# Title 99 — State Gaming Commission

## Article 99-01.3 — Games of Chance

## Chapter 99-01.3-04 — Bingo

### § 99-01.3-04-01. Bingo.

"Bingo" is when a player buys a card or uses a bingo card marking device and marks squares, or a
radio frequency signal or Wi-Fi transmission marks squares on a marking device, as a caller
announces a letter and number or only a number for speedball bingo. Speedball bingo is a game in
which a bingo caller announces the drawn numbers in a fast manner. A winning player of a game is the
player who first covers a predetermined pattern of squares by matching letters and numbers on a bingo
card with balls drawn and called for that or another game and timely calls out the word "bingo". Except
for quick shot bingo and bonus games, there must be a winning player for each bingo game. Quick shot
bingo is a bingo game in which all of the numbers are predrawn and that may or may not have a
winning player and if there is a winning player, the player is not required to timely call out the word
"bingo". Bonanza bingo is a game in which a bingo caller predraws a certain quantity of balls before a
session begins for a predetermined pattern and unless a player has already won, the caller will draw
additional balls until a player wins the game. In both quick shot and bonanza bingo games, players may
buy and play the cards throughout the session.
History: Effective May 1, 1998; amended effective July 1, 2000; July 1, 2002; October 1, 2006; July 1,
2010; July 1, 2012; April 1, 2016.
General Authority: NDCC 53-06.1-01.1
Law Implemented: NDCC 53-06.1-01.1
### § 99-01.3-04-02. Equipment.

An organization shall use this equipment:
1. A device from which balls are withdrawn or a certified and approved random number
generator. If a random number generator is not used, a set of either seventy-five or ninety
balls bearing the letters and numbers corresponding to the bingo cards in play. The balls must
be stored in a safe storage place when not in use and be available for inspection by a player
before a session begins. The balls must be equal size, weight, shape, and balance and must
be in a receptacle before each game begins. A flashboard is optional.
2. Hard cards and paper cards, including paper cards that have two numbers in a square or
enable a player to select and print numbers on a blank card, may be used. A blank card may
be used if:
a. A card is a two-part carbonless card with a control number and five columns of numbers;
b. A player shall legibly print in ink one number in each blank square. A middle square, if
any, may be a free space. The numbers cannot be repeated on a card and they must
correspond with the letters and numbers of the bingo balls;

c. After a card is completed, a player shall provide an employee with the card before the
start of the game. An employee shall ensure that the numbers are legible, validate the
original and duplicate parts of a card, retain the original part, and return the duplicate part
to the player; and
d. An employee shall verify a winning player's card and match the card's original part to the
duplicate part. A card must be voided if it is illegible or altered.
3. Before conducting a bingo session, an employee shall test the equipment and ensure it is
working properly.
4. An organization may not separate a collated set of paper bingo cards except to apply
subsection 10 of section 99-01.3-04-03 or cut up a paper bingo card that has two or more
faces on it to separately sell the cards or faces.
History: Effective May 1, 1998; amended effective July 1, 2000; July 1, 2002; July 1, 2010; January 1,
2023.
General Authority: NDCC 53-06.1-01.1
Law Implemented: NDCC 53-06.1-01.1
### § 99-01.3-04-03. Conduct and play.

1. The following rules, information, and policies must be posted or made available to players in
the area where bingo activity is conducted. If made available to players, the rules, information,
and policies must be in the form of a handout that is easily visible to the players and may not
be a copy of the gaming law and rules:
a. A person may not separate a paper card when there are two or more faces on a sheet;
b. A person under eighteen years of age may not play bingo unless an individual, eighteen
years of age or older, accompanies a minor when buying a bingo card or package and
throughout the session. The adult may not be an employee on duty. This rule does not
apply if a person under twenty-one years of age is not allowed on the site or an
organization has a permit or prize structure that does not exceed the limit of a permit;
c. If an organization does not restrict duplicate paper cards from being in play for a game, it
shall post or make available that information to all players before their purchase of cards
or packages;
d. The actual letter and number on a ball drawn or freely awarded is official;
e. If a person knowingly uses a fraudulent scheme or technique to cheat or skim involving
bingo, regardless of the amount gained, the offense is a class C felony punishable by a
five thousand dollar fine or five years in jail or both;
f. A bingo card is void if it is taken outside the gaming area;
g. If a player attempts to falsify or falsifies a record of win, the prize is forfeited;
h. If a player receives a partial bingo cash prize the day of the bingo session, the remaining
bingo cash prize must be made available or postmarked to the winning player within
seven calendar days;
i. A policy of when an organization may cancel a bingo session;
j. A policy that if a player has more than one bingo on one card or on two or more cards for
a game, whether it is considered as one bingo or more than one bingo for splitting a prize
with another winning player;

