2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 77-A - BUSINESS PROFITS TAX
Section 77-A:11 - Taxpayer Records.

    77-A:11 Taxpayer Records. – Every business organization shall:
    I. Keep such records as may be necessary to determine the amount of its liability under this chapter and to determine whether the compensation claimed as a deduction under RSA 77-A:4, III is reasonable;
    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 authorized agents, upon demand, at reasonable times during regular business hours. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.

Source. 1970, 5:1. 1973, 528:21; 544:9, 11, VIII. 1991, 163:21. 1996, 154:4. 2011, 207:5, eff. June 25, 2011.