North Dakota Statutes
§ 57-43.3-25 — Retention of records - Subject to inspection
North Dakota § 57-43.3-25
This text of North Dakota § 57-43.3-25 (Retention of records - Subject to inspection) 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 § 57-43.3-25 (2026).
Text
A refiner, supplier, distributor, importer, exporter, terminal operator, and retailer shall
maintain and retain records of all aviation fuel refined, purchased, imported, or otherwise
acquired; all aviation fuel exported, sold, distributed, and used; and all inventory records, for a
period of not less than three years. Inventory records include physical readings, metered
readings of sales, delivery tickets, and delivery readings. The records are open to inspection
during business hours by the commissioner or by any agent or employee authorized by 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 § 57-43.3-25, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-43.3-25.