New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 2900 - GENERAL PROVISIONS RELATING TO ADMINISTRATION, RETURNS AND TAXPAYER RECORDS
Part Rev 2906 - RECORDKEEPING AND RETENTION REQUIREMENTS
Section Rev 2906.03 - General Recordkeeping Requirements
Universal Citation: NH Admin Rules Rev 2906.03
Current through Register No. 12, March 21, 2024
(a) A taxpayer shall maintain all records necessary to make a determination of the correct tax liability with respect to all taxes administered by the department.
(b) If required records are retained in both machine-sensible and hardcopy formats, the taxpayer shall, upon request of the department, make the records available to the department in machine-sensible format.
(c) Nothing in this rule shall:
(1) Be construed to prohibit a taxpayer
from demonstrating tax compliance with traditional hardcopy documents or
reproductions thereof, in whole or in part, whether or not such taxpayer also
has retained or has the capability to retain records on electronic or other
storage media in accordance with this rule; or
(2) Relieve the taxpayer of the obligation to
comply with (b), above.
#8389, eff 7-8-05; ss by #10388, eff 7-25-13
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