sec.307Notices about keeping accounting records

### sec.307 Notices about keeping accounting records The commissioner may, by written notice given to a licensee— approve, as a place at which the licensee may keep the licensee’s accounting records for licensed premises of the licensee, a place, other than the licensed premises, nominated by the licensee; or specify an accounting record of the licensee (an exempt accounting record ) that may be kept at a place that is not an approved place for the keeping of the record; or specify an accounting record of the licensee that may be kept temporarily at a place (a holding place ) that is not an approved place for the keeping of the record, and the period for which, or the circumstances in which, the record may be kept at the holding place; or approve the keeping of information contained in an accounting record of the licensee in a way different from the way the information was originally kept; or approve the destruction of an accounting record of the licensee the commissioner considers need not be kept. The commissioner may specify an accounting record for subsection (1) (b) only if the commissioner considers there is sufficient reason for the record to be kept at a place that is not an approved place for the keeping of the record. An accounting record mentioned in subsection (1) (c) is also an exempt accounting record — for the period stated in the notice; or while the circumstances stated in the notice exist. The exercise of the commissioner’s power under subsection (1) (d) or (e) is subject to any other law about the retention or destruction of the accounting record. s 307 ins 1999 No. 77 s 124 amd 2012 No. 25 s 109 (1) (sec.307-ssec.1) The commissioner may, by written notice given to a licensee— approve, as a place at which the licensee may keep the licensee’s accounting records for licensed premises of the licensee, a place, other than the licensed premises, nominated by the licensee; or specify an accounting record of the licensee (an exempt accounting record ) that may be kept at a place that is not an approved place for the keeping of the record; or specify an accounting record of the licensee that may be kept temporarily at a place (a holding place ) that is not an approved place for the keeping of the record, and the period for which, or the circumstances in which, the record may be kept at the holding place; or approve the keeping of information contained in an accounting record of the licensee in a way different from the way the information was originally kept; or approve the destruction of an accounting record of the licensee the commissioner considers need not be kept. (sec.307-ssec.2) The commissioner may specify an accounting record for subsection (1) (b) only if the commissioner considers there is sufficient reason for the record to be kept at a place that is not an approved place for the keeping of the record. (sec.307-ssec.3) An accounting record mentioned in subsection (1) (c) is also an exempt accounting record — for the period stated in the notice; or while the circumstances stated in the notice exist. (sec.307-ssec.4) The exercise of the commissioner’s power under subsection (1) (d) or (e) is subject to any other law about the retention or destruction of the accounting record. - (a) approve, as a place at which the licensee may keep the licensee’s accounting records for licensed premises of the licensee, a place, other than the licensed premises, nominated by the licensee; or - (b) specify an accounting record of the licensee (an exempt accounting record ) that may be kept at a place that is not an approved place for the keeping of the record; or - (c) specify an accounting record of the licensee that may be kept temporarily at a place (a holding place ) that is not an approved place for the keeping of the record, and the period for which, or the circumstances in which, the record may be kept at the holding place; or - (d) approve the keeping of information contained in an accounting record of the licensee in a way different from the way the information was originally kept; or - (e) approve the destruction of an accounting record of the licensee the commissioner considers need not be kept. - (a) for the period stated in the notice; or - (b) while the circumstances stated in the notice exist.