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RSA 82-A:11 · Books, Records, Papers and Other Documents

Title: V: TAXATION
Chapter: 82-A · COMMUNICATIONS SERVICES TAX
Status: current
Official source linked: Yes

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82-A:11 Books, Records, Papers and Other Documents. –

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Every retailer maintaining a place of business in this state or required to file or actually filing in this state under this chapter and every taxpayer making direct tax payments to the department under this chapter shall keep books, records, papers and other documents which are adequate to reflect the information required by RSA 82-A:7 and 8 to be reported to the department by filing timely returns with the department. All books and records and other papers and documents required to be kept by this chapter shall be kept in the English language and shall, at all times during business hours of the day, be subject to inspection by the department or its duly authorized agents and employees.

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II.

The retailer may, upon written authorization of the commissioner, destroy any returns or records, papers or memoranda pertaining to such returns upon the expiration of any period covered by such returns with respect to which the department is authorized to establish liability. Source. 1990, 9:8, eff. April 1, 1990.

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Source note

Source. 1990, 9:8, eff. April 1, 1990.

Source history

1990, 9:8, eff. April 1, 1990

Related materials

Bill relationships

2026 HB1425 amend
ssing system. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Water Management and Protection; Wetland Permitting Procedures. Amend RSA 482-A:11, III to read as follows: III.(a) Upon written notification to the department by a municipal conservation commission[,] or a local river management advisory committee[, or the New Hampshire Rivers Council] that it int
2026 HB1425-FN amend
ssing system. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Water Management and Protection; Wetland Permitting Procedures. Amend RSA 482-A:11, III to read as follows: III.(a) Upon written notification to the department by a municipal conservation commission[,] or a local river management advisory committee[, or the New Hampshire Rivers Council] that it int
2026 HB1546 amend · effective 2027-01-01
f Revenue Administration. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under [RSA 77-A,] RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 9 The State and Its Government; Depar
2026 HB1546-FN amend · effective 2027-01-01
f Revenue Administration. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under [RSA 77-A,] RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 9 The State and Its Government; Depar
2026 HB1629 amend · effective 2027-07-01
l Understatement Penalty. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, [RSA 77-E,] RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 6 The State and Its Government; Depar
2026 HB1629-FN amend · effective 2027-07-01
l Understatement Penalty. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, [RSA 77-E,] RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 6 The State and Its Government; Depar
2026 HB417 reference · effective 2025-07-01
ws: (3) Disclosure to the department of revenue administration of records, files, and information required [by the department of revenue administration to administer the communications services tax pursuant to RSA 82-A and] to assist the bureau in its administration of RSA 106-H:9. 10 Occupations and Professions; State of Emergency Waivers for Out-of-State Businesses and Employees; Definitions; Definition Changed. RSA 319-D:
2026 HB417-FN repeal
n communications services to the extent such services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state. 3 Repeal. RSA 82-A, relative to the communications services tax, is repealed. 4 Department of Revenue Administration; Statute of Limitations and Penalties; Substantial Understatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I t
2025 HB2 amend
gisters the structures with the department, he or she shall also submit a nonrefundable fee of [$200] $300. 141:11 Water Management and Protection; Fill and Dredge In Wetlands; Administrative Provisions. Amend RSA 482-A:11, III(a) to read as follows: III.(a) Upon written notification to the department by a municipal conservation commission, a local river management advisory committee, or the New Hampshire Rivers Council that it
2024 HB133 repeal
nd information required by the department of revenue administration [to administer the communications services tax pursuant to RSA 82-A and] to assist the bureau in its administration of RSA 106-H:9. 2 Repeal. RSA 82-A, relative to communications services tax, is repealed. 3 Effective Date. This act shall take effect July 1, 2023. LBA 23-0134 10/14/22 HB 133-FN- FISCAL NOTE AS INTRODUCED AN ACT relative to repealing the comm