There is established within the department the division of audits, under the supervision of an unclassified director of audits who shall be responsible for the following functions, in accordance with applicable laws:
I. Classifying for possible audit all returns, reports, or other documentation submitted by taxpayers or their authorized representatives for all taxes administered by the department.

Terms Used In New Hampshire Revised Statutes 21-J:7

  • following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13

II. Office and field examinations on all returns, reports or other documentation submitted by taxpayers or their authorized representatives for all taxes administered by the department.
III. [Repealed.]