New Hampshire Statutes
§ 78-C:5 — Taxpayer Records
Every producer of refined petroleum products shall:
I.Keep such records as may be necessary to determine the amount of its tax liability under this chapter.
II.Preserve such records for the period of 3 years or until any litigation or prosecution hereunder 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
1974, 39:4. 1991, 163:32, eff. May 27, 1991.
Nearby Sections
12
§ 78-C:1
Definitions§ 78-C:12
Form of Notice§ 78-C:2
Refined Petroleum Products Tax§ 78-C:3
Returns and Declarations§ 78-C:4
Payment of Tax§ 78-C:5
Taxpayer Records§ 78-C:9
Administration