Section 99-01.3-04.1-04 - 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 electronic quick shot bingo site operating system involving a bingo card-marking device must include the summary report for the session according to subdivision j of subsection 12 of section 99-01.3-16-09.4;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 the total dollar value of credits sold, total dollar value of unplayed credits cashed out, gross proceeds, prizes won, unclaimed prizes, prizes paid, adjusted gross proceeds, cash profit, cash long and short, and bank deposit. The summaries of all sessions for a quarter must reconcile to the tax return;e. Prize report according to subdivision l of subsection 12 of section 99-01.3-16-09.4;f. Record of win according to section 99-01.3-03-08; andg. Record of the balls or numbers predrawn, including bonus numbers and a record of numbers actually entered into the electronic quick shot bingo site operating system according to subdivision m of subsection 12 of section 99-01.3-16-09.4.2. 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 cash banks according to subsections 4 and 6 of section 99-01.3-03-09.N.D. Admin Code 99-01.3-04.1-04
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