The department shall maintain any record relating to benefit claims for a period of two years and any record relating to employer contributions for a period of five years. In order to conserve filing and storage space, the secretary may thereafter order such a record destroyed. The secretary may order other records destroyed after a period of one year.

Source: SDC 1939, § 17.0847 as enacted by SL 1945, ch 78 , § 4; SL 1951, ch 94 , § 11; SL 2008, ch 277 , § 51.