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RSA 77-A Business Profits Tax

New Hampshire · 77-A · statute

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The publisher does not state since when this version applies. Read on 2026-01-23.

Copy read on 2026-11-08 from the Internet Archive's copy of 2026-01-23, because the publisher's site refused Solon's reader. It is not the publisher's own copy. The archived copy it was read from

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Contents: 41 provisions
  1. 77-A:1 Definitions.
  2. 77-A:2 Imposition of Tax.
  3. 77-A:2-a Repealed by 1982, 42:70, eff. July 1, 1982.
  4. 77-A:2-b Conditions for Employment of Only Water's Edge Combination.
  5. 77-A:2-c Repealed by 1998, 163:8, eff. July 1, 1998.
  6. 77-A:3 Apportionment.
  7. 77-A:3-a Expense Deductions.
  8. 77-A:3-b Adjustments; Internal Revenue Code Provisions.
  9. 77-A:3-c Clarification of Tax Treatment of Paycheck Protection Program (PPP) Loans.
  10. 77-A:3-d Treatment of Water and Sewerage Disposal Utilities.
  11. 77-A:4 Additions and Deductions.
  12. 77-A:4-a Special Rule for "Safe Harbor" and Other Similar Leases.
  13. 77-A:4-b Special Rule for Exchanges of Like-Kind Property Under Internal Revenue Code Section 1031.
  14. 77-A:4-c Repealed by 2020, 37:4, V, eff. July 29, 2020.
  15. 77-A:5 Credits.
  16. 77-A:5-a Repealed by 2014, 28:2, eff. May 23, 2014.
  17. 77-A:5-b Election and Reporting for Qualified Investment Companies.
  18. 77-A:5-c Election and Reporting for Qualified Regenerative Manufacturing Companies.
  19. 77-A:6 Returns, Declarations, and Combined Reporting.
  20. 77-A:7 Payments Due With Returns and With Estimates.
  21. 77-A:7-a Repealed by 1991, 163:43, X, eff. May 27, 1991.
  22. 77-A:7-b Repealed by 2021, 91:118, effective November 1, 2021.
  23. 77-A:8 Additional Returns.
  24. 77-A:9 Extension of Time for Returns.
  25. 77-A:10 Corrections.
  26. 77-A:11 Taxpayer Records.
  27. 77-A:12 Repealed by 1991, 163:43, XI, eff. May 27, 1991.
  28. 77-A:13 Repealed by 1991, 163:43, XII, eff. May 27, 1991.
  29. 77-A:14 Repealed by 1991, 163:43, XIII, eff. May 27, 1991.
  30. 77-A:15 Administration.
  31. 77-A:16 Repealed by 1977, 203:2, eff. Aug. 13, 1977.
  32. 77-A:17 Repealed by 1991, 163:43, XV, eff. May 27, 1991.
  33. 77-A:18 Certifications for Dissolution, Withdrawal and Good Standing.
  34. 77-A:19 Repealed by 1991, 163:43, XVI, eff. May 27, 1991.
  35. 77-A:20 Repealed by 1981, 568:122, III, eff. July 1, 1984.
  36. 77-A:20-a Distribution of Funds.
  37. 77-A:21 Severability.
  38. 77-A:22 Repealed by 2016, 153:2, eff. Nov. 1, 2016.
  39. 77-A:23 Repealed by 2017, 106:2, eff. Nov. 1, 2018.
  40. 77-A:23-a Repealed by 2019, 346:433 eff. Dec. 1, 2020.
  41. 77-A:23-b Repealed by 2022, 12:3, eff. Nov. 1, 2023.

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41 provisions

77-A:23-b Repealed by 2022, 12:3, eff. Nov. 1, 2023.

Repealed by 2022, 12:3, eff. Nov. 1, 2023.

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