N.H. Admin. Code § Rev 803.04

Current through Register No. 1, January 2, 2025

Section Rev 803.04 - Single Entity Reorganizations

The tax imposed by RSA 78-B shall not apply to single-entity reorganizations pursuant to Internal Revenue Code § 368(a)(1)(F) governing mere changes in identity, form, or place of organization, or 368(a)(1)(E) governing recapitalization.

N.H. Admin. Code § Rev 803.04

Adopted byVolume XXXIV Number 41, Filed October 9, 2014, Proposed by #10665, Effective 9/9/2014, Expires9/9/2024.