Section Saf-C 7007.09 - Books, Records, Papers, and Other Documents(a) Every local exchange telecommunication service provider or other telecommunication service provider 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) All books, records, 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 department of revenue; and(3) Be furnished to the department of revenue either as hard copy or by electronic or digital media at the option of the department of revenue.(c) For the purposes of (b)(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 department of revenue.(d) All records, books, papers and documents shall be retained by the local exchange telecommunication service provider or other telecommunication service provider for a period of 3 years from the due date of the report.(e) Pursuant to RSA 82-A:11-a, the department of revenue may audit any telephone common carrier or telecommunication service provider.N.H. Admin. Code § Saf-C 7007.09
#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.