Section 77-A:5-a Tax Expenditure Report.
On or before February 1 of every calendar year the commissioner shall certify to the general court and the governor an analysis of each of the past year's credits allowed under RSA 77-A, RSA 77-E, RSA 83-C, RSA 83-D, and RSA 400-A against the business profits tax imposed by this chapter and the apportionment factors under RSA 77-A:3, II(a).
Source. 1991, 354:14. 1993, 350:17, eff. July 1, 1993.