Chapter 77-E - BUSINESS ENTERPRISE TAX
- Section 77-E:1 - Definitions
- Section 77-E:2 - Imposition of Tax
- Section 77-E:3 - Special Adjustments
- Section 77-E:3-a - [Repealed]
- Section 77-E:3-b - Credit for Research and Development
- Section 77-E:3-c - Coos County Job Creation Tax Credit
- Section 77-E:3-d - Education Tax Credit
- Section 77-E:3-e - Granite State Paid Family Leave Plan Tax Credit
- Section 77-E:4 - Apportionment
- Section 77-E:5 - Returns
- Section 77-E:5-a - Election of Qualified Investment Company Status
- Section 77-E:6 - Payments Due With Returns
- Section 77-E:7 - Additional Returns
- Section 77-E:8 - Extension of Time for Returns
- Section 77-E:9 - Corrections
- Section 77-E:10 - Taxpayer Records
- Section 77-E:11 - Administration
- Section 77-E:12 - Certifications for Dissolution, Withdrawal, and Good Standing
- Section 77-E:13 - Application of Credit for Business Enterprise Tax Against Business Profits Tax
- Section 77-E:13-a - Employee Leasing Companies
- Section 77-E:14 - Distribution Of Funds