The business enterprise tax credit against the business profits tax shall only be taken by a business organization having the same federal employer identification number or social security number as the business enterprise liable for the business enterprise tax, except as referenced in Rev 2405.03.
N.H. Admin. Code § Rev 2406.01
INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07
New. #9065, eff 1-10-08