Section 77-E:2 Imposition of Tax.
A tax is imposed at the rate of 3/4 of one percent upon the taxable enterprise value tax base of every business enterprise.
Source. 1993, 350:19. 1999, 17:21; 303:1. 2001, 158:21, eff. July 1, 2001.
A tax is imposed at the rate of 3/4 of one percent upon the taxable enterprise value tax base of every business enterprise.
Source. 1993, 350:19. 1999, 17:21; 303:1. 2001, 158:21, eff. July 1, 2001.