Section 77-A:2 Imposition of Tax.
A tax is imposed at the rate of 8.5 percent upon the taxable business profits of every business organization.
Source. 1979, 5:1. 1971, 515:14. 1977, 593:1. 1993, 350:8; 350:9. 1999, 17:19. 2001, 158:19, eff. July 1, 2001.