N.H. Code Admin. R. Rev 301.06 - Combined apportionment factors
Current through Register Vol. 42, No. 14, April 7, 2022
"Combined apportionment factors," as used in RSA 77-A:3, III, means the summation of the separately calculated sales, payroll and property apportionment factors of each business organization within a combined group.
#8709, eff 8-25-06
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