k. A policy that a bingo is timely called by a player when, on the last number called, the
player calls the word "bingo" or other required word before the bingo caller announces
the whole letter and number of the next ball to be called, or other policy;
l. A policy on sharing a prize by two or more winning players on identically or differently
priced cards. A policy must include the following except that an organization may award a
minimum prize:
(1) If a prize is cash and all winning players bingo on identically priced cards, the cash
prize must be divided equally. An organization may round fractional dollars.
(2) If a prize is cash and the winning players bingo on differently priced cards, an
organization shall award each winning player:
(a) The designated prize;
(b) An equal share of the designated prize; or
(c) A proportional part of the designated prize for that card or any other fair
method. The proportional part is the ratio that each winning player is in relation
to the total number of winning players. To illustrate, if three players bingo on
differently priced cards, each player is to be awarded one-third of the
designated prize for that player's card.
(3) If a prize is merchandise and it cannot be divided, an organization shall do one of
these options which must be disclosed in the bingo program or promotional material
or announced before the bingo session:
(a) Award each winning player a substitute merchandise prize, which must be of
equal value, and the total value of all substitute merchandise prizes awarded
must at least total the retail price of the original prize. A merchandise prize may
be redeemable or convertible into cash at an organization's option;
(b) Award a certain cash split amount that totals the retail price of the original
prize; or
(c) Conduct a continuous or separate playoff game between the winning players;
m. A policy that a player may or may not use a bingo card marking device and play
additional paper bingo cards at the same time; and
n. A policy that a player may or may not share the player's bingo package with another
player.
2. An organization shall make these announcements:
a. Before each session, the policies on:
(1) When a bingo is timely called by a player;
(2) Whether the bingo caller, floorworker, or both must hear and acknowledge a player
who calls the word "bingo" or other required word; and
(3) That a player is responsible for ensuring that the bingo caller, floorworker, or both
hear and acknowledge the player; and
b. Before each game, the game's winning bingo pattern.

3. An employee may only assist a disabled player in playing a bingo card or assist a player in
how to use a bingo card marking device. A legally blind or disabled player may use the
player's personal braille or special card when an organization does not provide such a card.
An organization may inspect and reject the card.
4. An employee may not sell or award a gift certificate as a prize unless:
a. A certificate is accounted for when it is sold or awarded. An employee shall issue a
certificate to the purchaser or player and retain a copy or stub of the certificate with the
daily records and record the certificate on a register to document the sale. An
organization shall recognize a sale of a certificate as gross proceeds on the tax return for
the quarter in which it was sold. A certificate awarded as a prize has no cash value. A
certificate must be used to buy only a bingo card or package;
b. A register is maintained which accounts for all certificates sold or awarded at a site. A
register must include, for each certificate, a consecutive control number, selling price (if
applicable), dates issued and redeemed, sites at which it is issued and redeemed, and
initials of the employees who issue and redeem the certificate; and
c. A redeemed certificate is signed by a player and retained by an organization with the
daily accounting records. A player is issued a bingo card or package at the site when the
certificate is redeemed.
5. If an organization changes a publicly announced bingo program for a session in which a
potential prize or the number of games is reduced, an employee shall notify a player of the
change before the player buys a card.
6. If an organization sells two or more differently priced cards or packages for a game, it shall
use a different type, color, serial number, or a distinctive identifiable feature for each differently
priced card or package. An organization may not use the same serial numbered paper bingo
cards for more than one game or group of games during a bingo session, unless the face of a
card is a different color or a paper card tracking number is used.
7. If an organization accepts a discount coupon, the redeemed coupon must contain the dollar
value or percentage discount and be signed by a player. An employee shall write the value of
the bingo card or package purchased on the face of the coupon unless the value is already
stated, record the date on the coupon or on a group of coupons for a session, and retain the
coupon with the daily records. The value of a player's one or more coupons must be less than
the value of the card or package bought.
8. If an organization accepts a donated item in exchange for a discount, an employee shall
account for the discount on a register as part of the daily records. A discount must be less
than the value of the card or package bought. A register must contain:
a. Bingo session and date of the session;
b. Amount of the discount;
c. Value of the bingo card or package bought;
d. Signature of the player;
e. Total amount of bingo card or package discounts for the session; and
f. Date and initials of the cashier.

