2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 83-E - ELECTRICITY CONSUMPTION TAX
Section 83-E:7 - Instruments, Books, Records, Papers, and Other Documents.

    83-E:7 Instruments, Books, Records, Papers, and Other Documents. –
    I. Every provider liable for collection of tax under this chapter shall provide and keep the necessary instruments and records to show the amount expressed in kilowatt hours of electrical energy distributed, redistributed, or transmitted by such provider for consumption in this state. Every consumer making direct tax payments to the department shall provide and keep the necessary instruments and records to show the amount expressed in kilowatt hours of electrical energy consumed by such consumer.
    II. Every provider maintaining a place of business in this state or required to file or actually filing in this state under this chapter and every consumer 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 this chapter to be reported to the department by the filing of timely returns with the department.
    III. All instruments, books, records, and other papers and documents required to be kept by this chapter shall, at all times during business hours of the day, be subject to inspection by the department.

Source. 1997, 347:4.