Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 301 - DEFINITIONS
Section Rev 301.25 - Principal New Hampshire Business Organization

N.H. Admin. Code § Rev 301.25

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Current through Register No. 50, December 12, 2024
Section Rev 301.25 - Principal New Hampshire Business Organization

"Principal New Hampshire business organization" means an entity designated as the responsible party for filing all returns, declarations, extensions, or other documents required under the business profits tax on behalf of a combined group.

N.H. Admin. Code § Rev 301.25

#4192, eff 12-23-86; amd by #4438, eff 6-22-88; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 301.26 )

Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.
Renumbered from Rev 301.26 Volume XXXVII Number 37, Filed September 14, 2017, Proposed by #12361, Effective 8/9/2017, (from Rev 301.26) renumbered by #13177 (formerly Rev 301.25). Expires 8/9/2027.