Section Rev 301.06 - Combined apportionment factors "Combined apportionment factors," as used in RSA 77-A:3, III, means:
(a) For tax periods ending before December 31, 2022, the summation of the separately calculated sales, payroll, and property apportionment factors of each business organization within a combined group; and(b) For tax periods ending on or after December 31, 2022, the summation of the separately calculated sales apportionment factors of each business organization within a combined group.N.H. Code Admin. R. Rev 301.06
Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.Amended by Volume XLII Number 41, Filed October 13, 2022, Proposed by #13450, Effective 9/23/2022, Expires 9/24/2032.