§ 77-4-g

[RSA 77:4-g repealed by 2021, 91:99, II, effective January 1, 2025.] 77:4-g Dividend. – Excess compensation determined by audit of the department shall not be considered a dividend under this chapter unless such determination is accepted by the Internal Revenue Service. Source. 2011, 207:4, eff. June 25, 2011.