9. A card or package must be bought on a site immediately before the start of a game or during a
session. However, an organization may presell a card or package for a special session that
involves a bingo prize or prizes that equal or exceed ten thousand dollars for the session
provided the organization:
a. Uses a consecutively numbered two-part receipt to register a player who prepays. One
part is issued to a player who shall redeem the receipt to receive the card or package.
The second part is retained by the organization to account for the gross proceeds;
b. Separately accounts for the gross proceeds and reports it on a tax return for the quarter
in which the game is conducted; and
c. Provides a card or package to the player before the start of the session that day.
10. No card may be sold for a game which is in progress or ended except for a bonanza bingo or
a game that has all of its numbers predrawn. If a paper bingo card is included in a package for
a game in progress or ended, the card must be withdrawn and destroyed. An employee may
exchange a purchased package for another package if the employee accounts for all the
cards of the first package and a session has not started.
11. An organization may allow a player to use a bingo card marking device provided by the
organization that marks an electronic card image of a purchased card as follows:
a. A device cannot be reserved for a player unless a player is disabled. An organization
shall provide each player an equal opportunity to use the available devices on a
first-come, first-served basis. A device cannot be issued through a floorworker;
b. A device must be used only to play bingo cards at a site where the site system is located
and the session is being conducted;
c. A device must be rented for a fixed amount, regardless of the price for a card or package
or number of cards played through the device, or provided free to a player for the player's
temporary use during the session. Rental fees charged to players for the use of devices
is nongaming income;
d. No player can use more than one device at a time during a session;
e. No player can play more than seventy-two single-faced cards per game on a device and
cannot choose or reject cards;
f. An organization shall use paper bingo cards in the session that are of a series different
than the cards downloaded in or played on the devices;
g. If a card or package may be used in a device and in paper form, it must be sold for the
same price. An organization may sell a special card or package to a player for use only in
a device. The organization may require a player to buy a minimum-priced card or
package to use a device;
h. If a player rents a device while a game for that session is in progress, the player may not
play that game and a cashier shall record on the player's receipt that the specific game
number is void;
i. An organization may print a facsimile of a winning card and post it for players to inspect;
j. A player may use an input function key on a device or an organization may use a radio
frequency signal or Wi-Fi transmission to mark each number as it is called. When a
player inputs a number or an organization sends a radio frequency signal or Wi-Fi

