N.H. Rev. Stat. § 78-C:5

Current through the 2024 Legislative

Section 78-C:5 - Taxpayer Records

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.

RSA 78-C:5

1974, 39:4. 1991, 163:32, eff. May 27, 1991.