N.H. Admin. Code § Rev 1405.04

Current through Register No. 2, January 9, 2025

Section Rev 1405.04 - Record Retention

A taxpayer shall keep such records as might be necessary to determine the amount of its UPT liability for:

(a) The period of at least 3 years; or

(b) Until any litigation or prosecution under RSA 83-F is finally determined.

N.H. Admin. Code § Rev 1405.04

(See Revision Note at chapter heading for Rev1400) #9841, eff 12-23-10

Amended by Volume XXXIX Number 6, Filed February 7, 2019, Proposed by #12706, Effective 1/8/2019, Expires 1/8/2029.