# Business Regulation (GBR)

## Title 1. Definitions; General Provisions

### Subtitle 3. Uniform Preservation of Private Business Records Act

#### Section 1-301

In this subtitle, "business record" includes:

(1) a book of account;

(2) a canceled check;

(3) a document;

(4) a letter;

(5) a payroll;

(6) a production report or other record that relates to equipment, personnel, or sales; and

(7) a voucher.

#### Section 1-302

This subtitle applies to each private business, occupation, private institution, and profession, whether or not carried on for profit.

#### Section 1-303

This subtitle does not diminish the authority of an officer of the State to allow the destruction of a business record.

#### Section 1-304

(a) This section does not apply to:

  (1) a minute book of a corporation; or

  (2) a record of a sale or other transaction that involves a weapon or poison that can be used in committing a crime.

(b) Unless a specific period is set by law for the preservation of a business record that is required by the laws of this State to be kept, the business record may be destroyed 3 years after it is made.

#### Section 1-305

(a) In this section, "reproduction" means a reproduction or durable medium for making a reproduction obtained by a photographic, photostatic, microfilm, microcard, miniature photographic, or other process that accurately reproduces or forms a durable medium for so reproducing the original.

(b) If, in the regular course of business, a person makes a reproduction of an original business record, the preservation of the reproduction complies with a requirement of a law of the State that the business record be kept.

#### Section 1-306

This subtitle shall be construed and interpreted to effectuate its general purpose to make uniform the law of the states that enact this subtitle.

#### Section 1-307

This subtitle is the Maryland Uniform Preservation of Private Business Records Act.

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Md. Code Ann., Bus. Reg. (as displayed at mgaleg.maryland.gov, October 16, 2026)