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 81-01.1-04-10 - Records retention - Time period
Universal Citation: ND Admin Code ยง 81-01.1-04-10
Current through Supplement No. 394, October, 2024
Nothing contained in this chapter modifies any previous policy adopted by the tax commissioner relating to the period of time records must be retained by the taxpayer, unless the tax commissioner had provided in writing that the records are no longer required. All records required to be retained under this chapter shall be retained according to the record retention schedule required for each tax type.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 57-01-02
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