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RSA 84-A:8 · Taxpayer Records
84-A:8 Taxpayer Records. –
Copy linkKeep such records as may be necessary to determine the amount of its liability under this chapter.
Copy linkPreserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined.
Copy linkMake such records available for inspection by the commissioner or his authorized agents, upon demand, at reasonable times during regular business hours.
Copy linkWhoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39. Source. 1991, 299:2, eff. June 20, 1991.
Copy linkSource note
Source. 1991, 299:2, eff. June 20, 1991.
Source history
- 1991, 299:2, eff. June 20, 1991
Related materials
Bill relationships
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2026 HB1546
amend · effective 2027-01-01
n. 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; Department of Revenue Admini
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2026 HB1546-FN
amend · effective 2027-01-01
n. 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; Department of Revenue Admini
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2026 HB1629
amend · effective 2027-07-01
y. 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; Department of Revenue Admini
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2026 HB1629-FN
amend · effective 2027-07-01
y. 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; Department of Revenue Admini
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2026 HB417
amend · effective 2025-07-01
tial Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities; Reference Removed. Amend RSA 72:12 to read as fol
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2026 HB417-FN
amend
ed. 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. 5 Tax Expenditure and Potential Liability Reports; Reference