N.H. Admin. Code § Rev 3105.01

Current through Register No. 50, December 12, 2024

Section Rev 3105.01 - Taxpayer Records and Information

Every taxpayer liable for the gambling tax shall maintain for a period of at least 3 years, or until any litigation or prosecution is finally determined, all records and information necessary to establish the amount, location, and date of gambling winnings received. A properly issued Federal Form W-2G shall be considered sufficient record. Every taxpayer liable for the gambling tax shall make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times during regular business hours.

N.H. Admin. Code § Rev 3105.01

#9689-B, eff 4-2-10