N.D. Admin. Code 81-12-01-11

Current through Supplement No. 394, October, 2024

Section 81-12-01-11 - Recordkeeping - Items provided to retailers

Each manufacturer or wholesaler of alcoholic beverages shall maintain on file the previous calendar year's records of all equipment, supplies, services, and retailer advertising specialty and product display items furnished to retailers. The previous calendar year's records may be discarded when a next calendar year's records are complete and available for inspection. Records must be made available for inspection by the state tax commissioner upon request.

The records must contain the:

1. Name and address of the retailer receiving the equipment, supplies, services, and retailer advertising specialty and product display items;

2. Item or items furnished;

3. Date item or items furnished;

4. Manufacturer's or wholesaler's cost of the item or items furnished as determined by the manufacturer's invoice price; and

5. Charges to the retailer for the item or items.

N.D. Admin Code 81-12-01-11

Effective April 1, 2006.

General Authority: NDCC 5-03-05

Law Implemented: NDCC 5-01-11, 5-03-05, 5-03-06