New Hampshire RSA — Title V (Taxation)
RSA 78-B:11
Taxpayer Records. –
Official textgencourt.state.nh.us
Every buyer and seller of real estate shall:
I. Keep such records as may be necessary to determine the amount of his liability under this chapter.
II. Preserve such records for the period of 3 years or until any litigation or prosecution under this chapter is finally determined.
III. Make such records available for inspection by the commissioner or his authorized agents, upon demand, at reasonable times during regular business hours.
Source: view the official text
In this chapter (17 sections)
- 78-B:1 · Transfer Tax. –
- 78-B:1-a · Definitions. –
- 78-B:2 · Exceptions. –
- 78-B:3 · Evidence of Payment. –
- 78-B:4 · Payment of Tax. –
- 78-B:5 · Indicia of Tax Paid. –
- 78-B:6 · Recording. –
- 78-B:7 · False Statements. –
- 78-B:7-a · Interest. –
- 78-B:8 · Administration. –
- 78-B:9 · Authority to Audit. –
- 78-B:9-a · Procedure for Assessment or Refund of Tax. –
- 78-B:10 · Declaration of Consideration Required. –
- 78-B:10-a · Repealed by 1999, 17:58, II, eff. April 29, 1999. –
- 78-B:11 · Taxpayer Records. –
- 78-B:12 · Repealed by 1991, 163:43, XXVII, eff. May 27, 1991. –
- 78-B:13 · Distribution of Funds. –