HB 693-FN - AS INTRODUCED
1999 SESSION
HOUSE BILL 693-FN
AN ACT limiting access to certain business records.
SPONSORS: Rep. Dickinson, Carr 2; Rep. Mock, Carr 3; Rep. Kenney, Carr 6; Rep. Vaughn, Rock 35; Sen. Johnson, Dist 3; Sen. F. King, Dist 1
This bill limits access to business records by employees and certain government agencies.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
99-0435
03/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord One Thousand Nine Hundred and Ninety-Nine
AN ACT limiting access to certain business records.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Chapter; Access to Business Records. Amend RSA by inserting after chapter 337-A the following new chapter:
CHAPTER 337-B
337-B:1 Definitions. In this chapter:
I. "Business" means any corporation, partnership, limited liability company, proprietorship, association, or trust organized under the laws of this state.
II. "Records" or "business records" include books of account, vouchers, documents, canceled checks, payments, correspondence, records of sales, personnel, equipment, and production, reports relating to any or all such records, and other business papers.
337-B:2 Access to Business Records Limited. A New Hampshire business shall not be required to open its records to any employee or agent of any agency of another state which is responsible for the collection or regulation of sales taxes in such state without a court order from the superior court in the county in which the business is located. The superior court shall not issue such an order unless the requesting party can prove by a preponderance of the evidence that the business had reasonable opportunity to defend itself against the imposition of the order. The requesting party shall be responsible for all legal and accounting costs incurred by the business if the court order is denied.
2 Effective Date. This act shall take effect 60 days after its passage.
LBAO
99-0435
2/22/99
HB 693-FN - FISCAL NOTE
AN ACT limiting access to certain business records.
FISCAL IMPACT:
The Office of Legislative Budget Assistant is unable to complete a fiscal note for this bill as it is awaiting information from an agency.