transmission, a device may automatically mark all the player's cards that contain that
number;
k. If a player has a winning card, the player shall:
(1) Timely call bingo according to subdivision j of subsection 1 and it must be by a
method other than through a device; and
(2) Provide the device with the winning card displayed to a floorworker to verify
according to subsection 18;
l. If a player's call of a bingo is disputed or if the attorney general makes a request, an
organization shall print the winning card stored on the site system;
m. An organization shall have at least one spare device available should a device in use
malfunction. If a player's device malfunctions, the player may replace the device with a
spare device. An organization shall restore the player's same cards from the site system;
n. For site systems in which electronic bingo card images are downloaded to a bingo card
marking device, if a player exchanges a device for another device, the original
transaction of the first device must be voided and the transaction involving the second
device must be recorded as a sale;
o. An organization may perform routine maintenance on a site system and bingo card
marking device; and
p. An organization shall back up all of a site system's accounting information for a session
on a separate electronic media file prior to the start of the next business day and retain
the backup file for three years from the end of the quarter in which the activity was
reported on a tax return. The accounting information must comply with subsection 1 of
section 99-01.3-16-09.1.
12. After the start of a session, an organization may not refund the purchase price of a card or
package unless a site incurs an electrical power loss, there is inclement weather, an
organization experiences an extraordinary incident, a session is canceled, or a player has an
emergency.
13. If an organization sells hard cards before each game, during the game an employee shall
count the number of hard cards played by all the players to the number recorded as sold. If
the comparison reveals an irregularity, the gaming manager shall take corrective action.
14. An organization may not sell a bingo package that contains a variable number of cards based
on each player's ability to play. Each separately priced package must contain a standard
number of cards.
15. If a game has an actual or potential prize valued at fifty dollars or greater or is a bonus game,
an employee shall use an electronic bingo card verifier; record in writing the called numbers
and the sequence in which they were drawn; or audio recording of the bingo caller calling the
balls. When a player bingos, an employee shall retain the bingo card verifier record, the
written record, or audio record, which includes the following and retain these records for six
months:
a. Game number, winning pattern, color and type of card (number of faces on a sheet), type
of package (regular, premium, super), winning series (card) number, and last number
called; and
b. Cash register receipt number, if applicable.

16. A caller shall display the letter and number on the ball to players except for speedball bingo or
when a random number generator is used. An employee shall announce the letters and
numbers on the balls or displayed by a random number generator in their exact sequence;
however, numbers freely awarded do not need to be announced. The caller is also not
required to announce all letters and numbers for a game in which the pattern does not require
the use of the selected letters or numbers. If a player calls bingo and the bingo is invalid, the
next ball called must be in sequence of the balls drawn.
17. A player may bingo more than one time on the same card when an organization conducts
continuation games of more than one pattern on the same card. An organization may also
conduct bonus games where multiple winning patterns may be played on the same card. At
least one pattern must be awarded a prize by an organization for each sequence of bingo
balls called and played on a card.
18. A winning card must be verified by an employee and one neutral player or person unless an
electronic bingo card verifier is used and the display of an electronic bingo card verifier is
shown to all players on a monitor. A floorworker may not access a verifier. For a winning card
on a bingo card marking device, an employee shall compare the serial number of the device
to the receipt for the cards played on that device.
19. An organization may offer a variety of prizes to a winning player who may choose a prize by
random selection or chance. A player may win an additional prize by choosing the prize by
random selection, by an organization drawing from previous winning players, or playing a
game of skill if the player is not required to give anything of value. An organization shall
disclose the potential prizes in the bingo program and notify a player of these prizes before
the player chooses a prize, has the opportunity to win a prize, or plays a game of skill.
20. An organization may award, as a prize, cash, merchandise, merchandise gift certificate, or gift
certificate that can be redeemed for a bingo card or package.
21. An organization may conduct a qualifying game whereby a player wins an opportunity to play
in a special game.
22. An organization may award a bonus prize that is based on a factor incidental to a bingo
program if it is disclosed in a program, calendar, or flyer, and announced before a session,
and is recorded on a prize register. Factors may include a player bingoing on a certain color of
card, combination of colored cards, last number called, particular face of a multifaced card, or
winning a game on the player's birthday.
23. If a player bingos and an employee determines that the player is playing more bingo cards
than were bought, the player's bingo is void.
24. Bonanza bingo and a game that has all of its numbers predrawn must be conducted as
follows:
a. A caller shall initially call a certain quantity of balls. While a caller initially calls the bingo
balls or before the caller calls the next continuous number, a player shall verify that the
letter and number on the balls drawn are correctly displayed. A posted display must be
used for the games, have restricted access, and reference that game;
b. A card must be sealed and unpeekable when it is sold;
c. An organization may sell or exchange cards throughout a session until sales are closed.
If an organization exchanges cards, an employee shall, before the next continuous
number is called, fully account for the floorworkers' sales of cards according to section
### § 99-01.3-04-07. A floorworker may not turn in any exchanged card after the accounting is

