North Dakota Century Code Title 57. Taxation § 57-63-07. Records required
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A facility required to pay an assessment under this chapter shall preserve and maintain the records as the commissioner may require for a period of three years and one month. All records must be open to examination at any time by the commissioner or any of the commissioner's duly authorized agents.
Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-63-07. Records required - last updated January 01, 2020 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-63-07.html
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