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RSA 77-E:9 · Corrections

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

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77-E:9 Corrections. – Each business enterprise shall report to the commissioner of revenue administration any change in the amount of its compensation, interest or dividends as finally determined by the United States Internal Revenue Service with respect to any previous year for which the business enterprise has made a return under this chapter. Such a report shall be made not later than 6 months after the business enterprise has received notice that such change has finally been determined. Notwithstanding any other provision of law, a business enterprise reporting a correction pursuant to this section shall be given notice by the department of any adjustment to the tax due with respect to such correction within 6 months after the filing of the report. Source. 1993, 350:19, eff. July 1, 1993.

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Source note

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

Source history

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

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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
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 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
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 HB417 amend · effective 2025-07-01
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2026 HB417-FN amend
es; Substantial Understatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, [RSA 82-A,] RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 5 Tax
2026 HB635 reference
ed business activity as defined by section 513 of the United States Internal Revenue Code. Each business enterprise under this definition shall be subject to the tax imposed under RSA 77-E as a separate entity except that trusts and foundations treated as grantor trusts under section 671 of the United States Internal Revenue Code shall be included in the return of their owners, and such owners shall be su
2026 HB635-FN reference
ed business activity as defined by section 513 of the United States Internal Revenue Code. Each business enterprise under this definition shall be subject to the tax imposed under RSA 77-E as a separate entity except that trusts and foundations treated as grantor trusts under section 671 of the United States Internal Revenue Code shall be included in the return of their owners, and such owners shall be su