77:19 Inspection. –
Returns shall not be open to the inspection of any person except the commissioner of revenue administration and his deputies, assistants and clerks when acting under his authority; provided, that a properly authorized representative of the federal internal revenue bureau may inspect such returns if reciprocal inspection of New Hampshire returns in that bureau is permitted to the commissioner of revenue administration or his representatives.
Source. 1923, 65:13. PL 65:19. RL 78:19. 1950, 5, part 8:9. RSA 77:19. 1973, 544:8, eff. Sept. 1, 1973.