Maryland Statutes
Subtitle 3 - Uniform Preservation of Private Business Records Act
Section 1-304 - Destruction of Business Records

(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.

Structure Maryland Statutes