Section 99-01.3-12.1-05 - 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 for a game, including column sold out indicators, 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. The deal's game information sheet, flare with the state gaming stamp affixed, and supplemental signup sheet if applicable.3. Purchase invoice or receipt documenting the cost and description of merchandise prizes.4. Record of win according to section 99-01.3-03-08.5. Credit redemption register, including the date, amount, if credits were still on the device, player's name and signature, signature or initials of person who paid the player, bar reimbursement information if applicable, and date paid.6. If an employee redeems winning pull tabs at a site, a daily employee report documenting the starting and ending cash on hand, IOU records according to section 99-01.3-03-06, change in cash bank, total cash prizes, credits paid, and cash long or short.7. Cash profit as defined in subdivision h of subsection 9 of section 99-01.3-02-01.8. Interim period site summary, including gaming stamp number and game serial number, date placed and date removed, meter readings, test vends, currency withdrawn, total cash prizes redeemed by bar and organization employees, credit redemption register refunds, cash receipts, and bank deposit.9. A summary that includes the following:a. Cumulative cash receipts, bank deposits, and prizes;b. Reconciliation of nonresettable meters for currency and the number of pull tabs dispensed to the currency in the device and to the value of the pull tabs dispensed; andc. Ideal gross proceeds, value of unsold pull tabs, gross proceeds, total cash prizes, total prizes paid by check, cost of coins, total prizes, adjusted gross proceeds, cash profit, and cash long or short. The summaries of all prize boards for a quarter must reconcile to the tax return.10. Access log, including the date, time, nonresettable currency meter reading, reason for entry, and initials of the employee.11. Inventory records according to subsection 1 of section 99-01.3-03-09.12. Ideal cash bank master records according to subsection 4 of section 99-01.3-03-09.13. 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. The count and reconciliation of deals and cash banks according to subsections 1, 4, and 6 of section 99-01.3-03-09.N.D. Admin Code 99-01.3-12.1-05
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, 53-06.1-06