RSA 243:51 Accounts, Records, and Reports.

I. The commissioner may require:
(a) Annual reports from all railroads. The commissioner shall require that the reports be made under oath;
(b) Specific answers to any questions deemed necessary by the commissioner; and
(c) Copies of any agreements between a railroad and any other person if the agreement affects the railroad's business as regulated by RSA 243.
II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The form of accounts and all other records to be kept by railroads; and
(b) The length of time a railroad shall keep accounts and records.
III. The commissioner or his representative shall have access, at reasonable times, to all accounts, records and other documents of a railroad which relate to RSA 243. <