1998 Minnesota Statutes

     268.186 Records. 

    (a) Each employer shall keep true and accurate records for 
 the periods of time and containing the information the 
 commissioner may require.  For the purpose of determining 
 compliance with this chapter, or for the purpose of collection 
 of any amounts due under this chapter, the commissioner or any 
 delegated representative has the power to examine, or cause to 
 be examined or copied, any books, correspondence, papers, 
 records, or memoranda which are relevant to making these 
 determinations, whether the books, correspondence, papers, 
 records, or memoranda are the property of or in the possession 
 of the employer or any other person or corporation at any 
 reasonable time and as often as may be necessary. 

    (b) The commissioner or any delegated representative may 
 make summaries, compilations, photographs, duplications, or 
 reproductions of any records, or reports that the commissioner 
 considers advisable for the effective and economical 
 preservation of the information contained therein, and any 
 summaries, compilations, photographs, duplications, or 
 reproductions shall be admissible in any proceeding under this 
 chapter, if the original record or records would have been 
 admissible.  Notwithstanding any restrictions contained in 
 section 16B.50, the commissioner is hereby authorized to 
 duplicate records, reports, summaries, compilations, 
 instructions, determinations, or any other written matter 
 pertaining to the administration of the Minnesota Economic 
 Security Law. 

    (c) Notwithstanding any inconsistent provisions elsewhere, 
 the commissioner may provide for the destruction or disposition 
 of any records, reports, or reproductions thereof, or other 
 papers in the commissioner's custody, that are more than two 
 years old, the preservation of which is no longer necessary for 
 determining employer liability or a claimant's benefit rights or 
 for any purpose necessary to the proper administration of this 
 chapter, including any required audit, provided that the 
 commissioner may provide for the destruction or disposition of 
 any record, report, or other paper in the commissioner's custody 
 which has been photographed, duplicated, or reproduced. 

    HIST: Ex1936 c 2 s 10; 1937 c 306 s 7; 1939 c 441 s 42; 1939 c 
 443 s 8,10; 1941 c 554 s 9; 1943 c 650 s 7; 1945 c 376 s 9; 1947 
 c 600 s 3-6; 1949 c 605 s 15; 1949 c 739 s 8; 1951 c 442 s 6-10; 
 1951 c 713 s 29; 1953 c 97 s 15; 1953 c 603 s 1; 1953 c 612 s 1; 
 1955 c 847 s 22; 1957 c 883 s 7; 1965 c 45 s 42-44; 1965 c 741 s 
 18; 1967 c 770 s 1; 1969 c 9 s 63; 1969 c 310 s 2; 1969 c 567 s 
 1,3; 1969 c 854 s 11,12; 1969 c 1129 art 8 s 7; 1971 c 942 s 12; 
 1973 c 254 s 1,3; 1973 c 492 s 14; 1974 c 241 s 1; 1975 c 315 s 
 19; 1975 c 336 s 20,21; 1977 c 172 s 2; 1977 c 237 s 1; 1977 c 
 297 s 20; 1977 c 305 s 31; 1977 c 430 s 25 subd 1; 1978 c 674 s 
 60; 1979 c 181 s 15; 1980 c 615 s 37; 1981 c 311 s 39; 1982 c 
 424 s 130; 1982 c 545 s 23,24; 1Sp1982 c 1 s 31,32; 1983 c 216 
 art 1 s 87; 1983 c 247 s 114; 1983 c 260 s 58; 1983 c 312 art 8 
 s 2; 1983 c 372 s 37,38; 1984 c 544 s 89; 1985 c 248 s 70; 
 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1987 c 165 s 1; 1987 c 312 
 art 1 s 26 subd 2; 1987 c 362 s 23; 1987 c 385 s 25; 1989 c 65 s 
 11; 1989 c 209 art 2 s 1; 1990 c 516 s 6,7; 1991 c 202 s 16; 
 1993 c 67 s 10; 1994 c 483 s 1; 1994 c 488 s 8; 1995 c 54 s 12; 
 1996 c 417 s 23,31; 1996 c 440 art 1 s 47; 1997 c 66 s 62,79; 
 1998 c 265 s 44