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 2906.04 - Recordkeeping Requirements For Machine-Sensible Records
Current through Register No. 12, March 21, 2024
(a) Machine-sensible records used to establish tax compliance shall contain sufficient transaction-level detail information so that the details underlying the machine-sensible records can be identified and made available to the department upon request.
(b) A taxpayer may discard duplicated records and redundant information provided its responsibilities under (a) above are met.
(c) At the time of an examination, the retained records shall be capable of being retrieved and converted to a standard electronic record format.
(d) Taxpayers shall not be required to construct machine-sensible records other than those created in the ordinary course of business.
(e) The following specific documentation shall be required for retained machine-sensible records:
#8389, eff 7-8-05; ss by #10388, eff 7-25-13