RSA 77-E:4 Apportionment.

I. A business entity, the business activities of which are taxable both within and without this state and which is subject to a business privilege tax, a net income tax, a franchise tax measured by net income, a capital stock tax, or a tax of the type imposed by this chapter or is subject to the jurisdiction of another state to impose a business privilege tax, a net income tax, a franchise tax measured by net income, a capital stock tax, or a tax of the type imposed by this chapter shall apportion its enterprise value tax base so as to allocate to this state a fair and equitable proportion of such base. Except as provided in this section, such apportionment shall be made in the following manner:
(a) The portion of the base from compensation shall:
(1) Include the amount