Section 99-01.3-06-03 - 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. All redeemed and unsold pull tabs or punches for a game must be retained as documentation for gross proceeds and prizes for one year from the end of the quarter in which the activity was reported on a tax return.2. For a commingled game, an accounting of each deal's, shift's, or day's redeemed pull tabs, including the number by prize value, total prizes, and number of redeemed top tier pull tabs by game serial number. This accounting must be consistent and be done each time a deal is added to a game, a shift ends, or at the end of each day. If the accounting is done each time a deal is added to a game, the redeemed winning pull tabs for the period must be grouped separately and retained with all other groups of pull tabs of that game. If the accounting is done at the end of each shift or day, the redeemed winning pull tabs for each shift or day must be banded and each banded group must be dated with the date of activity and be retained in a storage container with all other banded groups of that game. For each game, there must be a daily accounting of deals added to a game, by gaming stamp and game serial numbers, and of the cash profit and bank deposit.3. For a club special, tip board, seal board, prize board, and punchboard, an accounting of prizes, by state gaming stamp number.4. A daily accounting of starting and ending cash on hand and IOU records according to section 99-01.3-03-06.5. For a deal of pull tabs or prize board, the game information sheet, flare with the state gaming stamp affixed, and one master flare; and for a club special, tip board, punchboard, and seal board, the flare, with the state gaming stamp affixed.6. A summary of ideal gross proceeds, value of unsold pull tabs or punches, gross proceeds, prizes, adjusted gross proceeds, cash profit, cash long or short, and bank deposit. The summaries for a quarter must reconcile to the activity reported on the tax return.7. Record of win according to section 99-01.3-03-08.8. Inventory records according to subsection 1 of section 99-01.3-03-09.9. Ideal cash bank master records according to subsection 4 of section 99-01.3-03-09.10. An organization approved by the attorney general to use a combined cash bank for pull tab games at a site shall document the allocation of cash profit to each game based on the ratio of a game's adjusted gross proceeds to the total adjusted gross proceeds of all the games.11. For a commingled game, club special, tip board, seal board, prize board, and punchboard the cash profit as defined in subdivisions c, f, and g of subsection 9 of section 99-01.3-02-01.12. Interim audit records according to subsection 12 of section 99-01.3-06-02.13. 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 99-01.3-03-10.14. Purchase invoice or receipt documenting the cost and description of a merchandise prize.15. The count and reconciliation of deals, games, and cash banks according to subsections 1, 4, and 6 of section 99-01.3-03-09.N.D. Admin Code 99-01.3-06-03
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