N.H. Code Admin. R. Rev 301.34 - Unity of ownership

Current through Register Vol. 42, No. 14, April 7, 2022

"Unity of ownership", as used in RSA 77-A:1, XIV, means the activities outside the taxing jurisdiction, together with the in-state activities are owned either directly or indirectly by the same economic entity or group of economic entities.


N.H. Code Admin. R. Rev 301.34

#6853, eff 9-23-98; ss by #8709, eff 8-25-06

Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025. Renumbered from Rev 301.35 Volume XXXVII Number 37, Filed September 14, 2017, Proposed by #12361, Effective 8/9/2017, Expires 8/9/2027.

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