{"data":{"id":"us-nh/rsa-77-e-5-a","jurisdiction":"us-nh","citation":"RSA 77-E:5-a","heading":"Election of Qualified Investment Company Status.","body":"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.","path":["Title V: TAXATION","Chapter 77-E: BUSINESS ENTERPRISE TAX"],"source_url":"https://gc.nh.gov/rsa/html/V/77-E/77-E-5-a.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:41:01Z","sha256":"9a6b591732890b76d8ec34718a64a2f074f688583f1499126fad224d6cf6a0c3","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-77-e-5","next":"us-nh/rsa-77-e-6"},"notice":"GroundRules: Original legal text. Not legal advice."}