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SB404-FN: relative to economic revitalization zone tax credits.
alization zone tax credit shall be applied against the business profits tax under RSA 77-A, and any unused portion thereof may be applied against the business enterprise tax under RSA 77-E. Any unused portion of the credit allowed under this chapter or any eligible credit in excess of [$40,000] $50,000 allowed under this chapter, may be carried forward and allowed against taxes due under RSA 77-A or RSA 7
Related law links
RSA references in this bill
- 162-N · amend
- 162-N:2 · reference
- 162-N:2-A · amend
- 162-N:5 · amend
- 162-N:6 · reference
- 162-N:7 · reference
- 477:22-B · reference
- 541-A · related
- 77-A · reference
- 77-A:5 · reference
- 77-E · reference
RSAs mentioned by this document
- RSA 7 · ATTORNEYS GENERAL, DIRECTOR OF CHARITABLE TRUSTS, AND COUNTY ATTORNEYS
- RSA 77-A · BUSINESS PROFITS TAX
- RSA 77-E · BUSINESS ENTERPRISE TAX
- RSA 162-N · ECONOMIC REVITALIZATION ZONE TAX CREDITS
- RSA 477 · CONVEYANCES OF REALTY AND INTERESTS THEREIN
- RSA 541-A · ADMINISTRATIVE PROCEDURE ACT
- RSA 162-N:2 · [RSA 162-N:2 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:2 Designation of Economic Revitalization Zone
- RSA 162-N:5 · [RSA 162-N:5 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:5 Limit on Total Economic Revitalization Zone Credits
- RSA 162-N:6 · [RSA 162-N:6 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:6 Determination of Economic Revitalization Zone Tax Credits Eligible Amount
- RSA 162-N:7 · [RSA 162-N:7 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:7 Application of Economic Revitalization Zone Tax Credit
- RSA 77-A:5 · Credits