Section 77:45 Inspection. - New-hampshire Statutes

State Codes and Statutes

Statutes > New-hampshire > TITLEV > CHAPTER77 > 77-45

Returns shall not be open to the inspection of any person except the commissioner and his or her deputies, assistants, and clerks when acting under his or her 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 or the commissioner's representatives.

Source. 2009, 144:249, eff. July 1, 2009.

State Codes and Statutes

Statutes > New-hampshire > TITLEV > CHAPTER77 > 77-45

Returns shall not be open to the inspection of any person except the commissioner and his or her deputies, assistants, and clerks when acting under his or her 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 or the commissioner's representatives.

Source. 2009, 144:249, eff. July 1, 2009.

State Codes and Statutes

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State Codes and Statutes

Statutes > New-hampshire > TITLEV > CHAPTER77 > 77-45

Returns shall not be open to the inspection of any person except the commissioner and his or her deputies, assistants, and clerks when acting under his or her 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 or the commissioner's representatives.

Source. 2009, 144:249, eff. July 1, 2009.