# 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.

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