2014 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 78 - TOBACCO TAX
Section 78:18-1 - Required Taxpayer Records.

[RSA 78:18 effective September 9, 2014; see also RSA 78:18 set out above.]     78:18 Required Taxpayer Records. –
    I. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form for records of all tobacco products manufactured, produced, purchased, and sold. Each manufacturer, wholesaler, sub-jobber, vending machine operator, and retailer shall keep complete and accurate records of all such tobacco products. Such records shall be safely preserved for 3 years in such manner as to insure permanency and accessibility for inspection by the commissioner and the commissioner's authorized agents. Retailers of tobacco products exempt from the requirement of affixing stamps in RSA 78:12, II shall keep such records with such exempt tobacco products, as determined by the commissioner, that document the tax imposed by this chapter on the tobacco products has been paid in full.
    II. The commissioner and the authorized agents may examine the books, papers, and records of any manufacturer, wholesaler, sub-jobber, vending machine operator, or retailer doing business in this state, for the purpose of determining whether the tax imposed by this chapter has been fully paid, and they may investigate and examine the stock of tobacco products in or upon any premises where such tobacco products are possessed, stored, or sold, for the purpose of determining whether the provisions of this chapter are being obeyed. Each sampler shall keep complete and accurate records of tobacco products distributed free to consumers in New Hampshire for promotional purposes. The commissioner and the commissioner's authorized agents may examine such records.

Source. 1939, 167:17. RL 79:17. 1947, 133:13. RSA 78:18. 1973, 544:9. 1981, 210:21. 1997, 338:6, eff. Jan. 1, 1998. 2014, 192:7, eff. Sept. 9, 2014.