N.H. Code Admin. R. Rev 1405.04 – Record Retention | Midpage
§ Rev 1405.04
N.H. Code Admin. R. Rev 1405.04
Record Retention
Effective Jan 8, 2019(See Revision Note at chapter heading for Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19Department of Revenue Administration
A taxpayer shall keep such records as might be necessary to determine the amount of its UPT liability for:
(a) The period of at least 3 years; or
(b) Until any litigation or prosecution under RSA 83-F is finally determined.
Source. (See Revision Note at chapter heading for Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19