Office of the Federal Register Guide to Record Retention Requirements Revision as of January 1, 1973

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OFFICE OF THE FEDERAL REGISTER GUIDE TO RECORD RETENTION REQUIREMENTS REVISION AS OF JANUARY 1, 1973 This is a Guide in digest form to the provisions of Federal laws and regulations relating to the keeping of records by the public. It tells the user (1) what records must be kept, (2) who must keep them, and (3) how long they must be kept.

The Guide is derived from the laws published in the United States Code, as amended by laws enacted during 1972, and from the regulations published in the Code of Federal Regulations, as amended in the daily issues of the F ederal R egister through December 31,1972. The Guide is prepared by the Office of the Federal Register, National Archives and Records Service, Gen­ eral Services Administration and published in title CFR volume entitled “Finding Coverage In preparing the Guide it was neces­ sary to establish boundaries in order to keep it from going beyond its intended purpose. The nature of these boundaries is outlined below.

As indicated by its name, the Guide adheres strictly to the retention of records. It does not cover such matters as the furnishing of reports to Govern­ ment agencies, the filing of tax returns, or the submission of supporting evidence with applications or claims. The Guide is limited to provisions which apply to a class. Requirements applying only to named individuals or bodies have been omitted. The Guide is confined to requirements which have been expressly stated.. In many laws and regulations there is an implied responsibility to keep copies of reports and other papers furnished to Federal agencies, and to keep related working papers. Such Implied require­ ments have not been Included in the Guide.

The following types of requirements have also been excluded from the Guide: (1) Requirements as to the keeping of papers furnished by the Government, such as passports, licenses, permits, etc., unless they are closely related to other records which must be kept. Aids.”

(2) Requirements as to the display of posters, notices, or other signs in places of business.

(3) Requirements contained In indi­ vidual Government contracts, unless the contracts are incorporated in the Code of Federal Regulations.

Arrangement The digests of recordkeeping provi­ sions comprising the Guide are grouped under the Departments or independent agencies which impose or administer them (see “Contents”) . Individual items are numbered to simplify Indexing. In general, the items retain their orig­ inal numbers from year to year. Renum­ bering occurs only after a major revision of the material and is so indicated in brackets after the name of the agency involved.

Individual items revised, amended, deleted, or added are shown in brackets following the item heading. Two supplements to the Guide contain generalized information about certain requirements under the Second War Powers Act of 1942 and detailed infor­ mation on requirements imposed by the Civil Aeronautics Board relative to the availability of credentials for inspection. An index to the Guide follows the last supplement.

NOTICE The Guide to Record Retention Requirements does not have the effect of law, regulation, or ruling. It is published as a guide to legal requirements that appear to be in effect as of January 1,1973. FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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CONTENTS Page I.

Department of Agriculture 1. Foreign Agricultural Service_1804 2. Agricultural Marketing Serv­ ice (formerly Consumer and Marketing Service)_____ __1804 3. Animal and Plant Health In­ spection Service-------------- 1806 4. Agricultural Stabilization and Conservation Service______ 5. Commodity Credit Corpora­ tion ______________________ 6. Commodity Exchange Author­ ity _______________________ 1808 7. Farmers Home Administra­ tion _____________________ 8. Federal Crop Insurance Cor­ poration ____

9. Packers and Stockyards Ad­ ministration ________

10. Office of the Secretary_______ 11. Export Marketing Service____ 1810 12. Food and Nutrition Service__ 1811 II.

Department of Commerce Page 3. Geological Survey___________ 1827 4. Indian Affairs, Bureau of_____ 1827 5. and 6. [Reserved]___________ 7. Mines, Bureau of.____ _______ 1828 8. National Park Service________ 9. Office of Water Resources Re­ search ___________________ 10. [Reserved!______ __________ 11. Office of Oil and Gas_________ 1828 VII. Department of Justice------- VIII. Department of Labor------ 1. Office of the Secretary_______ 1829 2. Employment Standards Ad­ ministration ______________ 1829 3. Labor-Management Services Adm inistration___________ 4. Occupational Safety and Health Administration.___ 1832 IX. [Reserved]----------------------- 1832 X. Department of State---------- 1. Economic Development Ad­ ministration ______________ 2. Domestic and International Business Administration__ 3. Assistant Secretary for Science and Technology_____ ______ 1813 4. [Transferred to I I 21_________ 1813 5. Maritime Administration____ 1813 6. Office of Foreign Direct In­ vestments ________________ 7. [Transferredtoll2]_________ 8. National Oceanic and At­ mospheric Administration_1815 9. Regional Action Planning Commissions _____________ 10. United States Travel Service----------------------------------- 11. Bureau of the Census________ III.

