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 301.28 - Regular Corporation

N.H. Code Admin. R. Rev 301.28

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Current through Register No. 25, June 20, 2024
Section Rev 301.28 - Regular Corporation

“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 301.28

#8709, eff 8-25-06

Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.
Renumbered from Rev 301.29 Volume XXXVII Number 37, Filed September 14, 2017, Proposed by #12361, Effective 8/9/2017, (from Rev 301.28) renumbered by #13177 (formerly Rev 301.27). Expires 8/9/2027.