North Dakota Statutes
§ 57-33.2-14 — Preservation of records
North Dakota § 57-33.2-14
JurisdictionNorth Dakota
Title 57Taxation
Ch. 57-33.2Electric Generation, Distribution, and Transmission Taxes
This text of North Dakota § 57-33.2-14 (Preservation of records) 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 § 57-33.2-14 (2026).
Text
Every company required to make a return and pay any taxes under this chapter shall
preserve records of retail sales as the commissioner may require. Every company shall
preserve for a period of three years and three months all invoices and other records of electricity
delivered to a consumer in this state. All of these books, invoices, and other records must be
open to examination at any time by the commissioner or any duly authorized agent of the
commissioner.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-33.2-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-33.2-14.