Minn. Stat. § 59C.09 – Record Keeping

(a) All vehicle protection product warrantors shall keep accurate accounts, books, and records concerning transactions regulated under this chapter.
(b) A vehicle protection product warrantor's accounts, books, and records must include:
1. (1) copies of all vehicle protection product warranties;
2. (2) the name and address of each warranty holder; and
3. (3) the dates, amounts, and descriptions of all receipts, claims, and expenditures.
(c) A vehicle protection product warrantor shall retain all required accounts, books, and records pertaining to each warranty holder for at least two years after the specified period of coverage has expired. A warrantor discontinuing business in this state shall maintain its records until it furnishes the commissioner satisfactory proof that it has discharged all obligations to warranty holders in this state.