Deparfment of Defense 1. Munitions Control, Office of__ 2. Agency for International De­ velopment ____

XI. Department of the Treasury 1. Accounts, Bureau of_________ 1833 2. Comptroller of the'Currency.. 1833 3. Customs, Bureau of_______. . . 1833 4. Internal Revenue Service____ 1834 5. Foreign Assets Control, Office of ----------------------------------- 1848 6. Domestic Gold and Silver Op­ erations, Office of_____ ____ 1848 7. Office of Operations [Added]. 8. Bureau of Alcohol, Tobacco and Firearms [Added]____ XII. Department of Transporta­ tion 1. Department of the Air Force.. 2. Department of the Army____ 3. Defense Civil Preparedness Agency [A dded].._________ IV. Deparfment of Health, Edu­ cation, and Welfare 1. Office of Education__________ 2. Food and Drug Administra­ tion ___ __________________ 3. Public Health Service_______ 4. Social Security Administra­ tion __________________ 5. Social and Rehabilitation Service____ General Administration_____ V* Department of Housing and Urban Development 1. Office of the Secretary______ • Federal Housing Administra­ tion _______ _____ 3- Office of Assistant Secretary lor Research and Tech- .

nology_____ _____________ ffice of Assistant Secretary , r Housing Management [Added] Department of the Interior of the Secretary______ ‘ and Wildlife Service 1. Federal Aviation Administration ______________ 2. Federal Highway Administration ____________ 3. United States Coast Guard__ 4. Federal Railroad Administration ___________ 5. National Transportation Safety Board________ 6. Office of the Secretary 7. National Highway Traffic Safety Administration XIII. ACTION ____________________ XIV. A p p a l a c h i a n Regional Commission - __________ XV. Atomic Energy Commission------- ---------------- XVI. Civil Aeronautics Board___ XVII. Committee for Purchases of Products and Services of the Blind and Other Severely Handicapped— XVIII. Environmental Protection A g e n cy--------------------- XIX. Equal Employment Opportunity Commission- ---- XX. Farm Credit Administra­ tion [Revised!-----------— XX?. Federal Communications Commission--------- ------ XXII. Federal Deposit Insurance Corporation---- ------ XXIII. Federal Home Loan Bank Board________ _____________ 1. Federal Savings and Loan System_______________________ 2. Federal Savings and Loan In­ surance Corporation____ ____ 3. Federal Home Loan Bank Sys­ tem . . . _______________________ XXIV. Federal Maritime Com­ mission — ----------------- XXV. Federal Power Commis­ sion — XXVI. Federal Reserve System [Renumbered]------------ XXVII. Federal Trade Commis­ sion — XXVIII. General Accounting Of­ fice — ---------------------- XXIX. General Services Admin­ istration — XXX. Interstate Commerce Commission---------------- XXXI. National Aeronautics and Space Administration— - XXXII. National Credit Union Administration------------ XXXIII. National Science Foun­ dation ------------------ - -- XXXIV. Office of Economic Op­ portunity — XXXV. Panama Canal Com­ pany and Canal Zone Government —------------ XXXVI. Price Commission------ XXXVII. Railro ad Retirement Board------------------------ XXXVIII. Securities and Ex­ change Commission------ XXXIX. Small Business Admin­ istration --------------------- XL. United States Postal Serv­ ice ------- -------------------- XU. Veterans Administration— XLII. Water Resources Council- Supplements:

I —Requirements under the Sec­ ond War Powers Act of 1942_ n —Aeronautics and Space Re­ quirements on Availability of Credentials for Inspection___ In d e x ----------------- -------------- Page FEDERAL REGISTER, V O L 38, NO. 12— THURSDAY, JANUARY 18, 1973

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I 1.1 RECORD RETENTION GUIDE I. DEPARTMENT OF AGRICULTURE 1. Foreign Agricultural Service 1.1 Persons importing ce rta in daily commodities.

To keep records of importations and of the transactions relating to the pro­ curement and disposition of such com­ modities.

Retention period: Not less than 2 years subsequent to the end of the quota period during which the importation was made. 7 CFR 6.28 2. Agricultural Marketing Service [Amended! 2.1 Orange and grapefruit handlers.

