Any corporation engaged in the business of letting safe deposit boxes which, in good faith, allows the department of revenue administration access to a taxpayer's safe deposit box pursuant to the department's distraint powers under RSA 80 shall be discharged from any obligation or liability to such taxpayer with respect to the property contained in such safe deposit box.
Source. 1983, 312:1, eff. Aug. 17, 1983.
Any corporation engaged in the business of letting safe deposit boxes which, in good faith, allows the department of revenue administration access to a taxpayer's safe deposit box pursuant to the department's distraint powers under RSA 80 shall be discharged from any obligation or liability to such taxpayer with respect to the property contained in such safe deposit box.
Source. 1983, 312:1, eff. Aug. 17, 1983.
Any corporation engaged in the business of letting safe deposit boxes which, in good faith, allows the department of revenue administration access to a taxpayer's safe deposit box pursuant to the department's distraint powers under RSA 80 shall be discharged from any obligation or liability to such taxpayer with respect to the property contained in such safe deposit box.
Source. 1983, 312:1, eff. Aug. 17, 1983.
