New Hampshire Statutes
§ 77-E:3-b — Credit for Research and Development
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 Credit