N.H. Admin. Code Rev, ch. Rev 900 - INTEREST AND DIVIDENDS TAX

  1. Part Rev 901 - DEFINITIONS (§ Rev 901.01 to Rev 901.21)
  2. Part Rev 902 - RESIDENCY AND TAXABILITY OF SPECIAL ENTITIES (§ Rev 902.01 to Rev 902.09)
  3. Part Rev 903 - INCLUSIONS AND EXCLUSIONS TO INCOME (§ Rev 903.01 to Rev 903.09)
  4. Part Rev 904 - EXEMPTIONS (§ Rev 904.01 to Rev 904.05)
  5. Part Rev 905 - ESTIMATED TAX, PAYMENTS AND OVERPAYMENTS (§ Rev 905.01 to Rev 905.04)
  6. Part Rev 906 - RETURNS, DECLARATIONS, AND EXTENSIONS (§ Rev 906.01 to Rev 906.06)
  7. Part Rev 907 - ADMINISTRATION (§ Rev 907.01)
  8. Part Rev 908 - PENALTIES (§ Rev 908.01 to Rev 908.03)
  9. Appendix - APPENDIX, version 10

Notes

N.H. Admin. Code Rev, ch. Rev 900

REVISION NOTE:

Document #9843, effective 12-23-10, adopted Rev 901.09 defining "Usual place of business", and readopted with amendments, readopted with amendments and renumbered, or repealed various other rules in Chapter Rev 900. Document #9843 also renumbered, but did not readopt, various existing rules in Chapter Rev 900 due to the repeal of other rules. The following rules, which had been adopted by Document #9658, effective 2-24-10, were repealed by Document #9843:

Rev 901.06 defining "Debt financed by equity."

Rev 901.10 defining "Equity."

Rev 901.20 defining "Total undistributed revenues."

Rev 903.07 Guaranteed Payments for Use of Capital.

Rev 903.10Distribution as Compensation for Services Provided.

Rev 903.11Support for Claim on Non-Taxable Distribution.

The following rules were readopted with amendments and renumbered by Document #9843:

Former Number New Number

Rev 901.08 defining "Dividends" Rev 901.07 defining "Dividend".

Rev 901.21 defining "Transferable." Rev 901.18 defining "Transferable."

The source notes for rules renumbered by Document #9843 indicate the former rule number prior to renumbering by Document #9843. The document numbers and effective dates in the source notes prior to Document #9843 for such rules apply to the rule under that former rule number. The rules which were renumbered, but not readopted, by Document #9843 do not indicate the new effective date of 12-23-10.

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