St. Johnsbury Trucking Co. v. State
Supreme Court of New Hampshire
1Opinion of the CourtGoode, J.
(By special assignment pursuant to RSA 490:3). This is an appeal from a decision of the board of taxation assessing additional business profits taxes, RSA ch. 77-A, against St. Johnsbury Trucking Co., Inc. [hereinafter St. Johnsbury]. Upon hearing, the board of taxation affirmed the determination of the commissioner of the New Hampshire Department of Revenue Administration that a modified apportionment formula should be used pursuant to RSA 77-A:3 III (Supp. 1975). For the reasons hereinafter indicated, we vacate the order of the board of taxation and remand for further findings of fact.
St.…
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