Revision: Jan. 24, 2017, 9:04 a.m.
SB 78 - AS INTRODUCED
2017 SESSION
17-0820
10/05
SENATE BILL 78
AN ACT requiring audit records related to payment of business profits tax to be confidential.
SPONSORS: Sen. Bradley, Dist 3; Sen. Innis, Dist 24; Rep. Abrami, Rock. 19
COMMITTEE: Ways and Means
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This bill requires that business profits tax taxpayer records obtained by the commissioner of revenue administration or the commissioner's agents for an audit of the taxpayer shall be confidential and not disclosed.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
17-0820
10/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seventeen
AN ACT requiring audit records related to payment of business profits tax to be confidential.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Paragraph; Business Profits Tax; Taxpayer Records. Amend RSA 77-A:11 by inserting after paragraph III the following new paragraph:
IV. Any taxpayer records obtained or inspected by the commissioner or his or her agents for the purpose of conducting an audit of the taxpayer's compliance or liability under this chapter shall be kept confidential and not disclosed for any purpose unless required by law.
2 Effective Date. This act shall take effect 60 days after its passage.