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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-01.1-04-09

Effect on hardcopy recordkeeping requirements

Official textlegis.nd.govlast amended

# 1.

Except as otherwise provided in this section, the provisions of this regulation do not relieve taxpayers of the responsibility to retain hard-copy records that are created or received in the ordinary course of business as required by existing law and regulations. Hard-copy records may be retained on a recordkeeping medium as provided in section 81-01.1-04-08.

# 2.

If hard-copy records are not produced or received in the ordinary course of transacting business (e.g., when the taxpayer uses electronic data interchange technology), such hard-copy records need not be created.

# 3.

Hard-copy records generated at the time of a transaction using a credit or debit card must be retained unless all the details necessary to determine correct tax liability relating to the transaction are subsequently received and retained by the taxpayer in accordance with this regulation. Such details include those listed in section 81-01.1-04-04.

# 4.

Computer printouts that are created for validation, control, or other temporary purposes need not be retained.

# 5.

Nothing in this section shall prevent the tax commissioner from requesting hard-copy printouts in lieu of retained machine-sensible records at the time of examination.

Amendment history

History: Effective June 1, 2002. General Authority: NDCC 28-32-02 Law Implemented: NDCC 57-01-02

Source: view the official PDF

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In this article (34 sections)
  1. 81-01.1-01-01 · Applicability
  2. 81-01.1-01-02 · Definitions
  3. 81-01.1-01-02.1 · Computation of time for response - Service by mail -…
  4. 81-01.1-01-03 · Examination or investigation for purposes of an audit
  5. 81-01.1-01-04 · Audit requests - Enforcement
  6. 81-01.1-01-05 · Time for completion of an audit
  7. 81-01.1-01-06 · Protest of notice of determination or refund change
  8. 81-01.1-01-07 · Response to statement of grounds
  9. 81-01.1-01-08 · Notice of reconsideration
  10. 81-01.1-01-09 · Waiver of interest and penalty - Waiver of interest in…
  11. 81-01.1-01-10 · Waiver of penalty and interest based on written opinion…
  12. 81-01.1-01-11 · Opinion of the tax commissioner
  13. 81-01.1-01-12 · Tape recordings
  14. 81-01.1-01-13 · Reaudit
  15. 81-01.1-02-01 · Formal hearing before tax commissioner
  16. 81-01.1-02-02 · Taxpayer right to administrative hearing on refund issue
  17. 81-01.1-02-02.1 · Complaint - Time for filing - Extensions granted
  18. 81-01.1-02-03 · Notice of intent to proceed to hearing - Answer - Time…
  19. 81-01.1-02-03.1 · Rules governing administrative proceedings
  20. 81-01.1-02-04 · Place of formal hearing
  21. 81-01.1-02-05 · Appointment of hearing officer - Powers
  22. 81-01.1-02-06 · Time for hearing
  23. 81-01.1-02-07 · Persons authorized to represent taxpayer
  24. 81-01.1-03-01 · Public notice and hearing on proposed rules
  25. 81-01.1-04-01 · Purpose
  26. 81-01.1-04-02 · Definitions
  27. 81-01.1-04-03 · Recordkeeping requirements - General
  28. 81-01.1-04-04 · Recordkeeping requirements - Machine-sensible records
  29. 81-01.1-04-05 · Records maintenance requirements
  30. 81-01.1-04-06 · Access to machine-sensible records
  31. 81-01.1-04-07 · Taxpayer responsibility and discretionary authority
  32. 81-01.1-04-08 · Alternative storage media
  33. 81-01.1-04-09 · Effect on hardcopy recordkeeping requirements
  34. 81-01.1-04-10 · Records retention - Time period
Full table of contents →