Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 301 - DEFINITIONS
Section Rev 301.14 - Eighty/Twenty Business Organization

N.H. Code Admin. R. Rev 301.14

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Current through Register No. 25, June 20, 2024
Section Rev 301.14 - Eighty/Twenty Business Organization

"Eighty/twenty business organization", as used in RSA 77-A:1, XV(b), means a separate business organization which includes all its income in a United States tax return but where 80% or more of the average of the payroll and property of such business organization is outside the 50 states and the District of Columbia.

N.H. Code Admin. R. Rev 301.14

#5910, eff 10-14-94; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 301.13 )

Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, renumbered by #13177 (formerly Rev 301.13) ,Expires1/16/2025.