New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 3100 - GAMBLING TAX
Part Rev 3105 - ADMINISTRATION
Section Rev 3105.01 - Taxpayer Records and Information
Universal Citation: NH Admin Rules Rev 3105.01
Current through Register No. 12, March 21, 2024
Every taxpayer liable for the gambling tax shall maintain for a period of at least 3 years, or until any litigation or prosecution is finally determined, all records and information necessary to establish the amount, location, and date of gambling winnings received. A properly issued Federal Form W-2G shall be considered sufficient record. Every taxpayer liable for the gambling tax shall make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times during regular business hours.
#9689-B, eff 4-2-10
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