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 301.35 - Unity of Ownership

N.H. Admin. Code § Rev 301.35

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Current through Register No. 50, December 12, 2024
Section Rev 301.35 - Unity of Ownership

"Unity of ownership", as used in RSA 77-A:1, XIV, means the activities outside the taxing jurisdiction, together with the in-state activities are owned either directly or indirectly by the same economic entity or group of economic entities.

N.H. Admin. Code § Rev 301.35

#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, Expires1/16/2025.
Renumbered from Rev 301.35Volume XXXVII Number 37, Filed September 14, 2017, Proposed by #12361, (from Rev 301.35) renumbered by #13177 (formerly Rev 301.34) . Effective 8/9/2017, Expires 8/9/2027.