The economic revitalization zone tax credit shall be applied against the business profits tax under RSA 77-A, and any unused portion thereof may be applied against the business enterprise tax under RSA 77-E. Any unused portion of the credit allowed under this chapter or any eligible credit in excess of $40,000 allowed under this chapter, may be carried forward and allowed against taxes due under N.H. Rev. Stat. Chapter 77-A or N.H. Rev. Stat. Chapter 77-E for 5 taxable periods from the taxable period in which the tax was paid. For the purpose of the credit allowed under N.H. Rev. Stat. § 77-A:5, X, the economic revitalization zone credit shall be considered taxes paid under RSA 77-E.