North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-33.2-14
Preservation of records
Official textlegis.nd.gov
Every company required to make a return and pay any taxes under this chapter shall preserve records of retail sales as the commissioner may require. Every company shall preserve for a period of three years and three months all invoices and other records of electricity delivered to a consumer in this state. 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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In this chapter (18 sections)
- 57-33.2-01 · Definitions
- 57-33.2-02 · Transmission line mile tax - Exemption
- 57-33.2-03 · Distribution taxes
- 57-33.2-05 · Taxes in lieu of property taxes
- 57-33.2-06.1 · Verification by county auditor of reports
- 57-33.2-07 · Filing of reports with tax commissioner
- 57-33.2-08 · Delinquent taxes - Penalty
- 57-33.2-09 · Taxes paid on worthless accounts
- 57-33.2-10 · Powers of commissioner
- 57-33.2-12 · Deficiency, protest, and appeal
- 57-33.2-13 · Claims for credit or refund
- 57-33.2-14 · Preservation of records
- 57-33.2-15 · Lien for tax
- 57-33.2-16.1 · General partner in a limited liability limited…
- 57-33.2-17 · Bond
- 57-33.2-18 · Deposit of revenue - Report to treasurer
- 57-33.2-19 · Allocation - Continuing appropriation
- 57-33.2-20 · Penalty