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 day's activity: a. The starting and ending cash and chip banks and IOU records according to section 99-01.3-03-06; b. Drop box cash and values of fill and credit slips of each table; c. Cash profit as defined in subdivision j of subsection 9 of section 99-01.3-02-01; d. Daily surveillance review log; e. For tournament play, the fees; rebuys; add-ons collected; name and address of each player, signature or initials, and date of the employee who collected the fee; f. For tournament play, prize register according to section 99-01.3-03-07 and record of win according to section 99-01.3-03-08; g. A summary of gross proceeds, prizes, adjusted gross proceeds, cash profit, cash long or short, and bank deposit. The summaries of all twenty-one activity for a quarter must reconcile to the tax return; and h. For a video surveillance system, dealer percent-of-hold information and video review documentation must be retained for one year from the end of the quarter of the activity.

2. Inventory records according to subsection 5 of section 99-01.3-03-09.

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

4. An organization using a combined cash bank for twenty-one and paddlewheel at a site shall allocate the cash long or short of the combined cash bank to twenty-one.

5. 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.

6. The count and reconciliation of cash banks and casino and betting chips according to subsections 4, 5, 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