North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-63-07
Records required
Official textlegis.nd.gov
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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In this chapter (13 sections)
- 57-63-01 · Definitions
- 57-63-02 · Imposition of assessment
- 57-63-03 · Basis of assessment
- 57-63-04 · Reports - Extension
- 57-63-05 · Payment of assessment
- 57-63-06 · Penalties - Offenses
- 57-63-07 · Records required
- 57-63-08 · Officer and manager liability
- 57-63-09 · Commissioner to administer chapter
- 57-63-10 · Lien of assessment - Collection - Action authorized
- 57-63-11 · Commissioner may require bond
- 57-63-12 · Correction of errors
- 57-63-13 · Provider assessment fund