North Dakota · Regulations
Chapter 81-01.1-04 — Model Recordkeeping and Retention Regulation
10 sections
10 sections
- NDAC 81-01.1-04-01Purpose
- NDAC 81-01.1-04-02Definitions
- NDAC 81-01.1-04-03Recordkeeping requirements - General
- NDAC 81-01.1-04-04Recordkeeping requirements - Machine-sensible records
- NDAC 81-01.1-04-05Records maintenance requirements
- NDAC 81-01.1-04-06Access to machine-sensible records
- NDAC 81-01.1-04-07Taxpayer responsibility and discretionary authority
- NDAC 81-01.1-04-08Alternative storage media
- NDAC 81-01.1-04-09Effect on hardcopy recordkeeping requirements
- NDAC 81-01.1-04-10Records retention - Time period