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HB1420-FN: creating a temporary local newspaper advertisement tax credit.
tion; Business Profits Tax; Credits. Amend RSA 77-A:5 by inserting after paragraph XVII the following new paragraphs: XVIII. The local advertisement tax credit as computed in RSA 77-H. If the amount of the credit allowed under this section for the taxable year exceeds the taxpayer's tax for such year, the excess shall be treated as an overpayment of tax to be credited or refunded, but with no intere
Related law links
RSA references in this bill
- 77-A:5 · amend
- 77-E · amend
- 77-E:15 · repeal
- 77-H · amend