Section 13-11-08 - Records - Annual reports1. Every licensee shall maintain records in conformity with generally accepted accounting principles and practices in a manner that will enable the commissioner to determine whether the licensee is complying with this chapter. The records of a licensee may be maintained electronically provided all records can be reproduced upon request of the commissioner and within the required statutory time frame outlined in this section.2. Before January first of each year, the parent company of each licensee shall file with the commissioner a composite annual report in the form prescribed by the commissioner relating to services provided by licensees.Amended by S.L. 2019, ch. 123 (SB 2093),§ 9, eff. 7/1/2019.Added by S.L. 2011, ch. 108 (HB 1038),§ 3, eff. 7/1/2011.