New Hampshire § 78-A-19 - Section 78-A:19 Records; Inspection.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 78-A-19 — Section 78-A:19 Records; Inspection., with citation guidance and answers to common questions.
§ 78-A-19. Section 78-A:19 Records; Inspection.
The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form in which each operator shall keep the separate books and records of his business. Each operator shall keep the books and records for 3 years in such a manner to insure permanency and accessibility for inspection by the commissioner and his authorized representatives. The records shall be open for inspection by the commissioner or his authorized representative at all reasonable times. The commissioner or his authorized representative may enter in or upon any premises where sleeping accommodations are rented or taxable meals are sold to determine whether the provisions of this chapter are being obeyed, and may examine the books, papers, records, and premises of any operator for the purpose of determining whether the taxes imposed by this chapter have been fully paid.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 78-A-19
What does New Hampshire Revised Statutes Annotated § 78-A-19 cover?
Section 78-A-19 ("Section 78-A:19 Records; Inspection.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 78-A-19?
A common citation format is "New Hampshire Revised Statutes Annotated § 78-A-19" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 78-A-19 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.