begun;

d. If a player bingos before the next continuous number is called, the player wins.
Otherwise, an additional bingo ball is drawn until a player bingos. This rule does not
apply to a game that has all of its numbers predrawn;
e. A game may not extend beyond a session;
f. If an organization permits a player to exchange a partially played card for a new card and
pay a discounted or exchange price, an employee shall:
(1) Validate the date of the session on the card with a mechanical device or rubber
stamp. A card validated for a session, but not sold, must be voided. The
organization shall use a different color of card for each game conducted at a site
during a day;
(2) Retain the exchanged cards as part of the daily records for six months;
(3) Record the validation date and card color used by session; and
(4) Reconcile the cards, accounting for:
(a) Number of cards taken from inventory which must be independently counted
and verified by two employees who shall initial and date the verification;
(b) Number of cards sold;
(c) Number of cards exchanged, which must be separately maintained for each
floorworker. The cards must be recounted by an employee who is not the
floorworker. The employee who controls the floorworker sales report shall band
each floorworker's exchanged cards separately, identify the banded group with
the floorworker's name, session, and initial and date. A floorworker shall also
initial the floorworker's banded group;
(d) Number of cards returned to inventory and voided which must be
independently counted and verified by two employees. Each person shall initial
and date the verification; and
(e) Document any discrepancy and corrective action taken; and
g. A voided card must be retained for six months.
25. If an employee determines, during or immediately after the play of a game and before a card
is verified as a winning bingo, that a ball is missing, the employee shall void the game and
offer the players a fair alternative.
26. An organization shall receipt gross proceeds, including an additional amount paid by a player
for a chance to win an extra prize in a special game, by a cash register, tickets, paper card
count, paper card tracking number, or floorworker sales report, unless written approval is
obtained from the attorney general for use of another receipting method. The receipting
method must reference the primary color and type of cards, serial number, number of cards or
packages sold, discounts applied to each type of card or package sold, or reference other
information approved by the attorney general.
27. If packages are sold which consist of a multiple of cards, records must be maintained that
document the number of and primary color and type of cards that are included as part of each
package.

28. For a progressive game that increases the number of bingo balls to be called or the prize
amount, the organization shall maintain a written record that includes date of session, game
number, number of bingo balls, prize amount increase, and accumulated prize amount.
29. For a site where bingo is the primary game or a site that is leased by a licensed organization,
the organization or any person may not pay bingo prizes in which the total bingo prizes
exceed total bingo gross proceeds for two entire consecutive quarters. However, if bingo is the
primary game at the site, a bingo prize that equals or exceeds ten thousand dollars is
excluded from the calculation of total bingo prizes.
30. An organization shall have a written bingo program for each session. However, if the program
does not change each day or session, an organization may retain one program and record the
dates on which it applied. A program must contain:
a. Name of a site and organization;
b. Date or dates of the sessions;
c. Game number, game description, color and type of card, and prize amount for each
game;
d. Selling prices of the cards or packages;
e. Bonus games and potential prize amounts that may or may not be awarded, if applicable;
and
f. Rental fee charged for a bingo card marking device, if applicable.
History: Effective May 1, 1998; amended effective July 1, 2000; July 1, 2002; July 1, 2004; October 1,
2006; July 1, 2010; July 1, 2012; April 1, 2016; July 1, 2018; January 1, 2023.
General Authority: NDCC 53-06.1-01.1
Law Implemented: NDCC 53-06.1-01.1, 53-06.1-07.1
### § 99-01.3-04-04. Cash register.

