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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-43.3-25

Retention of records - Subject to inspection

Official textlegis.nd.gov

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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In this chapter (27 sections)
  1. 57-43.3-01 · Definitions
  2. 57-43.3-02 · Tax imposed on aviation fuel
  3. 57-43.3-03 · Refund of tax
  4. 57-43.3-03.1 · Refund - Emergency medical services operation - Fire…
  5. 57-43.3-04 · Special excise tax levied
  6. 57-43.3-05 · Administration of tax
  7. 57-43.3-06 · Distribution of revenue
  8. 57-43.3-07 · Allocation of unclaimed refund revenue - Appropriation
  9. 57-43.3-09 · Bond or letter of credit required
  10. 57-43.3-10 · Qualification for exporter license
  11. 57-43.3-11 · Qualification for importer license
  12. 57-43.3-12 · Application for license - Issuance of license - Denial of…
  13. 57-43.3-13 · Revocation of license - Hearing to show cause -…
  14. 57-43.3-15 · Report by terminal operator required
  15. 57-43.3-17 · Credit for taxes paid on worthless accounts and refunds
  16. 57-43.3-18 · Commissioner to audit reports and assess tax
  17. 57-43.3-19 · Determination if no report filed
  18. 57-43.3-20 · Corporate officer liability
  19. 57-43.3-21 · Governor and manager liability
  20. 57-43.3-21.1 · Liability of a general partner in a limited liability…
  21. 57-43.3-22 · Lien of tax - Collection - Action authorized
  22. 57-43.3-23 · Penalty and interest - Violations
  23. 57-43.3-24 · Tax collection allowance
  24. 57-43.3-25 · Retention of records - Subject to inspection
  25. 57-43.3-26 · Inventory gains - Losses
  26. 57-43.3-27 · Administration - Assistants and investigations authorized…
  27. 57-43.3-28 · Erroneously or illegally collected taxes
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