North Dakota Statutes
§ 57-34-04.4 — Preservation of records
North Dakota § 57-34-04.4
This text of North Dakota § 57-34-04.4 (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 § 57-34-04.4 (2026).
Text
Every telecommunications carrier required to make a return and pay any tax under this
chapter shall preserve records of the gross proceeds of sale as the commissioner may require
and every carrier shall preserve for a period of three years and three months all invoices and
other records of telecommunications services purchased for resale. 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 § 57-34-04.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-34-04.4.