RSA 266-A: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 266-A.
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,