Business organizations shall not determine their New Hampshire business activity for tax purposes by separately computing the net income or loss for business locations within New Hampshire.
N.H. Code Admin. R. Rev 302.04
#4192, eff 12-23-86; amd by #4438, eff 6-22-88; ss by #5490, eff 10-19-92; amd by #5910, eff 10-14-94; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06