North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-01.1 - Practice and Procedure
Chapter 81-01.1-04 - Model Recordkeeping and Retention Regulation
- Section 81-01.1-04-01 - Purpose
- Section 81-01.1-04-02 - Definitions
- Section 81-01.1-04-03 - Recordkeeping requirements - General
- Section 81-01.1-04-04 - Recordkeeping requirements - Machine-sensible records
- Section 81-01.1-04-05 - Records maintenance requirements
- Section 81-01.1-04-06 - Access to machine-sensible records
- Section 81-01.1-04-07 - Taxpayer responsibility and discretionary authority
- Section 81-01.1-04-08 - Alternative storage media
- Section 81-01.1-04-09 - Effect on hardcopy recordkeeping requirements
- Section 81-01.1-04-10 - Records retention - Time period
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