New Hampshire Revised Statutes 83-F:6 – Records
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I. Every person or utility liable for tax under N.H. Rev. Stat. § 83-F:4 shall:
(a) Keep such records as may be necessary to determine the amount of such person’s liability under this chapter.
(b) Preserve such records for the period of at least 3 years or until any litigation or prosecution under this chapter is finally determined.
(c) Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times during regular business hours.
II. Whoever violates any of the provisions of this section shall be subject to the penalties imposed under N.H. Rev. Stat. § 21-J:39.
(a) Keep such records as may be necessary to determine the amount of such person’s liability under this chapter.
Terms Used In New Hampshire Revised Statutes 83-F:6
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
(b) Preserve such records for the period of at least 3 years or until any litigation or prosecution under this chapter is finally determined.
(c) Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times during regular business hours.
II. Whoever violates any of the provisions of this section shall be subject to the penalties imposed under N.H. Rev. Stat. § 21-J:39.