N.D. Cent. Code § 4.1-05-10

Current through the 2023 Legislative Sessions
Section 4.1-05-10 - Record retention

Any person responsible for the collection and submission of assessments under this chapter shall keep a record of all gross receipts subject to the assessment. These records must be retained for a period of three years from the date of the transaction and are subject to inspection by the commission.

N.D.C.C. § 4.1-05-10