1997 Minnesota Statutes

     296.21 Records retained, made accessible.  

    Subdivision 1.    Retaining records.  All distributors, 
 dealers, special fuel dealers, bulk purchasers and all users of 
 special fuel shall keep a true and accurate record of all 
 purchases, transfers, sales and use of petroleum products and 
 special fuel in a manner approved by the commissioner, and shall 
 retain all such records for four years.  

    Subd. 2.    Making accessible.  The books and records 
 of all carriers of petroleum products, distributors, dealers, 
 and persons selling or using special fuel shall be made 
 accessible to the commissioner or an authorized representative. 

    Subd. 3.  Repealed, 1967 c 903 s 1 

    HIST: 1941 c 495 s 19; 1945 c 152 s 3; 1949 c 143 s 16; 1951 c 
 87 s 12; 1957 c 203 s 11; 1963 c 66 s 19; 1986 c 444