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 Repealed, 1967 c 903 s 1
Official Publication of the State of Minnesota
Revisor of Statutes