New Hampshire Revised Statutes 78-C:5 – Taxpayer Records
Current as of: 2023 | Check for updates
|
Other versions
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.
I. Keep such records as may be necessary to determine the amount of its tax liability under this chapter.
Terms Used In New Hampshire Revised Statutes 78-C:5
- Commissioner: means the commissioner of revenue administration. See New Hampshire Revised Statutes 78-C:1
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- Refined petroleum products: includes motor oil, kerosene, residual oil, fuel oil, gasoline, petroleum asphalts, road oils and other distillates and petrochemicals produced from crude petroleum by any person in the state. See New Hampshire Revised Statutes 78-C:1
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.