Section 4.1-03-14 - Transaction records - Inspection by commission1. Any person required to collect or submit an assessment under this chapter shall keep a record of: a. The number of cattle: (2) Initially transferred; and(3) Otherwise subject to assessment under this chapter;b. The date of any transaction involving cattle referenced in subdivision a;c. The name of the person who sold the cattle;d. The number of cattle imported or the equivalent of beef or beef products;e. The amount of any assessment forwarded;f. The reason for any discrepancy between the amount forwarded and the dollar amount obtained when multiplying the number of cattle referenced in subdivision a by the per head assessment; and g. The date on which any assessment was paid.2. All records required by this section and any records required to verify other information provided to the commission in accordance with this chapter must be:a. Maintained for a period of at least three years; andb. Made available for inspection by the commission upon request.