The unused portion of any research and development credit awarded by the commissioner under RSA 77-A:5II, XI shall be available to apply to the business enterprise tax.
RSA 77-E:3-b
2007, 271 : 2 , eff. July 1, 2007; 271:6, II, eff. July 1, 2015.
The unused portion of any research and development credit awarded by the commissioner under RSA 77-A:5II, XI shall be available to apply to the business enterprise tax.
RSA 77-E:3-b
2007, 271 : 2 , eff. July 1, 2007; 271:6, II, eff. July 1, 2015.