North Dakota Statutes
§ 57-40.2-09 — Records required
North Dakota § 57-40.2-09
This text of North Dakota § 57-40.2-09 (Records required) 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 § 57-40.2-09 (2026).
Text
Each retailer required or authorized to collect the tax imposed by this chapter, and each
person using in this state tangible personal property purchased for resale or for use shall keep
such records, receipts, invoices, and other pertinent papers as the commissioner shall require
and each such retailer or person shall preserve for a period of three years and three months all
invoices and other records of such tangible personal property purchased for resale or for use.
The commissioner, or any duly authorized agent, may examine the books, papers, records, and
equipment of any person who sells tangible personal property or who is liable for such tax, and
may investigate the character of the business of any such person to verify the accuracy of any
return made, or if no return was made, to a
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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 § 57-40.2-09, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-40.2-09.