N.H. Code Admin. R. Rev 306.04

Current through Register No. 25, June 20, 2024

Section Rev 306.04 - Timing of Credit Where Tax Years Differ

Where the tax period for the business profits tax is different than the tax periods for the taxes referred to in Rev 306.01, a business organization shall be allowed the credit for the tax period that ends within the tax period for business profits tax purposes.

N.H. Code Admin. R. Rev 306.04

#4192, eff 12-23-86; ss by #5490, eff 10-19-92; rpld by #5910, eff 10-14-94; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 306.03 )

Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.