- (a) The audit division is established by RSA 21-J:7.
- (b) The director of the division is nominated by the commissioner, in accordance with RSA 21-J:2, II, subject to the approval of the governor and council.
- (c) The responsibility of the division is to encourage voluntary taxpayer compliance with all tax laws and administrative rules through audits conducted on various individuals, partnerships, estates, trusts, corporations and any other form of organization filing returns, related documents and information with the department.
Source. #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95; ss by #10957, eff 10-22-15; amd by #12422, eff 11-23-17