Tax credits shall be available to the taxpayer only for tax liabilities arising during the 5 consecutive tax periods including and following the date of certification by the commissioner.
N.H. Admin. Code § Res 2504.01
Tax credits shall be available to the taxpayer only for tax liabilities arising during the 5 consecutive tax periods including and following the date of certification by the commissioner.
N.H. Admin. Code § Res 2504.01