N.H. Code Admin. R. Saf-C 308.03 - Retention of Records for Motor Fuel Distributors, Biodiesel Distributors, Alternative Fuel Dealers, Transporters and IFTA Licensees

(a) Pursuant to RSA 260:43, each motor fuel distributor, biodiesel distributor, alternative fuel dealer, transporter and IFTA licensee shall maintain all records pertaining to a return for 4 years from the date of the filing of the return.

(b) Notwithstanding (a) above, in the event that a motor fuel distributor, biodiesel distributor, alternative fuel dealer, transporter or IFTA licensee fails to provide records required for audit purposes, the 4 year record retention period shall be extended to the date that the audit is completed.

(c) In the event that an auditee and the department mutually agree to extend the 4 year record retention period, the auditee shall complete and file RT 333 "Waiver of Statute of Limitations", as revised 6/2007.

Notes

N.H. Code Admin. R. Saf-C 308.03

(See Revision Notes #1 and #2 at chapter heading for Saf-C 300) #10032, eff 11-22-11

Amended by Volume XXXV Number 32, Filed August 13, 2015, Proposed by #10890, Effective 7/16/2015, Expires 7/16/2025. Amended by Volume XLI Number 19, Filed May 13, 2021, Proposed by #13186, Effective 4/7/2021, Expires 4/7/2031.