New Hampshire RSA — Title V (Taxation)
RSA 77-E:10
Taxpayer Records. –
Official textgencourt.state.nh.us
Every business enterprise shall:
I. Keep such records as may be necessary to determine the amount of its liability under this chapter.
II. Preserve such records for the period of 5 years or until any litigation or prosecution under this chapter 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: view the official text
In this chapter (22 sections)
- 77-E:1 · Definitions. –
- 77-E:2 · Imposition of Tax. –
- 77-E:3 · Special Adjustments. –
- 77-E:3-a · Repealed by 2007, 263:123, III, effective July 1, 2020. –
- 77-E:3-b · Credit for Research and Development. –
- 77-E:3-c · Coos County Job Creation Tax Credit. –
- 77-E:3-d · Education Tax Credit. –
- 77-E:3-e · Granite State Paid Family Leave Plan Tax Credit. –
- 77-E:3-f · Granite Patron of the Arts Credit. –
- 77-E:4 · Apportionment. –
- 77-E:5 · Returns. –
- 77-E:5-a · Election of Qualified Investment Company Status. –
- 77-E:6 · Payments Due With Returns. –
- 77-E:7 · Additional Returns. –
- 77-E:8 · Extension of Time for Returns. –
- 77-E:9 · Corrections. –
- 77-E:10 · Taxpayer Records. –
- 77-E:11 · Administration. –
- 77-E:12 · Certifications for Dissolution, Withdrawal, and Good…
- 77-E:13 · Application of Credit for Business Enterprise Tax Against…
- 77-E:13-a · Employee Leasing Companies. –
- 77-E:14 · Distribution of Funds. –