New Hampshire RSA — Title V (Taxation)
RSA 82-A:11-a
Examinations of Telephone Company Records; Enhanced 911 Charges. –
Official textgencourt.state.nh.us
For the purpose of administering and enforcing the provisions of this chapter and in order to assist the bureau of emergency communications, division of emergency services and communications, of the department of safety, in its administration of RSA 106-H:9, the department or any officer or employee of the department designated by the commissioner, may undertake investigations concerning matters covered by this chapter and RSA 106-H:9 and may examine any books, papers, records, or memoranda bearing upon the business transacted or purchased by any such retailer or taxpayer.
Source: view the official text
In this chapter (24 sections)
- 82-A:1 · Statement of Purpose. –
- 82-A:2 · Definitions. –
- 82-A:3 · Imposition of Tax; Intrastate Communications Services. –
- 82-A:4 · Imposition of Tax; Interstate Communications Services. –
- 82-A:4-a · Computation of Tax; Coin-Operated Telephone Service. –
- 82-A:4-b · Special Rules for Mobile Telecommunications Services. –
- 82-A:4-c · Special Rules for Private Communications Services. –
- 82-A:4-d · Special Rules for VoIP Services. –
- 82-A:4-e · Special Rules for Prepaid Wireless Telecommunications…
- 82-A:5 · Repealed by 2007, 263:79, eff. July 1, 2007. –
- 82-A:6 · Collection of Tax. –
- 82-A:7 · Tax Returns by Retailer; Estimated Payments and Extensions. –
- 82-A:8 · Tax Returns by Taxpayer. –
- 82-A:9 · Resale Number. –
- 82-A:10 · Repealed by 1991, 163:43, XXXIV, eff. May 27, 1991. –
- 82-A:11 · Books, Records, Papers and Other Documents. –
- 82-A:11-a · Examinations of Telephone Company Records; Enhanced 911…
- 82-A:12 · Repealed by 1991, 163:43, XXXV, eff. May 27, 1991. –
- 82-A:13 · Repealed by 1991, 163:43, XXXVI, eff. May 27, 1991. –
- 82-A:14 · Tax Sales. –
- 82-A:15 · Administration; Rulemaking; Proceedings. –
- 82-A:16 · Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991. –
- 82-A:16-a · Confidentiality of Records. –
- 82-A:17 · Severability. –