23.16.2306    REPORTING AND RECORD KEEPING REQUIREMENTS

(1) Within 15 days following the end of each calendar quarter, a licensed manufacturer shall submit to the department a quarterly activity report (form 18), which is available upon request from the department.

(2) The report must list the following information for all electronic live bingo and keno equipment shipped into or within the state by the manufacturer:

(a) model number;

(b) serial number;

(c) destination; and

(d) any other information required by the department.

(3) A licensed manufacturer shall retain for a minimum of 12 full quarters from the previous quarterly tax return due date all records verifying the information reported under this rule.

History: 23-5-115, MCA; IMP, 23-5-115, MCA; NEW, 1991 MAR p. 1942, Eff. 10/18/91; AMD, 1997 MAR p. 404, Eff. 2/25/97.