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RSA 77-A · BUSINESS PROFITS TAX
- RSA 77-A:1 · Definitions
- RSA 77-A:10 · Corrections
- RSA 77-A:11 · Taxpayer Records
- RSA 77-A:12 · Repealed by 1991, 163:43, XI, eff. May 27, 1991
- RSA 77-A:13 · Repealed by 1991, 163:43, XII, eff. May 27, 1991
- RSA 77-A:14 · Repealed by 1991, 163:43, XIII, eff. May 27, 1991
- RSA 77-A:15 · Administration
- RSA 77-A:16 · Repealed by 1977, 203:2, eff. Aug. 13, 1977
- RSA 77-A:17 · Repealed by 1991, 163:43, XV, eff. May 27, 1991
- RSA 77-A:18 · Certifications for Dissolution, Withdrawal and Good Standing
- RSA 77-A:19 · Repealed by 1991, 163:43, XVI, eff. May 27, 1991
- RSA 77-A:2 · Imposition of Tax
- RSA 77-A:20 · Repealed by 1981, 568:122, III, eff. July 1, 1984
- RSA 77-A:20-a · Distribution of Funds
- RSA 77-A:21 · Severability
- RSA 77-A:22 · Repealed by 2016, 153:2, eff. Nov. 1, 2016
- RSA 77-A:23 · Repealed by 2017, 106:2, eff. Nov. 1, 2018
- RSA 77-A:23-a · Repealed by 2019, 346:433 eff. Dec. 1, 2020
- RSA 77-A:23-b · Repealed by 2022, 12:3, eff. Nov. 1, 2023
- RSA 77-A:2-a · Repealed by 1982, 42:70, eff. July 1, 1982
- RSA 77-A:2-b · Conditions for Employment of Only Water's Edge Combination
- RSA 77-A:2-c · Repealed by 1998, 163:8, eff. July 1, 1998
- RSA 77-A:3 · Apportionment
- RSA 77-A:3-a · Expense Deductions
- RSA 77-A:3-b · Adjustments; Internal Revenue Code Provisions
- RSA 77-A:3-c · Clarification of Tax Treatment of Paycheck Protection Program (PPP) Loans
- RSA 77-A:3-d · Treatment of Water and Sewerage Disposal Utilities
- RSA 77-A:4 · Additions and Deductions
- RSA 77-A:4-a · Special Rule for "Safe Harbor" and Other Similar Leases
- RSA 77-A:4-b · Special Rule for Exchanges of Like-Kind Property Under Internal Revenue Code Section 1031
- RSA 77-A:4-c · Repealed by 2020, 37:4, V, eff. July 29, 2020
- RSA 77-A:5 · Credits
- RSA 77-A:5-a · Repealed by 2014, 28:2, eff. May 23, 2014
- RSA 77-A:5-b · Election and Reporting for Qualified Investment Companies
- RSA 77-A:5-c · Election and Reporting for Qualified Regenerative Manufacturing Companies
- RSA 77-A:6 · Returns, Declarations, and Combined Reporting
- RSA 77-A:7 · Payments Due With Returns and With Estimates
- RSA 77-A:7-a · Repealed by 1991, 163:43, X, eff. May 27, 1991
- RSA 77-A:7-b · Repealed by 2021, 91:118, effective November 1, 2021
- RSA 77-A:8 · Additional Returns
- RSA 77-A:9 · Extension of Time for Returns