General recordkeeping requirements.

§ 1090.1200 General recordkeeping requirements.

(a) Length of time records must be kept. Records required under this part must be kept for 5 years from the date they were created, except that records relating to credit transfers must be kept by the transferor for 5 years from the date the credits were transferred and must be kept by the transferee for 5 years from the date the credits were transferred, used, or terminated, whichever is later.

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