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168D.10 MOTOR CARRIER RECORDS.
    Subdivision 1. Maintenance. Every motor carrier shall maintain records to substantiate
information reported on the required tax returns. The records must be kept in a format prescribed
by the commissioner.
    Subd. 2. Preservation. Records must be preserved for four years from the tax return due
date or filing date, whichever is later. Preservation of the records must be in a manner that ensures
their security, integrity, and availability for inspection by the commissioner or a representative
of a member jurisdiction.
    Subd. 3. Destruction. Destruction of records may not be completed until the statutory period
is met or upon written consent from the commissioner. A request for early destruction of records
must be made in writing to the commissioner identifying the necessity and reasons for the request.
History: 2002 c 371 art 2 s 11

Official Publication of the State of Minnesota
Revisor of Statutes