New Hampshire RSA — Title V (Taxation)

RSA 77-E:3-b — Credit for Research and Development. –

The unused portion of any research and development credit awarded by the commissioner under RSA 77-A:5, XIII shall be available to apply to the business enterprise tax.

Last amended: Source. 2007, 271:2, eff. July 1, 2007; 271:6, II, eff. July 1, 2015.

Source: official text