N.H. Admin. Code § Saf-C 7007.10

Current through Register No. 36, September 5, 2024

Section Saf-C 7007.10 - Record Retention By Sellers of Prepaid Commercial Mobile Radio Service

Notwithstanding the provisions of Saf-C 7007.09:

(a) Every seller of prepaid commercial mobile radio service required to report in this State under this part, shall keep books, records, papers, and other documents which are adequate to reflect the information required by RSA 106-H:9;

(b) Without intending to limit (a) above, each seller who remits surcharge to the bureau shall maintain:

(1) Accounting, financial, and general information necessary to establish the amount of the surcharge collected and remitted; and

(2) Information to substantiate:

a. Any surcharge the seller elected not to collect on sales of devices with a minimal amount of prepaid commercial mobile radio service, pursuant to RSA 106:H:9, I-a(g);

b. The amount of surcharge retained by the seller pursuant to RSA 106-H:9, I-a(h); and

c. Any other information required to be shown on any form required by these rules;

(c) Every seller of prepaid commercial mobile radio service that has lawfully not remitted surcharge on less than 150 retail transactions in a calendar quarter pursuant to RSA 106-H:9, I-a(i) shall maintain invoices, receipts, or other similar documentation establishing the number of retail transactions in such quarter;

(d) All books and records and other papers and documents required to be kept by this chapter shall:

(1) Be kept in the English language;

(2) At all times during business hours of the day, be subject to inspection by the bureau upon request; and

(3) Be furnished to the bureau either as hard copy or by electronic or digital media at the option of the bureau;

(e) For the purposes of (d)(3) above, if such information is submitted by electronic or digital media, it shall be in a format that is compatible with the software used by the bureau;

(f) All records and information shall be retained for a period of 3 years from the due date of the return unless notified by the bureau that the retention of the data is required for a longer period of time as a result of:

(1) The commencement of an adjudicative proceeding involving the parties; or

(2) The completion of any litigation in which the data may be relevant; and

(g) Each seller of prepaid commercial mobile radio service shall, upon request, provide the bureau with access to the seller's personnel for interviews during the regular business day.

N.H. Admin. Code § Saf-C 7007.10

#9091, eff 2-21-08 (See Revision Note at chapter heading for Saf-C 7000)

Amended by Volume XXXVI Number 28, Filed July 14, 2016, Proposed by #11128, Effective 6/29/2016, Expires 6/29/2026.