Records must be retained for three years from the end of the quarter in which the activity was reported, unless otherwise provided by rule, and include:

1. For each session:

a. The gross proceeds for each type of sale or game. If a site system involving bingo card marking devices is used, records must include the summary report for the session according to subdivision c of subsection 1 of section 99-01.3-16-09.1; b. The starting and ending cash on hand and IOU records according to section 99-01.3-03-06; c. Cash profit as defined in subdivision a of subsection 9 of section 99-01.3-02-01; d. A summary of gross proceeds, prizes, adjusted gross proceeds, cash profit, cash long or short, and bank deposit. The summaries of all sessions for a quarter must reconcile to the tax return; e. Prize register according to section 99-01.3-03-07 and record of win according to section 99-01.3-03-08; f. Record of called bingo numbers according to subsection 15 of section 99-01.3-04-03; g. Inventory records according to subsections 2 and 3 of section 99-01.3-03-09; h. A copy of or reference to a bingo program according to subsection 29 of section 99-01.3-04-03; i. All voided paper bingo cards, other voided sealed and entirely concealed bingo cards, exchanged bonanza bingo cards, and voided tickets, which must be retained for six months; j. Gift certificate register according to subdivision b of subsection 4 of section 99-01.3-04-03; k. Redeemed gift certificates and discount coupons; and l. Purchase invoice or receipt documenting the cost and description of a merchandise prize.

2. Ideal cash bank master records according to subsection 4 of section 99-01.3-03-09.

3. Verification of the amount deposited according to a bank statement, and an audit of the game's activity according to subsections 6 and 7 of section 99-01.3-03-10.

4. The count and reconciliation of paper bingo cards, rolls of tickets, and cash banks according to subsections 2, 3, 4, and 6 of section 99-01.3-03-09.

History: Effective May 1, 1998; amended effective July 1, 2000; July 1, 2002; July 1, 2004; October 1, 2006; July 1, 2010; April 1, 2016; July 1, 2018; January 1, 2023; July 1, 2026.

General Authority: NDCC 53-06.1-01.1

Law Implemented: NDCC 53-06.1-01.1