There is a newer version of the New Hampshire Revised Statutes
2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 78-C - REFINED PETROLEUM PRODUCTS TAX
Section 78-C:5 - Taxpayer Records.
NH Rev Stat § 78-C:5 (2015) What's This?
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.
Source. 1974, 39:4. 1991, 163:32, eff. May 27, 1991.
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