Section 425:19-d Records for Purpose of Audit. - New Hampshire Statutes

The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the accounting methods to be used by each fair which could qualify for a distribution, if a distribution is made under this subdivision. Each such fair shall use the calendar year as its fiscal year for keeping the books, records and reports of its fiscal officers. The commissioner of revenue administration is authorized to require the production of all such books, records, vouchers and other papers and documents as will enable him to make a full, accurate and complete audit. All such records shall be preserved for 3 years following the date of said audit.

Source. 1987, 252:5, eff. July 1, 1987.