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
Universal Citation: ND Admin Code ยง 81-01.1-04-01
Current through Supplement No. 394, October, 2024
The purpose of this regulation is to define the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information. It is also the purpose of the regulation to address these requirements where all or a part of the taxpayer's records are received, created, maintained, or generated through various computer, electronic, and imaging processes and systems.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 57-01-02
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