The New Hampshire Department of Revenue (DOR) adopted amendments to regulations regarding business enterprise tax. The amended regulations include definitions, computation of the enterprise value tax base, apportionment of the tax base, allowable credits, filing requirements, and administrative procedures. The regulations also update filing procedures and establish requirements for certifications of dissolution, withdrawal, and good standing. The regulations took effect May 2. [N.H. Dep’t of Revenue Admin., Rev 2400, 06/16/26 N.H. Reg.]
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