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NORTH CAROLINA STATUTES AND CODES

§ 132-3. Destruction of records regulated.

§ 132‑3.  Destruction ofrecords regulated.

(a)        Prohibition. – Nopublic official may destroy, sell, loan, or otherwise dispose of any publicrecord, except in accordance with G.S. 121‑5 and G.S. 130A‑99,without the consent of the Department of Cultural Resources. Whoever unlawfullyremoves a public record from the office where it is usually kept, or alters,defaces, mutilates or destroys it shall be guilty of a Class 3 misdemeanor andupon conviction only fined not less than ten dollars ($10.00) nor more thanfive hundred dollars ($500.00).

(b)        Revenue Records. –Notwithstanding subsection (a) of this section and G.S. 121‑5, when arecord of the Department of Revenue has been copied in any manner, the originalrecord may be destroyed upon the order of the Secretary of Revenue. If a recordof the Department of Revenue has not been copied, the original record shall bepreserved for at least three years. After three years the original record maybe destroyed upon the order of the Secretary of Revenue.

(c)        Employment SecurityCommission Records. – Notwithstanding subsection (a) of this section and G.S.121‑5, when a record of the Employment Security Commission has beencopied in any manner, the original record may be destroyed upon the order ofthe Chairman of the Employment Security Commission. If a record of theCommission has not been copied, the original record shall be preserved for atleast three years. After three years the original record may be destroyed uponthe order of the Chairman of the Employment Security Commission. (1935, c. 265, s. 3; 1943, c.237; 1953, c. 675, s. 17; 1957, c. 330, s. 2; 1973, c. 476, s. 48; 1993, c.485, s. 39; c. 539, s. 966; 1994, Ex. Sess., c. 24, s. 14(c); 1997‑309,s. 12; 2001‑115, s. 2.)

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