North Dakota Administrative Code › Title 99 - State Gaming Commission › Article 99-01.3 - Games of Chance › Chapter 99-01.3-15 - Distributors › Section 99-01.3-15-10 - Recordkeeping

Current through Supplement No. 393, July, 2024
A distributor shall maintain complete, accurate, and legible
				  accounting records in North Dakota. The records must be retained for three
				  years and include, by month:
1.
				Purchase invoices for gaming equipment.
2. Sales of gaming and nongaming equipment,
				supplies, and services sold or provided on a distributor's invoice. A sales
				invoice must be prepared on a form approved by the attorney general and
				include:
a. License number of the
				distributor;
b. Business name and
				address of the buyer and business name and address where the gaming equipment
				or supplies were shipped to or where the service was performed;
c. License or permit number of the buyer, if
				applicable;
d. Invoice number and
				date;
e. Date shipped or date of
				service;
f. Indication for a credit
				memo;
g. Quantity, price, and
				description of each item of gaming equipment, supplies, and services. This
				includes the name of game and indication of the item as a deal of pull tabs,
				electronic deal of pull tabs, club special, prize board, tip board, seal board,
				raffle board, punchboard, sports-pool board, calcutta board, or series of
				paddlewheel ticket cards. For a deal of pull tabs (excluding jar tickets), it
				must include a manufacturer's form number. For a series of paddlewheel ticket
				cards, it must include the number of paddlewheel ticket cards and number of
				tickets on each card. For a prize board, it must include separate costs,
				including sales tax, for a merchandise prize (if any), coins, and board and
				pull tabs. For paper bingo cards, it must include the primary color of single
				cards or primary color of the top card of collated booklets, type (number of
				faces on a sheet) of collated booklets or single cards, number of cards in a
				collated booklet, and serial number and size of series. For dispensing devices,
				it must include name of the device and its model and serial number. For a site
				system with bingo card-marking devices and electronic quick shot bingo site
				operating system with card-marking devices, it must include the quantity of
				devices and name, model and serial number, and version of the system and
				devices. For a fifty-fifty raffle system, it must include name of the system
				and its model and serial number. For electronic pull-tab devices with operating
				system, it must include the quantity, name, model, and serial numbers of the
				devices and version of the operating system. For service work performed, it
				must include the nature of the work and identify the system or device the work
				was performed on;
h. Gaming stamp
				number;
i. Ideal gross proceeds,
				ideal adjusted gross proceeds, price of a merchandise prize, and value of a
				last sale prize;
j. An indication
				that a deal was resealed and the reason, if applicable; and
k. For electronic pull-tab devices with
				operating systems for which a fixed rate per electronic pull-tab ticket sold is
				charged, the sales invoice must include a separate line item amount for each
				site and specific set of games that the fixed rates are being billed for.
				Charges for each specific set of games for a site must be easily identifiable
				on the sales invoice and must include the site name, manufacturer, and the date
				range for which the charges apply.