2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 77 — TAXATION OF INCOMES
Section 77:45 Inspection.
Returns shall not be open to the inspection of any person except the commissioner and his or her deputies, assistants, and clerks when acting under his or her authority; provided that a properly authorized representative of the federal Internal Revenue Bureau may inspect such returns if reciprocal inspection of New Hampshire returns in that bureau is permitted to the commissioner or the commissioner's representatives.
Source. 2009, 144:249, eff. July 1, 2009.
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