New Hampshire Statutes
§ 77-E:10 — Taxpayer Records
Every business enterprise shall:
I.Keep such records as may be necessary to determine the amount of its liability under this chapter.
II.Preserve such records for the period of 5 years or until any litigation or prosecution under this chapter is finally determined.
III.Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times during regular business hours. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.
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Legislative History
1993, 350:19, eff. July 1, 1993.
Nearby Sections
15
§ 77-E:1
Definitions§ 77-E:10
Taxpayer Records§ 77-E:11
Administration§ 77-E:13-a
Employee Leasing Companies§ 77-E:14
Distribution of Funds§ 77-E:2
Imposition of Tax§ 77-E:3
Special Adjustments§ 77-E:3-b
Credit for Research and Development§ 77-E:3-c
Coos County Job Creation Tax Credit§ 77-E:3-d
Education Tax Credit§ 77-E:3-f
Granite Patron of the Arts Credit