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North Dakota · Through 2026-07-31T11:12:02 · Newer source version available

N.D. Cent. Code § 57-43.3-25: Retention of records - Subject to inspection

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Where this section sits in the code
  1. Title 57 Taxation
  2. Chapter 57-43.3 Aviation Fuel Tax

A refiner, supplier, distributor, importer, exporter, terminal operator, and retailer shall maintain and retain records of all aviation fuel refined, purchased, imported, or otherwise acquired; all aviation fuel exported, sold, distributed, and used; and all inventory records, for a period of not less than three years. Inventory records include physical readings, metered readings of sales, delivery tickets, and delivery readings. The records are open to inspection during business hours by the commissioner or by any agent or employee authorized by the commissioner.

Collected 2026-09-02T21:04:14Z. Source file · JSON

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