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 81-01.1-04-06 - Access to machine-sensible records
Universal Citation: ND Admin Code ยง 81-01.1-04-06
Current through Supplement No. 394, October, 2024
1. The manner in which the tax commissioner is provided access to machine-sensible records as required in subsection 2 of section 81-01.1-04-03 may be satisfied through a variety of means that shall take into account a taxpayer's facts and circumstances through consultation with the taxpayer.
2. Such access will be provided in one or more of the following manners:
a. The
taxpayer may arrange to provide the tax commissioner with the hardware,
software, and personnel resources to access the machine-sensible records.
b. The taxpayer may arrange for a
third party to provide the hardware, software, and personnel resources
necessary to access the machine-sensible records.
c. The taxpayer may convert the
machine-sensible records to a standard record format specified by the tax
commissioner, including copies of files, on a magnetic medium that is agreed to
by the tax commissioner.
d. The
taxpayer and the tax commissioner may agree on other means of providing access
to the machine-sensible records.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 57-01-02
Disclaimer: These regulations may not be the most recent version. North Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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