2016 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 82-A - COMMUNICATIONS SERVICES TAX
Section 82-A:16-a - Confidentiality of Records.

    82-A:16-a Confidentiality of Records. – Notwithstanding the provisions of RSA 21-J:14, the commissioner shall not be prohibited from providing tax information with respect to the tax imposed by this chapter to an officer or employee of the bureau of emergency communications, division of emergency services and communications, of the department of safety; provided, that disclosure of department records, files, and returns shall be only for the purposes of, and to the extent necessary for, the performance of his or her duties under RSA 106-H:9. Information disclosed shall not be further disclosed to persons other than officers or employees of the bureau of emergency communications, division of emergency services and communications, of the department of safety. Officers or employees of the bureau of emergency communications, division of emergency services and communications, of the department of safety having in their custody or control any confidential taxpayer information obtained from the department pursuant to this section shall be subject to the provisions of RSA 21-J:14.

Source. 2005, 251:4. 2008, 361:14, eff. July 11, 2008.