ND SB2128

Extends the record retention requirement for retailers from three years to six years and three months for sales tax purposes under section 57-39.2-10.

Extends the record retention requirement for retailers and persons using tangible personal property for resale from three years to six years and three months under section 57-40.2-09.

Clarifies that all books, invoices, and other records required to be retained must be open to examination by the tax commissioner or authorized agents at any time.

Requires records to be made available within North Dakota for examination upon reasonable notice when the tax commissioner issues an order to that effect.