TITLE V
TAXATION
CHAPTER 77-E
BUSINESS ENTERPRISE TAX
Section 77-E:3-f
77-E:3-f Granite Patron of the Arts Credit. –
The unused portion of any granite patron of the arts tax credit awarded by the commissioner under RSA 77-A:5, XVII, shall be available to apply to the business enterprise tax.
Source.
2025, 141:188, eff. July 1, 2025.