N.H. Admin. Code § Rev 901.06

Current through Register No. 45, November 7, 2024
Section Rev 901.06 - Corporation

"Corporation" means an artificial person or legal entity created under the laws of incorporation of any state or foreign country without recognizing the distinctions between types of corporations such as those drawn in the Internal Revenue Code of 1986 between S corporations and other corporations.

N.H. Admin. Code § Rev 901.06

#10211, eff 10-24-12

Renumbered by Rev 901.05 Volume XXXV Number 14, Filed April 9, 2015, Proposed by #10795, Effective 3/11/2015, Expires 3/11/2025.