1.70.130 Retention of documents.
This section is included in your selections.
(a) Any person that is required to file a report, statement, or record under this title shall retain each account, bill, receipt, book, paper, or other document necessary to complete and substantiate the report or statement.
(b) The person shall retain the document for three years after:
(1) The date the report, statement, or record was filed; or
(2) If the report, statement, or record is not filed, the date the report, statement, or record was required to be filed.
(c) On request by the Board, and after reasonable notice, the documents shall be available for inspection by the Board. (Res. 2003-1669 § 1(2-9))