The unused portion of any research and development credit awarded by the commissioner under RSA 77-A:5, XIII shall be available to apply to the business enterprise tax.
Credit for Research and Development
RSA 77-E:3-b
RSA 77-E:3-b
RSA 77-E:3-b
RSA 77-E:3-b
The unused portion of any research and development credit awarded by the commissioner under RSA 77-A:5, XIII shall be available to apply to the business enterprise tax.
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