Los municipios se regirán por las disposiciones reglamentarias aprobadas por el Secretario de Hacienda, en lo relacionado con la conservación de documentos de naturaleza fiscal o necesarios para el examen y la comprobación de las cuentas y operaciones fiscales gubernamentales, de conformidad con las secs. 1001 et seq. del Título 3, las cuales establecen el Programa de Conservación y Disposición de Documentos Públicos.
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