N.D. Admin. Code 99-01.3-08-16

Current through Supplement No. 395, January, 2025

Section 99-01.3-08-16 - Recordkeeping

Records must include and be retained for three years from the end of the quarter in which the activity was reported, unless otherwise provided by rule:

1. For each day's activity:

a. The starting and ending cash and chip banks and IOU records according to section 99-01.3-03-06;

b. Drop box cash and values of fill and credit slips of each table;

c. Cash profit as defined in subdivision j of subsection 9 of section 99-01.3-02-01;

d. Daily surveillance review log;

e. For tournament play, the fees; rebuys; add-ons collected; name of each player, signature or initials, and date of the employee who collected the fee;

f. For tournament play, prize register according to section 99-01.3-03-07 and record of win according to section 99-01.3-03-08;

g. A summary of gross proceeds, prizes, adjusted gross proceeds, cash profit, cash long or short, and bank deposit. The summaries of all twenty-one activity for a quarter must reconcile to the tax return; and

h. For a video surveillance system, dealer percent-of-hold information and video review documentation must be retained for one year from the end of the quarter of the activity.

2. Inventory records according to subsection 5 of section 99-01.3-03-09.

3. Ideal cash bank master records according to subsection 4 of section 99-01.3-03-09.

4. An organization using a combined cash bank for twenty-one and paddlewheel at a site shall allocate the cash long or short of the combined cash bank to twenty-one.

5. Verification of the amount deposited according to a bank statement, and an audit of the game's activity according to subsections 6 and 7 of section 99-01.3-03-10.

6. The count and reconciliation of cash banks and casino and betting chips according to subsections 4, 5, and 6 of section 99-01.3-03-09.

N.D. Admin Code 99-01.3-08-16

Effective May 1, 1998; amended effective July 1, 2000; July 1, 2002; July 1, 2004; October 1, 2006; July 1, 2010.

Amended by Administrative Rules Supplement 2016-360, April 2016, effective 4/1/2016.

Amended by Administrative Rules Supplement 369, July 2018, effective 7/1/2018.

Amended by Administrative Rules Supplement 2022-387, January 2023, effective 1/1/2023.

General Authority: NDCC 53-06.1-01.1

Law Implemented: NDCC 53-06.1-01.1