This receipting method may be used to record gross proceeds of packages, hard cards, and paper
cards, excluding floorworker sales, by issuing consecutively numbered receipts.
1. A receipt must contain:
a. Name of a site and organization;
b. Date of the session;
c. Receipt number;
d. Selling price of each card or package; and
e. Receipt total.
2. A cash register must:
a. Have at least a consecutive four-digit receipt number which does not return to zero at the
end of any use and retain its transaction count between uses if it is off or without
electricity; and
b. Separately record each type of regular and discounted priced card or package sold,
including a sale of a card or package related to a redeemed gift certificate, and provide a
total for each type of sale. For a discounted card or package, the regular price may be

recorded provided that the discount is recorded and accounted for. When a gift certificate
is sold, the selling price must be recorded on a cash register or daily receipting record.
3. A cash register cashier may not issue a refund or void a sale that has been recorded as a
transaction, but may do a no sale transaction to access a cash drawer. For a refund, a
cashier's supervisor shall execute a refund and initial the refund transaction on the internal
tape or session report. For a voided sale, a cashier's supervisor shall execute a void and initial
the void transaction on the internal tape or session report. A cash register receipt for a refund,
void, or similar item must be initialed by the cashier's supervisor and retained with the daily
records. If a supervisor is not available or if the cashier is the supervisor, another employee
who did not conduct the transaction shall comply with this rule.
4. All transactions and totals, including the number of and total value for each type of card or
package sold, discounts applied to each type of card or package sold, and total gross receipts
must be recorded on an internal tape or session report that must be retained with the daily
records. If a cash register is also used for a purpose other than bingo, the internal tape or
session report from the other use must also be retained.
History: Effective May 1, 1998; amended effective July 1, 2000; July 1, 2002; July 1, 2010; April 1,
2016.
General Authority: NDCC 53-06.1-01.1
Law Implemented: NDCC 53-06.1-01.1
### § 99-01.3-04-05. Tickets.

The ticket receipting method may be used to record gross proceeds of packages, hard cards, and
paper cards, including floorworker sales, by issuing consecutively numbered tickets. These rules apply:
1. All tickets must have a preprinted consecutive number and must be issued consecutively from
a roll.
2. The daily records must contain the ticket color, ticket selling price, and lowest and highest
numbered tickets issued from each roll for a session. A verification of the tickets used must be
done by two persons, unless there is only one employee on duty at the time. Both persons
shall participate in the verification in the presence of each other and resolve any differences.
After completing and documenting the verification, both shall initial the records. Every ticket on
a particular roll must be issued for the same price on that day. Tickets issued for each type of
sale must be recorded separately. A ticket not issued during a session that bears a number
below the highest numbered ticket issued, along with any tickets from the end of the roll which
will not be issued in a future session, must be retained as part of the daily records as unsold.
3. A discount coupon and gift certificate must be recorded in the daily records.
History: Effective May 1, 1998; amended effective July 1, 2002; July 1, 2004; July 1, 2010; July 1,
2012.
General Authority: NDCC 53-06.1-01.1
Law Implemented: NDCC 53-06.1-01.1
### § 99-01.3-04-06. Paper card count.

The paper card count receipting method may be used to record gross proceeds of paper bingo
cards, including floorworker sales. The daily records must include the total number of cards, collated
sets, or packages taken from inventory and returned to inventory. A count of the cards, sets, or
packages taken from or returned to inventory must be done by two persons, unless there is only one
employee on duty at the time. Both persons shall participate in a count of the cards, sets, or packages
in the presence of each other and resolve any difference. After completing and documenting the count,
both persons shall initial the record. The record must include the selling price of the card, set, or

package and number of cards, sets, or packages issued, returned, voided, and sold for each primary
color and type of card for the session. A discount coupon and gift certificate must be recorded in the
daily records.
History: Effective May 1, 1998; amended effective July 1, 2000; July 1, 2002; July 1, 2004; July 1,
2010; July 1, 2012; April 1, 2016.
General Authority: NDCC 53-06.1-01.1
Law Implemented: NDCC 53-06.1-01.1
### § 99-01.3-04-06.1. Paper card tracking number.

The paper card tracking number receipting method may be used to record gross proceeds of paper
bingo cards, including floorworker sales if the series of paper bingo cards used includes consecutive
card tracking numbers and are used and sold in consecutive order. The daily records must include the
beginning card tracking number taken from inventory and the ending card tracking number returned to
inventory for each series of paper bingo cards used. A verification of the card tracking numbers of the
cards taken from or returned to inventory must be done by two persons, unless there is only one
employee on duty at the time. Both persons shall participate in the verification of the card tracking
numbers of the cards in the presence of each other and resolve any difference. After completing and
documenting the verification, both persons shall initial the record. The record must include the selling
price of the card, beginning and ending card tracking numbers of cards issued and returned, number of
cards voided, and number of cards sold for each primary color and type of card for the session. A
discount coupon and gift certificate must be recorded in the daily records.
History: Effective April 1, 2016.
General Authority: NDCC 53-06.1-01.1
Law Implemented: NDCC 53-06.1-01.1
### § 99-01.3-04-07. Floorworker sales report.

