1997 Minnesota Statutes

     294.11 Destruction of certain papers.  

    Any detached papers subordinate to statements of gross 
 earnings, or reports compiled in the accounting department, the 
 full details of which are included in other statements or 
 reports on file in as perfect a form, and which have been passed 
 upon in a general examination by the special examiners or 
 representatives of the state, but which have not reached the 
 time limit prescribed in section 294.10, may, upon the 
 recommendations of such special examiner or representative and 
 the written approval of the commissioner of revenue, be 
 destroyed.  

    If in the opinion of the commissioner of revenue, gross 
 earnings may be adequately verified without reference to certain 
 of such subordinate detached papers, the commissioner may 
 authorize destruction of such detached papers without 
 examination.  

    HIST: (2244) 1909 c 258 s 2; 1965 c 137 s 1; 1969 c 1147 s 10; 
 1973 c 582 s 3; 1986 c 444