168D.10 MOTOR CARRIER RECORDS.
133 words·~1 min read·
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168D.10 MOTOR CARRIER RECORDS.
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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.
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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.
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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.