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New Hampshire RSA — Title V (Taxation)

RSA 82-A:16-a

Confidentiality of Records. –

Official textgencourt.state.nh.us

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.

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

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In this chapter (24 sections)
  1. 82-A:1 · Statement of Purpose. –
  2. 82-A:2 · Definitions. –
  3. 82-A:3 · Imposition of Tax; Intrastate Communications Services. –
  4. 82-A:4 · Imposition of Tax; Interstate Communications Services. –
  5. 82-A:4-a · Computation of Tax; Coin-Operated Telephone Service. –
  6. 82-A:4-b · Special Rules for Mobile Telecommunications Services. –
  7. 82-A:4-c · Special Rules for Private Communications Services. –
  8. 82-A:4-d · Special Rules for VoIP Services. –
  9. 82-A:4-e · Special Rules for Prepaid Wireless Telecommunications…
  10. 82-A:5 · Repealed by 2007, 263:79, eff. July 1, 2007. –
  11. 82-A:6 · Collection of Tax. –
  12. 82-A:7 · Tax Returns by Retailer; Estimated Payments and Extensions. –
  13. 82-A:8 · Tax Returns by Taxpayer. –
  14. 82-A:9 · Resale Number. –
  15. 82-A:10 · Repealed by 1991, 163:43, XXXIV, eff. May 27, 1991. –
  16. 82-A:11 · Books, Records, Papers and Other Documents. –
  17. 82-A:11-a · Examinations of Telephone Company Records; Enhanced 911…
  18. 82-A:12 · Repealed by 1991, 163:43, XXXV, eff. May 27, 1991. –
  19. 82-A:13 · Repealed by 1991, 163:43, XXXVI, eff. May 27, 1991. –
  20. 82-A:14 · Tax Sales. –
  21. 82-A:15 · Administration; Rulemaking; Proceedings. –
  22. 82-A:16 · Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991. –
  23. 82-A:16-a · Confidentiality of Records. –
  24. 82-A:17 · Severability. –
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