TITLE V
TAXATION

CHAPTER 87
TAXATION OF TRANSFERS OF CERTAIN ESTATES

Section 87:16

    87:16 Disposal of Records. – Whenever in the opinion of the department of revenue administration any books, records, or papers more than 6 years old are no longer required, the department of revenue administration may destroy or cause such records to be destroyed.

Source. 2002, 232:1, eff. Jan. 1, 2003.