North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-12 - Alcohol and Beer Taxes
Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes
Section 81-12-01-11 - Recordkeeping - Items provided to retailers
Current through Supplement No. 394, October, 2024
Each manufacturer or wholesaler of alcoholic beverages shall maintain on file the previous calendar year's records of all equipment, supplies, services, and retailer advertising specialty and product display items furnished to retailers. The previous calendar year's records may be discarded when a next calendar year's records are complete and available for inspection. Records must be made available for inspection by the state tax commissioner upon request.
The records must contain the:
1. Name and address of the retailer receiving the equipment, supplies, services, and retailer advertising specialty and product display items;
2. Item or items furnished;
3. Date item or items furnished;
4. Manufacturer's or wholesaler's cost of the item or items furnished as determined by the manufacturer's invoice price; and
5. Charges to the retailer for the item or items.
General Authority: NDCC 5-03-05
Law Implemented: NDCC 5-01-11, 5-03-05, 5-03-06
