§ 82-A:11 — Books, Records, Papers and Other Documents

I. Every retailer maintaining a place of business in this state or required to file or actually filing in this state under this chapter and every taxpayer making direct tax payments to the department under this chapter shall keep books, records, papers and other documents which are adequate to reflect the information required by RSA 82-A:7 and 8 to be reported to the department by filing timely returns with the department. All books and records and other papers and documents required to be kept by this chapter shall be kept in the English language and shall, at all times during business hours of the day, be subject to inspection by the department or its duly authorized agents and employees.
II. The retailer may, upon written authorization of the commissioner, destroy any returns or records, papers or memoranda pertaining to such returns upon the expiration of any period covered by such returns with respect to which the department is authorized to establish liability.

Legislative History

1990, 9:8, eff. April 1, 1990.