Page — Counsel Stack
Bluebook (online)
New Hampshire § 77-E:3-b, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/77-E/77-E%3A3-b.