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 301.27 - Real andTangible Personal Property

N.H. Code Admin. R. Rev 301.27

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Current through Register No. 25, June 20, 2024
Section Rev 301.27 - Real andTangible Personal Property

"Real and tangible personal property" means land, buildings, improvements, equipment, merchandise or manufacturing inventories, leasehold improvements, and other similar property that reflects the organization's business activities.

"Regular corporation" means an incorporated business not governed by Subchapter S of the IRC for filing its federal income tax returns.

N.H. Code Admin. R. Rev 301.27

#2012, eff 5-5-82; ss by #2722, eff 5-23-84; ss by #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 (formerly Rev 301.28 )

Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.
Renumbered from Rev 301.28 Volume XXXVII Number 37, Filed September 14, 2017, Proposed by #12361, Effective 8/9/2017, (from Rev 301.27) renumbered by #13177 (formerly Rev 301.26) . Expires 8/9/2027.