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
#7178, eff 12-23-99, EXPIRED: 12-23-07
New. #9065, eff 1-10-08
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Rev 2402.07 Non-applicability of Federal Immunity Provision. Since the business enterprise tax is not based on the net income or capital stock of thebusiness enterprise, the provisions of 15 USC section 381, P.L. 86-272 shall not apply to a business enterprise.
Source. #7178, eff 12-23-99, EXPIRED: 12-23-07
New. #9065, eff 1-10-08; ss by #11032, eff 1-29-16