The tax imposed under N.H. Rev. Stat. Chapter 77-E shall be allowed as a credit against the taxes due under this chapter and shall be deemed to be taxes paid pursuant to this chapter for the purposes of N.H. Rev. Stat. § 77-A:5, III. Any insurer subject to taxation under this chapter shall first apply such credits as provided in this section, and then pursuant to N.H. Rev. Stat. § 77-A:5, X. The taxes paid pursuant to N.H. Rev. Stat. Chapter 77-E by an individual member of a unitary business within the meaning of N.H. Rev. Stat. § 77-A:1, XIV shall be allowed as a credit against any other individual member’s liability under this chapter, provided that such other member is also subject to the tax imposed by this chapter. To the extent the credit for taxes paid pursuant to N.H. Rev. Stat. Chapter 77-E exceeds the taxes imposed under this chapter, such excess shall be deemed to be taxes imposed under N.H. Rev. Stat. Chapter 77-E and shall be allowed as a credit against the taxes due under N.H. Rev. Stat. Chapter 77-A as provided by N.H. Rev. Stat. § 77-A:5, X.