Records of the Estate. –

Every executor or administrator shall:
I. Keep such records as may be necessary to determine the amount of liability for tax under this chapter.
II. Preserve such records for a period of 3 years after the returns required by this chapter have been filed or until any litigation or prosecution under this chapter is finally determined, whichever is later.
III. Make such records available for inspection by the commissioner or the commissioner's authorized agents, upon demand, at reasonable times during regular business hours. Whoever violates the provisions of this section shall be subject to the penalties provided in RSA 21-J for such actions.

Last amended: Source. 2002, 232:1, eff. Jan. 1, 2003.

Source: view the official text

In this chapter (37 sections)

87:1 · Tax Imposed. –
87:2 · When Payable. –
87:3 · Extension of Time. –
87:4 · Liability for Tax. –
87:5 · Lien of Tax. –
87:6 · Returns and Extensions. –
87:7 · Intent of Chapter. –
87:8 · Repealed by 1981, 128:35, eff. May 11, 1981. –
87:9 · Chapter Void, When. –
87:10 · Adjustments. –
87:11 · Estates Affected. –
87:12 · Repealed by 2002, 232:14, I, eff. Jan. 1, 2003. –
87:13 · Disposition of Revenue. –
87:14 · Books; Blanks. –
87:15 · Expenses. –
87:16 · Disposal of Records. –
87:17 · Prerequisite to Administration. –
87:18 · Inventory; Appraisal. –
87:19 · Penalty. –
87:20 · Report of Trusts. –
87:21 · Notifying Department of Revenue Administration. –
87:22 · Copies to Department of Revenue Administration. –
87:23 · Special Appraisal. –
87:24 · Expense. –
87:25 · Conditions of Allowance of Account or Motion for Summary…
87:26 · Certificate and Receipt. –
87:27 · Continuance of Account. –
87:28 · Determination of Amount. –
87:29 · Lien. –
87:30 · Discharge of Lien. –
87:31 · Collection. –
87:32 · Suit for Tax. –
87:33 · Notice to Appear. –
87:34 · Appearance by Department. –
87:35 · Records of the Estate. –
87:36 · Authority to Audit. –
87:37 · Administration; Rulemaking. –

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