2002 Minnesota Statutes

     294.10 Records and files kept for six years by companies.

    Every person, company, joint stock association, 
 copartnership, or corporation required by law to pay taxes to 
 the state upon a gross earnings basis, shall keep, as a 
 permanent file and in such a manner as to make them easily 
 accessible at all times for inspection by a properly accredited 
 representative of the commissioner of revenue, all books, 
 records, documents, papers, and statistics relating to such 
 gross earnings for at least six years subsequent to the date 
 that such gross earnings tax returns have been rendered to the 
 state.  

    HIST: (2243) 1909 c 258 s 1; 1969 c 1147 s 9; 1973 c 582 s 3