TITLE XXVII CORPORATIONS, ASSOCIATIONS, AND PROPRIETORS OF COMMON LANDS
CHAPTER 301-A CONSUMERS' COOPERATIVE ASSOCIATIONS
Section 301-A:27
301-A:27 Application of Franchise, License, and Corporation Taxes. –
For taxation purposes, each association formed under this chapter shall pay to the secretary of state an annual fee of $25 in lieu of all franchise, license, or corporation taxes, or taxes upon reserves held by the association for its members.
Source. 1983, 462:1. 2006, 316:5, eff. July 1, 2006.