N.H. Rev. Stat. § 77:4-g

Current through Chapter 378 of the 2024 Legislative Session

Section 77:4-g - [Repealed effective 1/1/2025] Dividend

Excess compensation determined by audit of the department shall not be considered a dividend under this chapter unless such determination is accepted by the Internal Revenue Service.

RSA 77:4-g

Amended by 2023, 79:88, eff. 7/1/2023.

Amended by 2023, 79:87, eff. 7/1/2023.

Repealed by 2021 , 91: 99, eff. 1/1/2025, applicable to taxable periods beginning 1/1/2025.

Added by 2011 , 207: 4, eff. 6/25/2011.

2011, 207 : 4 , eff. June 25, 2011.