81-01.1-04-10. Records retention - Time period.

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.

History: Effective June 1, 2002.

General Authority: NDCC 28-32-02

Law Implemented: NDCC 57-01-02