Live Free or Die Legal
This website is not an official source of law. This website does not provide legal advice. For official legal materials, verify against the relevant court, legislature, agency, or other official source. Legal information may be incomplete, outdated, or incorrectly processed. Consult a qualified attorney for advice about a specific legal matter.

This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 77-E:12 · Certifications for Dissolution, Withdrawal, and Good Standing

Title
V: TAXATION
Chapter
77-E · BUSINESS ENTERPRISE TAX
Status
current
Official source linked
Yes
Official source Copy section link

77-E:12 Certifications for Dissolution, Withdrawal, and Good Standing. –

Copy link
I.

(a) No corporation organized under any law of this state may transfer property to its shareholders pursuant to RSA 293-A:14.05(a) until all taxes and interest imposed upon the corporation under this chapter have been fully paid and a certificate of dissolution shall have been obtained from the commissioner of revenue administration that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid.

Copy link
(b)

A corporation wishing to transfer property to its shareholder pursuant to RSA 293-A:14.05(a) shall submit a written request containing the complete corporate name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the corporation's records, the commissioner determines that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement in accordance with subparagraph (a).

Copy link
II.

A business enterprise wishing to obtain a statement for withdrawal, in accordance with RSA 293-A:15.20(b)(6) shall submit a written request containing the complete corporate name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the business enterprise's records, the commissioner determines that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement for withdrawal as required under RSA 293-A:15.20(b)(6).

Copy link
III.

A business enterprise wishing to obtain a statement that it is in good standing with the department of revenue administration shall submit a written request containing the complete corporate name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the business enterprise's records, the commissioner determines that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement of good standing. Source. 1993, 350:19, eff. July 1, 1993.

Copy link

Source note

Source. 1993, 350:19, eff. July 1, 1993.

Source history

  • 1993, 350:19, eff. July 1, 1993

Related materials

Bill relationships

  • 2026 HB1420 amend · effective 2030-01-01

    ed as an overpayment of tax to be credited or refunded, but with no interest to be paid thereon. 3 New Section; Business Enterprise Tax; Local Advertisement Tax Credit. Amend RSA 77-E by inserting after section 14 the following new section: 77-E:15 Local Advertisement Tax Credit. The local advertisement tax credit, as computed in RSA 77-H, shall be allowed against the tax due under this chapter.

  • 2026 HB1420-FN amend · effective 2030-01-01

    ed as an overpayment of tax to be credited or refunded, but with no interest to be paid thereon. 3 New Section; Business Enterprise Tax; Local Advertisement Tax Credit. Amend RSA 77-E by inserting after section 14 the following new section: 77-E:15 Local Advertisement Tax Credit. The local advertisement tax credit, as computed in RSA 77-H, shall be allowed against the tax due under this chapter.

  • 2026 HB1433 reference · effective 2026-07-01

    credit equal to 50 percent of its total claimed expenditures in (a) and (b) against its business profits taxes due under RSA 77-A, against its business enterprise taxes due under RSA 77-E, or apportioned against each, provided the total credits granted shall not exceed 50 percent of the businesses' total claimed expenditures under paragraph I(a) and I(b). The credit applied to the business enterprise t

  • 2026 HB1433-FN reference · effective 2026-07-01

    credit equal to 50 percent of its total claimed expenditures in (a) and (b) against its business profits taxes due under RSA 77-A, against its business enterprise taxes due under RSA 77-E, or apportioned against each, provided the total credits granted shall not exceed 50 percent of the businesses' total claimed expenditures under paragraph I(a) and I(b). The credit applied to the business enterprise t

  • 2026 HB1546 amend · effective 2027-01-01

    rs according to their interests, the corporation shall first obtain a certificate of dissolution from the department of revenue administration in accordance with [RSA 77-A:18 and] RSA 77-E:12. 24 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Reinstatement Following Administrative Dissolution. Amend RSA 293-A:14.22, (a)(4) to read as follows: (4) contain a certificate from th

  • 2026 HB1546 amend · effective 2027-01-01

    urt convened: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; E

  • 2026 HB1546-FN amend · effective 2027-01-01

    urt convened: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; E

  • 2026 HB1546-FN amend · effective 2027-01-01

    rs according to their interests, the corporation shall first obtain a certificate of dissolution from the department of revenue administration in accordance with [RSA 77-A:18 and] RSA 77-E:12. 24 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Reinstatement Following Administrative Dissolution. Amend RSA 293-A:14.22, (a)(4) to read as follows: (4) contain a certificate from th

  • 2026 HB1629 amend · effective 2027-07-01

    ers according to their interests, the corporation shall first obtain a certificate of dissolution from the department of revenue administration in accordance with RSA 77-A:18 [and RSA 77-E:12]. 19 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Reinstatement Following Administrative Dissolution. Amend RSA 293-A.14.22, (a)(4) to read as follows: (4) contain a certificate from

  • 2026 HB1629 amend · effective 2027-07-01

    ourt convened: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer

  • 2026 HB1629-FN amend · effective 2027-07-01

    ers according to their interests, the corporation shall first obtain a certificate of dissolution from the department of revenue administration in accordance with RSA 77-A:18 [and RSA 77-E:12]. 19 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Reinstatement Following Administrative Dissolution. Amend RSA 293-A.14.22, (a)(4) to read as follows: (4) contain a certificate from

  • 2026 HB1629-FN amend · effective 2027-07-01

    ourt convened: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer