"Combined reporting" means the use of a single tax return or document to report the taxable business profits of a combined group of business organizations subject to the business profits tax.
N.H. Admin. Code § Rev 301.08
#4192, eff 12-23-86; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 301.07 )