Section Rev 2606.01 - Records and Information(a) Every taxpayer shall maintain: (1) Accounting, financial, and general information necessary to establish the amount of electricity consumption in KWH; and(2) Any information required to be shown on any return, schedule, or attachment required, pursuant to RSA 83-E, or any rules of the department.(b) Records and information shall be retained pursuant to Rev 2906.12.(c) A taxpayer shall, upon request by the department during an audit pursuant to RSA 21-J:7, during a regular business day, provide the commissioner, or the commissioner's representative with the following: (1) All information or records required in (a) above;(2) Access to company personnel; and(3) An accurate listing of the kilowatt-hours purchased from the distribution company or purchased or otherwise produced or obtained by the consumer for which a tax is due.(d) A distribution company may annually supply the department with the identification of consumers located within its service territory, as defined in RSA 369-B:2, XVII, who consume electricity from sources other than the distribution company.N.H. Admin. Code § Rev 2606.01
#7479, eff 4-24-01; ss by #9443, eff 4-1-09
Amended by Volume XXXVII Number 15, Filed April 13, 2017, Proposed by #12138, Effective 3/22/2017, Expires 3/22/2027.