New Hampshire § 77-E:10 Taxpayer Records

New Hampshire Statutes

§ 77-E:10 — Taxpayer Records

New Hampshire § 77-E:10

Title VTAXATION

Ch. 77-EBUSINESS ENTERPRISE TAX

This text of New Hampshire § 77-E:10 (Taxpayer Records) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 77-E:10 (2026).

Text

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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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.