Record retention

N.D. Cent. Code § 4.1-05-10
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t04-1c05.pdf#nameddest=4p1-05-10Fetched: 10/16/2026

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