Section 77:37 – Taxpayer Records.
[RSA 77:37 repealed by 2021, 91:99, II, effective January 1, 2027.] 77:37 Taxpayer Records. – I. Every taxpayer shall: (a) Keep such records as may be necessary to determine the amount of its liability under this chapter. (b) Preserve such records for the period of 3 years or until any litigation or prosecution under […]
Section 77:38 – to 77:50 Repealed by 2011, 47:1, II, eff. May 23, 2011.
77:38 to 77:50 Repealed by 2011, 47:1, II, eff. May 23, 2011. –
Section 77:32 – Repealed by 1975, 439:34, V, eff. July 1, 1975.
77:32 Repealed by 1975, 439:34, V, eff. July 1, 1975. –
Section 77:33 – Expenses of Administration.
[RSA 77:33 repealed by 2021, 91:99, II, effective January 1, 2027.] 77:33 Expenses of Administration. – The expense of administration of this chapter shall be paid out of said taxes. Source. 1923, 65:29. PL 65:29. RL 78:30.
Section 77:34 – Repealed by 1983, 469:52, I, eff. July 1, 1983.
77:34 Repealed by 1983, 469:52, I, eff. July 1, 1983. –
Section 77:35 – Questions of Law.
[RSA 77:35 repealed by 2021, 91:99, II, effective January 1, 2027.] 77:35 Questions of Law. – The board of tax and land appeals may, at any time, reserve, certify and transfer to the supreme court for decision any question of law which may arise in connection with the administration of this chapter. Source. 1923, […]
Section 77:36 – Disposal of Papers.
[RSA 77:36 repealed by 2021, 91:99, II, effective January 1, 2027.] 77:36 Disposal of Papers. – The commissioner of revenue administration may destroy any tax returns on file in the department of revenue administration for more than 4 years which, in his opinion, are no longer of any value to the state. Source. 1929, […]
Section 77:25 – Repealed by 1991, 163:43, V, eff. May 27, 1991.
77:25 Repealed by 1991, 163:43, V, eff. May 27, 1991. –
Section 77:25-a – Repealed by 1975, 439:34, II, eff. July 1, 1975.
77:25-a Repealed by 1975, 439:34, II, eff. July 1, 1975. –
Section 77:26 – Repealed by 1973, 544:19, eff. Sept. 1, 1973.
77:26 Repealed by 1973, 544:19, eff. Sept. 1, 1973. –