N.D. Cent. Code § 57-36-09.1
Current through 2024 Legislative Session
Records of all deliveries of shipments of cigarettes, snuff, cigars, electronic smoking devices, or other tobacco products from a licensed outlet to persons within this state must be kept by the outlet and be available to the tax commissioner for inspection. They must show the name and address of the consignee, the date, the quantity and purchase price of cigarettes, snuff, cigars, electronic smoking devices, or other tobacco products delivered, and such other information as the tax commissioner may require. These records must be preserved for three years from the date of delivery of the cigarettes, snuff, cigars, electronic smoking devices, or other tobacco products.
N.D.C.C. § 57-36-09.1