N.H. Admin. Code § Rev 301.20

Current through Register No. 50, December 12, 2024

Section Rev 301.20 - Interdependence in Their Functions

"Interdependence in their functions," as referenced in RSA 77-A:1, XIV, means that relationship in which the New Hampshire entity is an integral part of a larger system where the business done within the state is dependent upon or contributes to the operation of the business without the state as demonstrated by such factors as:

(a) Centralized management;

(b) Functional integration; and

(c) Economies of scale.

N.H. Admin. Code § Rev 301.20

#4192, eff 12-23-86; amd by #4438, eff 6-22-88; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06

Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, (from Rev 301.18) renumbered by #13177 (formerly Rev 301.19). Expires1/16/2025.