MOTOR CARRIER RECORDS.

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