North Dakota Statutes
§ 4.1-05-10 — Record retention
North Dakota § 4.1-05-10
This text of North Dakota § 4.1-05-10 (Record retention) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 4.1-05-10 (2026).
Text
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.
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Bluebook (online)
North Dakota § 4.1-05-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/4.1-05-10.