Title 10, Chapter 11, Section 2
( 10-11-2)
Unless a specific period is designated by law for their
preservation, business records which persons pursuant to the laws of
this state are required to keep or preserve may be destroyed after
the expiration of three years from the making of such records
without constituting an offense under such laws. This Code section
does not apply to minute books of corporations or to records of
sales or other transactions involving weapons or poisons capable of
use in the commission of crimes. |