New Hampshire § 162-N-7 - Section 162-N:7 Application of Economic Revitalization Zone Tax Credit.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 162-N-7 — Section 162-N:7 Application of Economic Revitalization Zone Tax Credit., with citation guidance and answers to common questions.
§ 162-N-7. Section 162-N:7 Application of Economic Revitalization Zone Tax Credit.
The economic revitalization zone tax credit shall be applied against the business profits tax under RSA 77-A, and any unused portion thereof may be applied against the business enterprise tax under RSA 77-E. Any unused portion of the credit allowed under this chapter or any eligible credit in excess of $40,000 allowed under this chapter, may be carried forward and allowed against taxes due under RSA 77-A or RSA 77-E for 5 taxable periods from the taxable period in which the tax was paid. For the purpose of the credit allowed under RSA 77-A:5, X, the economic revitalization zone credit shall be considered taxes paid under RSA 77-E.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 162-N-7
What does New Hampshire Revised Statutes Annotated § 162-N-7 cover?
Section 162-N-7 ("Section 162-N:7 Application of Economic Revitalization Zone Tax Credit.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 162-N-7?
A common citation format is "New Hampshire Revised Statutes Annotated § 162-N-7" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 162-N-7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.