New Hampshire · Through 2025 regular legislative session, or December 2025

RSA 77-E:5-a: Election of Qualified Investment Company Status.

Where this section sits in the code

Title V: TAXATION
Chapter 77-E: BUSINESS ENTERPRISE TAX

Business organizations that have elected qualified investment company status pursuant to RSA 77-A:5-b shall be qualified investment companies for the purposes of this chapter for the tax period or periods corresponding to the election.

Collected 2026-09-05T12:41:01Z. Source file · JSON

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