New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 1400 - UTILITY PROPERTY TAX (UPT)
Part Rev 1405 - ADMINISTRATION
Section Rev 1405.05 - Record Availability
Universal Citation: NH Admin Rules Rev 1405.05
Current through Register No. 12, March 21, 2024
A taxpayer shall make records available to the commissioner or the commissioner's authorized agents, for inspection during the taxpayer's regular business hours.
(See Revision Note at chapter heading for Rev1400) #9841, eff 12-23-10
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