North Dakota Administrative Code › Title 99 - State Gaming Commission › Article 99-01.3 - Games of Chance › Chapter 99-01.3-06 - Pull Tabs, Club Special, Tip Board, Seal Board, Prize Board, and Punchboard › Section 99-01.3-06-03 - Recordkeeping

Current through Supplement No. 393, July, 2024
Records must include and be retained for three years from the
				  end of the quarter in which the activity was reported, unless otherwise
				  provided by rule:
1. All redeemed and
				unsold pull tabs or punches for a game must be retained as documentation for
				gross proceeds and prizes for one year from the end of the quarter in which the
				activity was reported on a tax return.
2. For a commingled game, an accounting of
				each deal's, shift's, or day's redeemed pull tabs, including the number by
				prize value, total prizes, and number of redeemed top tier pull tabs by game
				serial number. This accounting must be consistent and be done each time a deal
				is added to a game, a shift ends, or at the end of each day. If the accounting
				is done each time a deal is added to a game, the redeemed winning pull tabs for
				the period must be grouped separately and retained with all other groups of
				pull tabs of that game. If the accounting is done at the end of each shift or
				day, the redeemed winning pull tabs for each shift or day must be banded and
				each banded group must be dated with the date of activity and be retained in a
				storage container with all other banded groups of that game. For each game,
				there must be a daily accounting of deals added to a game, by gaming stamp and
				game serial numbers, and of the cash profit and bank deposit.
3. For a club special, tip board, seal board,
				prize board, and punchboard, an accounting of prizes, by state gaming stamp
				number.
4. A daily accounting of
				starting and ending cash on hand and IOU records according to section
				99-01.3-03-06.
5. For a deal of pull tabs or prize board,
				the game information sheet, flare with the state gaming stamp affixed, and one
				master flare; and for a club special, tip board, punchboard, and seal board,
				the flare, with the state gaming stamp affixed.
6. A summary of ideal gross proceeds, value
				of unsold pull tabs or punches, gross proceeds, prizes, adjusted gross
				proceeds, cash profit, cash long or short, and bank deposit. The summaries for
				a quarter must reconcile to the activity reported on the tax return.
7. Record of win according to section
				99-01.3-03-08.
8. Inventory records according to subsection
				1 of section
				99-01.3-03-09.
9. Ideal cash bank master records according
				to subsection 4 of section
				99-01.3-03-09.
10. An organization approved by the attorney
				general to use a combined cash bank for pull tab games at a site shall document
				the allocation of cash profit to each game based on the ratio of a game's
				adjusted gross proceeds to the total adjusted gross proceeds of all the
				games.
11. For a commingled game,
				club special, tip board, seal board, prize board, and punchboard the cash
				profit as defined in subdivisions c, f, and g of subsection 9 of section
				99-01.3-02-01.
12. Interim audit records according to
				subsection 12 of section
				99-01.3-06-02.
13. 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.
14. Purchase invoice or receipt documenting
				the cost and description of a merchandise prize.
15. The count and reconciliation of deals,
				games, and cash banks according to subsections 1, 4, and 6 of section
				99-01.3-03-09.
General Authority:
NDCC 53-06.1-01.1
Law Implemented:
NDCC
					 53-06.1-01.1