"Apportionment" means the division of a business organization's adjusted gross business profits among the states where its activities are conducted by use of a formula provided in RSA 77-A:3.
N.H. Admin. Code § Rev 301.02
#4192, eff 12-23-86; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06