Statutes, codes, and regulations
North Dakota Administrative Code
Title 99 - State Gaming CommissionArticle 99-01.3 - Games of Chance
Chapter 99-01.3-03 - Accounting Rules
Section 99-01.3-03-05 - Reconciliation of net proceeds and trust account carryovers

N.D. Admin. Code 99-01.3-03-05

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Current through Supplement No. 394, October, 2024
Section 99-01.3-03-05 - Reconciliation of net proceeds and trust account carryovers

If an organization's gaming account check register balance is less than its net proceeds carryover balance or its trust account check register balance is less than its trust account carryover balance, or both, as reported on the tax return for the quarter ended December thirty-first, the organization shall deposit the amount of the difference in the respective account by January thirty-first or an extended date approved by the attorney general. The source of the deposit must be nongaming funds. An organization shall provide the attorney general with evidence of the deposit.

N.D. Admin Code 99-01.3-03-05

Effective May 1, 1998; amended effective July 1, 2000.

General Authority: NDCC 53-06.1-01.1

Law Implemented: NDCC 53-06.1-01.1