Section 99-01.3-04-08 - RecordkeepingRecords must include and be retained for three years from the end of the quarter in which the activity was reported, unless otherwise provided by rule:
1. For each session: a. The gross proceeds for each type of sale or game. If a site system involving bingo card marking devices is used, records must include the summary report for the session according to subdivision c of subsection 1 of section 99-01.3-16-09.1;b. The starting and ending cash on hand and IOU records according to section 99-01.3-03-06;c. Cash profit as defined in subdivision a of subsection 9 of section 99-01.3-02-01;d. A summary of gross proceeds, prizes, adjusted gross proceeds, cash profit, cash long or short, and bank deposit. The summaries of all sessions for a quarter must reconcile to the tax return;e. Prize register according to section 99-01.3-03-07 and record of win according to section 99-01.3-03-08;f. Record of called bingo numbers according to subsection 15 of section 99-01.3-04-03;g. Inventory records according to subsections 2 and 3 of section 99-01.3-03-09;h. A copy of or reference to a bingo program according to subsection 30 of section 99-01.3-04-03;i. For progressive games, a record according to subsection 28 of section 99-01.3-04-03;j. All voided paper bingo cards, other voided sealed and unpeekable bingo cards, and exchanged bonanza bingo cards, which must be retained for six months;k. Gift certificate register according to subdivision b of subsection 4 of section 99-01.3-04-03;l. Redeemed gift certificates and discount coupons; andm. Purchase invoice or receipt documenting the cost and description of a merchandise prize.2. Ideal cash bank master records according to subsection 4 of section 99-01.3-03-09.3. Verification of the amount deposited according to a bank statement, and an audit of the game's activity according to subsections 6 and 7 of section 99-01.3-03-10.4. The count and reconciliation of paper bingo cards, rolls of tickets, and cash banks according to subsections 2, 3, 4, and 6 of section 99-01.3-03-09.N.D. Admin Code 99-01.3-04-08
Effective May 1, 1998; amended effective July 1, 2000; July 1, 2002; July 1, 2004; October 1, 2006; July 1, 2010.Amended by Administrative Rules Supplement 2016-360, April 2016, effective 4/1/2016.Amended by Administrative Rules Supplement 369, July 2018, effective 7/1/2018.Amended by Administrative Rules Supplement 2022-387, January 2023, effective 1/1/2023.General Authority: NDCC 53-06.1-01.1
Law Implemented: NDCC 53-06.1-01.1