North Dakota Statutes
§ 57-63-07 — Records required
North Dakota § 57-63-07
This text of North Dakota § 57-63-07 (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 § 57-63-07 (2026).
Text
A facility required to pay an assessment under this chapter shall preserve and maintain the
records as the commissioner may require for a period of three years and one month. All records
must be open to examination at any time by the commissioner or any of the commissioner's
duly authorized agents.
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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 § 57-63-07, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-63-07.