N.H. Code Admin. R. Saf-C 308.03
Retention of Records for Motor Fuel Distributors, Biodiesel Distributors, Alternative Fuel Dealers, Transporters and IFTA Licensees
Effective Apr 7, 2021(See Revision Notes #1 and #2 at Chapter Heading for Saf-C 300) #10032, eff 11-22-11; ss by #10753, INTERIM, eff 1-1-15, EXPIRED: 6-30-15 New. #10890, eff 7-16-15; ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading for Saf-C 300)Commissioner, Department of Safety
- (a) Pursuant to RSA 260:43, each motor fuel distributor, biodiesel distributor, alternative fuel dealer, transporter and IFTA licensee shall maintain all records pertaining to a return for 4 years from the date of the filing of the return.
- (b) Notwithstanding (a) above, in the event that a motor fuel distributor, biodiesel distributor, alternative fuel dealer, transporter or IFTA licensee fails to provide records required for audit purposes, the 4 year record retention period shall be extended to the date that the audit is completed.
- (c) In the event that an auditee and the department mutually agree to extend the 4 year record retention period, the auditee shall complete and file RT 333 “Waiver of Statute of Limitations”, as revised 6/2007.
Source. (See Revision Notes #1 and #2 at Chapter Heading for Saf-C 300) #10032, eff 11-22-11; ss by #10753, INTERIM, eff 1-1-15, EXPIRED: 6-30-15 New. #10890, eff 7-16-15; ss by #13186, eff 4-7-21 (See Revision Note #3 at Chapter Heading for Saf-C 300)