Live Free or Die Legal
This website is not an official source of law. This website does not provide legal advice. For official legal materials, verify against the relevant court, legislature, agency, or other official source. Legal information may be incomplete, outdated, or incorrectly processed. Consult a qualified attorney for advice about a specific legal matter.

This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 77-E:10 · Taxpayer Records

Title
TAXATION
Chapter
77-E · BUSINESS ENTERPRISE TAX
Status
current
Official source linked
Yes

Official source

77-E:10 Taxpayer Records. –
Every business enterprise shall:
I. Keep such records as may be necessary to determine the amount of its liability under this chapter.
II. Preserve such records for the period of 5 years or until any litigation or prosecution under this chapter is finally determined.
III. Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times during regular business hours. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.
Source. 1993, 350:19, eff. July 1, 1993.

Source note

Source. 1993, 350:19, eff. July 1, 1993.

Source history

  • 1993, 350:19, eff. July 1, 1993

Related materials

Bills affecting or mentioning this RSA