N.H. Code Admin. R. Rev 2402.07 - Non-applicability of Federal Immunity Provision

Current through Register Vol. 41, No. 52, December 30, 2021

Since the business enterprise tax is not based on the net income or capital stock of the business enterprise, the provisions of 15 USC section 381, P.L. 86-272 shall not apply to a business enterprise.

Notes

N.H. Code Admin. R. Rev 2402.07

#7178, eff 12-23-99, EXPIRED: 12-23-07

New. #9065, eff 1-10-08

Amended by Volume XXXVI Number 06, Filed February 11, 2016, Proposed by #11032, Effective 1/29/2016, Expires 1/29/2026.

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