New Hampshire § 78-C:5 Taxpayer Records

New Hampshire Statutes

§ 78-C:5 — Taxpayer Records

New Hampshire § 78-C:5

Title VTAXATION

Ch. 78-CREFINED PETROLEUM PRODUCTS TAX

This text of New Hampshire § 78-C:5 (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-C:5 (2026).

Text

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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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.