N.D. Admin. Code 81-01.1-04-01
Current through Supplement No. 395, January, 2025
The purpose of this regulation is to define the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information. It is also the purpose of the regulation to address these requirements where all or a part of the taxpayer's records are received, created, maintained, or generated through various computer, electronic, and imaging processes and systems.
N.D. Admin Code 81-01.1-04-01
General Authority: NDCC 28-32-02
Law Implemented: NDCC 57-01-02