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RSA 83-F:6 · Records

Title: V: TAXATION
Chapter: 83-F · UTILITY PROPERTY TAX
Status: current
Official source linked: Yes

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83-F:6 Records. –

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Every person or utility liable for tax under RSA 83-F:4 shall:

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(a)

Keep such records as may be necessary to determine the amount of such person's liability under this chapter.

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(b)

Preserve such records for the period of at least 3 years or until any litigation or prosecution under this chapter is finally determined.

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(c)

Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times during regular business hours.

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II.

Whoever violates any of the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39. Source. 1999, 17:35; 303:6, eff. July 16, 1999.

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Source note

Source. 1999, 17:35; 303:6, eff. July 16, 1999.

Source history

1999, 17:35; 303:6, eff. July 16, 1999

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