N.H. Rev. Stat. § 77:37

Current through Chapter 381 of the 2024 Legislative Session

Section 77:37 - [Repealed effective 1/1/2025] Taxpayer Records

I. Every taxpayer shall:

(a) Keep such records as may be necessary to determine the amount of its liability under this chapter.

(b) Preserve such records for the period of 3 years or until any litigation or prosecution under this chapter is finally determined.

(c) Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times.

II. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.

RSA 77:37

Amended by 2023, 79:88, eff. 7/1/2023.

Amended by 2023, 79:87, eff. 7/1/2023.

Repealed by 2021 , 91: 99, eff. 1/1/2025, applicable to taxable periods beginning 1/1/2025.

2007, 152 : 1 , eff. Aug. 17, 2007.