CHAPTER 77-E — BUSINESS ENTERPRISE TAX
- Section 77-E:1 Definitions.
- Section 77-E:2 Imposition of Tax.
- Section 77-E:3 Special Adjustments.
- Section 77-E:3-a Credit.
- Section 77-E:3-b Credit for Research and Development.
- Section 77-E:3-c Coos County Job Creation Tax Credit.
- Section 77-E:4 Apportionment.
- Section 77-E:5 Returns.
- Section 77-E:5-a Election of Qualified Investment Company Status.
- Section 77-E:6 Payments Due With Returns.
- Section 77-E:7 Additional Returns.
- Section 77-E:8 Extension of Time for Returns.
- Section 77-E:9 Corrections.
- Section 77-E:10 Taxpayer Records.
- Section 77-E:11 Administration.
- Section 77-E:12 Certifications for Dissolution, Withdrawal, and Good Standing.
- Section 77-E:13 Application of Credit for Business Enterprise Tax Against Business Profits Tax.
- Section 77-E:14 Distribution of Funds.