376:20 Accounts, Records and Reports. –
I. The department may require:
(a) Annual reports from all carriers by motor vehicle. The department may require that the reports be made under oath;
(b) Specific answers to any questions deemed necessary by the department; and
(c) Copies of any agreements between a carrier by motor vehicle and any other person if the agreement affects the carrier's business as regulated by RSA 376.
II. The commissioner may adopt rules, pursuant to RSA 541-A, relative to:
(a) The form of annual reports;
(b) The form of accounts and all other records to be kept by motor carriers; and
(c) The length of time a motor carrier shall keep accounts and records.
III. The department or its representative shall have access, at reasonable times, to all accounts, records and other documents of a motor carrier which relate to RSA 376.
IV. RSA 376:20 shall apply to receivers of carriers and operating trustees. RSA 376:20 shall apply, as deemed necessary by the department, to persons with direct or indirect control over a motor carrier.