Books and records to be kept to substantiate reports.

43-02-03-85. Books and records to be kept to substantiate reports. All producers, transporters, storers, refiners, gasoline or extraction plant operators, and initial purchasers within North Dakota shall make and keep appropriate books and records for a period not less than six years, covering their operations in North Dakota from which they may be able to make and substantiate the reports required by this chapter. History: Amended effective January 1, 1983; July 1, 2002. General Authority: NDCC 38-08-04 Law Implemented: NDCC 38-08-04