The floorworker sales report receipting method may be used to record gross proceeds of paper
bingo cards sold by floorworkers. A report must be completed, for each floorworker, by an employee
who is not a floorworker. A floorworker's report must contain all the information required by
subsections 1 through 6, by game, and must contain the information required by subsections 7 through
10, by session.
1. Game number or game name.
2. Floorworkers' names or assigned numbers.
3. Selling price of each single (one card) and packet.
4. Number of singles and packets issued to each floorworker, by game. The employee issuing
the cards and the floorworker shall initial the report. If an organization sells singles at a
discount, the number of discounted sets must be predetermined and separately accounted for
when issued to a floorworker.
5. Number of singles and packets returned by floorworker, by game, as unsold, including the
number of exchanged bonanza bingo cards. The floorworker and an employee who is not a
floorworker shall count the cards and initial the report in the presence of each other.
6. Number and value of singles and packets sold by each floorworker, by game.
7. Amount of cash turned in to a cashier by floorworker. The floorworker and the cashier shall
count the cash and initial the report in the presence of each other.
8. Amount of cash long or short by floorworker.

9. Total value of singles and packets sold, total cash turned in, and total cash long or short.
10. A void, refund, or similar item must be approved by a supervisor or another employee who did
not conduct the transaction if a supervisor is not available and retained with the floorworker
sales report.
History: Effective May 1, 1998; amended effective July 1, 2002; July 1, 2004; October 1, 2006; April 1,
2016.
General Authority: NDCC 53-06.1-01.1
Law Implemented: NDCC 53-06.1-01.1
### § 99-01.3-04-08. Recordkeeping.

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. For each session:
a. The gross proceeds for each type of sale or game. If a site system involving bingo card
marking devices is used, records must include the summary report for the session
according to subdivision c of subsection 1 of section 99-01.3-16-09.1;
b. The starting and ending cash on hand and IOU records according to section
99-01.3-03-06;
c. Cash profit as defined in subdivision a of subsection 9 of section 99-01.3-02-01;
d. A summary of gross proceeds, prizes, adjusted gross proceeds, cash profit, cash long or
short, and bank deposit. The summaries of all sessions for a quarter must reconcile to
the tax return;
e. Prize register according to section 99-01.3-03-07 and record of win according to section
99-01.3-03-08;
f. Record of called bingo numbers according to subsection 15 of section 99-01.3-04-03;
g. Inventory records according to subsections 2 and 3 of section 99-01.3-03-09;
h. A copy of or reference to a bingo program according to subsection 30 of section
99-01.3-04-03;
i. For progressive games, a record according to subsection 28 of section 99-01.3-04-03;
j. All voided paper bingo cards, other voided sealed and unpeekable bingo cards, and
exchanged bonanza bingo cards, which must be retained for six months;
k. Gift certificate register according to subdivision b of subsection 4 of section
99-01.3-04-03;
l. Redeemed gift certificates and discount coupons; and
m. Purchase invoice or receipt documenting the cost and description of a merchandise
prize.
2. Ideal cash bank master records according to subsection 4 of section 99-01.3-03-09.
3. 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.

4. The count and reconciliation of paper bingo cards, rolls of tickets, and cash banks according
to subsections 2, 3, 4, and 6 of section 99-01.3-03-09.
History: Effective May 1, 1998; amended effective July 1, 2000; July 1, 2002; July 1, 2004; October 1,
2006; July 1, 2010; April 1, 2016; July 1, 2018; January 1, 2023.
General Authority: NDCC 53-06.1-01.1
Law Implemented: NDCC 53-06.1-01.1
