New Hampshire Statutes
§ 78-B:11 — Taxpayer Records
New Hampshire § 78-B:11
This text of New Hampshire § 78-B:11 (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. § 78-B:11 (2026).
Text
Every buyer and seller of real estate shall:
I.Keep such records as may be necessary to determine the amount of his liability under this chapter.
II.Preserve such records for the period of 3 years or until any litigation or prosecution under this chapter is finally determined.
III.Make such records available for inspection by the commissioner or his authorized agents, upon demand, at reasonable times during regular business hours.
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Legislative History
1989, 197:8. 1991, 163:30, eff. May 27, 1991.
Nearby Sections
15
§ 78-B:1
Transfer Tax§ 78-B:1-a
Definitions§ 78-B:11
Taxpayer Records§ 78-B:13
Distribution of Funds§ 78-B:2
Exceptions§ 78-B:3
Evidence of Payment§ 78-B:4
Payment of Tax§ 78-B:5
Indicia of Tax Paid§ 78-B:6
Recording§ 78-B:7
False Statements§ 78-B:7-a
Interest§ 78-B:8
AdministrationCite This Page — Counsel Stack
Bluebook (online)
New Hampshire § 78-B:11, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/78-B/78-B%3A11.