N.D. Admin. Code 81-01.1-04-10
Current through Supplement No. 395, January, 2025
Nothing contained in this chapter modifies any previous policy adopted by the tax commissioner relating to the period of time records must be retained by the taxpayer, unless the tax commissioner had provided in writing that the records are no longer required. All records required to be retained under this chapter shall be retained according to the record retention schedule required for each tax type.
N.D. Admin Code 81-01.1-04-10
General Authority: NDCC 28-32-02
Law Implemented: NDCC 57-01-02