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. An interim period electronic pull-tab device activity report according to subdivision a of subsection 22 of section 99-01.3-16-09.6. The report must be generated and printed for a site each interim period.

2. Interim period site summary form. The information from the interim period electronic pull-tab device activity report must be recorded on this form each interim period and must include totals for all electronic pull-tab games conducted at the site, including gross proceeds, prizes, and adjusted gross proceeds. It also must include total cash and credit ticket vouchers redeemed for credit in each electronic pull-tab device and in total, total credit ticket vouchers redeemed, including alcoholic beverage establishment redeemed, organization employee redeemed if applicable, credit ticket voucher redemption kiosk redeemed if applicable, credit ticket vouchers reissued per the interim period electronic pull-tab device activity report, total

credits paid if applicable, employee or kiosk cash long or short if applicable, cash profit or loss, cash long or short, and bank deposit.

a. The system-generated interim period electronic pull-tab device activity report must be attached and retained with the interim period site summary.

b. All redeemed credit ticket vouchers credited through an electronic pull-tab device and exchanged for cash and alcoholic beverage establishment, organization, and credit ticket voucher redemption kiosk redeemed must be retained with the interim period site summary.

3. Summary report - all games. The total game activity information from each interim period site summary, including gross proceeds, prizes, adjusted gross proceeds, cash profit or loss, and cash long or short for all games conducted at a site must be posted to a summary report - all games. The summary report - all games must include cumulative totals for gross proceeds, prizes, adjusted gross proceeds, cash profit or loss, and cash long or short. Cumulative cash profit must reconcile to the amount reported on the gaming tax return.

4. If an organization employee redeems credit ticket vouchers at a site, a daily employee report documenting the starting and ending cash on hand, IOU records according to section 99-01.3-03-06, and the number of and total dollar amount of credit ticket vouchers redeemed, credits paid, and cash long or short.

5. If an organization has established a kiosk cash bank, for each interim period visit, an accounting of the starting and ending cash on hand, cash dispensed out, total dollar amount of credit ticket vouchers redeemed and reissued, charity donations, cash long or short, and amount reimbursed to kiosk.

6. If an organization has established a runner cash reserve bank for the buyback of credit ticket vouchers, for each interim period visit, an accounting of the starting and ending cash on hand according to subsection 2 of section 99-01.3-03-06 must be completed.

7. Credit redemption register, including the organization and site name, name of manufacturer, quarter, date, device or kiosk identification or serial number, amount, if credits were still on the electronic pull-tab device or kiosk, player's name and signature, signature or initials of person who paid the player, alcoholic beverage establishment reimbursement information if applicable, and date paid.

8. Cash profit as defined in subdivision e of subsection 9 of section 99-01.3-02-01.

9. An electronic pull-tab closed game summary report according to subdivision d of subsection 22 of section 99-01.3-16-09.6. This report must be generated for each manufacturer. Each game's closed game summary report and the total activity of all games must be printed after all electronic pull-tab games are closed at a site and retained with the records. The electronic pull-tab game summary reports for all electronic pull-tab games conducted during a quarter must reconcile to the amounts reported on the gaming tax return.

10. Access log for each electronic pull-tab device or credit ticket voucher redemption kiosk, which includes the organization and site name, name of manufacturer, device identification or serial number, quarter, date, time, reason for entry, and initials of the employee who accessed the device.

11. Deals in play report according to subdivision b of subsection 22 of section 99-01.3-16-09.6, if requested by the attorney general.

12. Monthly and quarterly audit and reconciliation records according to subdivision f of subsection 16 of section 99-01.3-06.1-02.

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

14. Verification of the amount deposited according to a bank statement and an audit of each electronic pull-tab game's activity according to subsections 6 and 7 of section 99-01.3-03-10.

15. The count and reconciliation of cash banks according to subsections 4 and 6 of section 99-01.3-03-09.

History: Effective July 1, 2018; amended effective January 1, 2023; July 1, 2026.

General Authority: NDCC 53-06.1-01.1

Law Implemented: NDCC 53-06.1-01.1