N.H. Rev. Stat. § 361-A:10

Current through Chapter 380 of the 2024 Legislative Session
Section 361-A:10 - Record Keeping Requirements
I. The licensee shall maintain such books and records in accordance with sound business and accepted accounting practices as will enable the department to determine whether the licensee's business is in compliance with the provisions of this chapter and the rules adopted pursuant to it, including but not limited to records of each retail installment transaction made under this chapter. All such records shall be maintained in a readily accessible location and are open to inspection and examination by the department at the licensee's New Hampshire principal office or its New Hampshire branch office location or the office of its New Hampshire agent for a period of at least 3 years after the licensee's final transaction on a retail installment contract or application file.
II. A licensee may maintain its records in electronic format if, upon request, the licensee provides the commissioner with:
(a) A full explanation of the programming of any data storage or communications systems in use; and
(b) Information from any books, records, electronic data processing systems, computers, or any other information storage system in the form requested by the commissioner.

RSA 361-A:10

Amended by 2024, 330:1, eff. 7/1/2024.
Repealed 1997, 322:28, II, eff. 6/23/1997.
Chapter 361-A was repealed and reenacted in 2024 and this section is former section 361-A:9-a.

2004, 139 : 10 . 2008, 205 : 8 , eff. Aug. 15, 2008.