Partnertax.ai
Start free trial →

New Hampshire RSA — Title V (Taxation)

RSA 77-A:2-b

Conditions for Employment of Only Water's Edge Combination. –

Official textgencourt.state.nh.us

I. The commissioner shall determine liability for any business organization subject to the tax imposed under RSA 77-A:2 for the elements of both tax base and apportionment by the water's edge method except as provided in paragraph II.
II. The commissioner shall not be compelled to apply the water's edge method if the taxpayer fails to comply with the rules adopted by the department of revenue administration or the procedural requirements of RSA 77-A.

Last amended: Source. 1986, 153:4, eff. July 1, 1986.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 77-A:1 · Definitions. –
  2. 77-A:2 · Imposition of Tax. –
  3. 77-A:2-a · Repealed by 1982, 42:70, eff. July 1, 1982. –
  4. 77-A:2-b · Conditions for Employment of Only Water's Edge Combination. –
  5. 77-A:2-c · Repealed by 1998, 163:8, eff. July 1, 1998. –
  6. 77-A:3 · Apportionment. –
  7. 77-A:3-a · Expense Deductions. –
  8. 77-A:3-b · Adjustments; Internal Revenue Code Provisions. –
  9. 77-A:3-c · Clarification of Tax Treatment of Paycheck Protection…
  10. 77-A:3-d · Treatment of Water and Sewerage Disposal Utilities. –
  11. 77-A:4 · Additions and Deductions. –
  12. 77-A:4-a · Special Rule for "Safe Harbor" and Other Similar Leases. –
  13. 77-A:4-b · Special Rule for Exchanges of Like-Kind Property Under…
  14. 77-A:4-c · Repealed by 2020, 37:4, V, eff. July 29, 2020. –
  15. 77-A:5 · Credits. –
  16. 77-A:5-a · Repealed by 2014, 28:2, eff. May 23, 2014. –
  17. 77-A:5-b · Election and Reporting for Qualified Investment Companies. –
  18. 77-A:5-c · Election and Reporting for Qualified Regenerative…
  19. 77-A:6 · Returns, Declarations, and Combined Reporting. –
  20. 77-A:7 · Payments Due With Returns and With Estimates. –
  21. 77-A:7-a · Repealed by 1991, 163:43, X, eff. May 27, 1991. –
  22. 77-A:7-b · Repealed by 2021, 91:118, effective November 1, 2021. –
  23. 77-A:8 · Additional Returns. –
  24. 77-A:9 · Extension of Time for Returns. –
  25. 77-A:10 · Corrections. –
  26. 77-A:11 · Taxpayer Records. –
  27. 77-A:12 · Repealed by 1991, 163:43, XI, eff. May 27, 1991. –
  28. 77-A:13 · Repealed by 1991, 163:43, XII, eff. May 27, 1991. –
  29. 77-A:14 · Repealed by 1991, 163:43, XIII, eff. May 27, 1991. –
  30. 77-A:15 · Administration. –
  31. 77-A:16 · Repealed by 1977, 203:2, eff. Aug. 13, 1977. –
  32. 77-A:17 · Repealed by 1991, 163:43, XV, eff. May 27, 1991. –
  33. 77-A:18 · Certifications for Dissolution, Withdrawal and Good Standing.…
  34. 77-A:19 · Repealed by 1991, 163:43, XVI, eff. May 27, 1991. –
  35. 77-A:20 · Repealed by 1981, 568:122, III, eff. July 1, 1984. –
  36. 77-A:20-a · Distribution of Funds. –
  37. 77-A:21 · Severability. –
  38. 77-A:22 · Repealed by 2016, 153:2, eff. Nov. 1, 2016. –
  39. 77-A:23 · Repealed by 2017, 106:2, eff. Nov. 1, 2018. –
  40. 77-A:23-a · Repealed by 2019, 346:433 eff. Dec. 1, 2020. –
Full table of contents →