[Amended] To maintain records of fruit received and disposed of as may be necessary to verify reports submitted thereon. Retention period: At least 2 succeeding years, 7 CFR 906.51; as may be pre­ scribed by the marketing committee, 7 CFR 912.60, 913.50, 914.50 2.2 Central marketing organizations. To keep records regarding allotment transactions for lemon handlers. Retention period: 3 years. 7 CFR 910.62 2.3 Lime handlers.

To maintain records of limes received and disposed of in order to verify reports submitted thereon.

Retention period: At least 2 succeed­ ing fiscal years. 7 CFR 911.60 2 .4 Nectarine handlers.

To keep records of nectarines received and disposed of as may be necessary to verify reports submitted thereon. Retention period: At least 2 succeed­ ing fiscal years. 7 CSFR 916.60 2.4a [Combined with I 2.5] 2.5 Pear, plum, and peach handlers. [Amended] To maintain records of fruit received and disposed of as may be necessary to verify reports submitted thereon. Retention period: At least 2 succeed­ ing years. 7 CFR 917.50, 921.60, 931.60 2 .6 Apricot handlers.

To maintain records of apricots re­ ceived and disposed of as may be neces­ sary to verify reports submitted thereon. Retention period: At least 2 succeed­ ing years. 7 CFR 922.60 2.7 Cherry handlers.

To maintain records of cherries re­ ceived and disposed of as may be neces­ sary to verify reports submitted thereon. Retention period: At least 2 succeed­ ing years. 7 CFR 923.60, 930.63 2 .8 Fresh prune handlers.

To maintain records of prunes received and disposed of as may be necessary to verify reports submitted thereon. Retention period: At least 2 succeed­ ing years. 7 CFR 924.60, 925.60 2.9 Potato handlers. [Amended] To keep records of potatoes received and disposed of as may be necessary to verify reports submitted thereon. Retention period: At least 2 succeed­ ing years. 7 CFR 946.70, 947.80, 948.80, 950.80, 953.75 2.1 0 Onion handlers.

To maintain records of onions received and disposed of as may be necessary to verify reports submitted thereon. Retention period: At least 2 succeed­ ing years. 7 CFR 958.65, 959.80 2.11 Tomato handlers.

To maintain records of tomatoes re­ ceived and disposed of as may be neces­ sary to verify the reports submitted thereon.

Retention period: At least 2 succeed­ ing years. 7 CFR 965.80, 966.80 2.12 Papaya handlers.

To maintain records of papayas re­ ceived and disposed of by handler as may be necessary to verify reports requested.

Retention period: 2 years. 7 CFR 928.60 2.13 Lettuce handlers.

To maintain records of lettuce re­ ceived and disposed of as may be neces­ sary to verify reports submitted thereon. Retention period: At least 2 succeed­ ing years. 7 CFR 971.80 2.13a Celery producers and handlers. To maintain records to substantiate the reports required by the committee. Retention period: Not less than 1 year after end of season. 7 CFR 967.71 2.14 Almond handlers.

To keep records showing details of receipt of almonds, withholdings, sales, shipments, inventories, reserve disposi­ tion, and other pertinent Information in respect to operations.

Retention period: 2 years after end of crop year to which such records apply. 7 CFR 981.70 2.15 Almond handlers.

To keep copies of receipts they have issued for almonds received for their own accounts.

Retention period: 2 years after end of crop year to which such records apply. 7 CFR 981.71 (retention: 981.70) 2.16 Filbert handlers.

To keep records of shelled and in­ shell filberts received and disposed of as prescribed by Filbert Control Board. Retention period: 2 years after end of fiscal year in which transaction occurred. 7 CFR 982.71 2.18 Date handlers.

To maintain records of the receipt, holding, handling, withholding, and dis­ position of dates.

Retention period: At least 2 years sub­ sequent to termination of each crop year 7 CFR 987.68, 987.168 2.19 Raisin handlers.

* To keep records as prescribed by the Raisin Administrative Committee, of raisins received, acquired, stored, sold, and otherwise disposed. Retention period: At least 2 years after the termination of the crop year In which the transactions occurred.

7 CFR 989.76, 989.77, 989.176 2.20 Olive handlers.

To maintain records of olives acquired, held, and disposed of as may be pre­ scribed by the Olive Administrative Committee and needed by it to perform its functions.

Retention period: At least 2 years beyond the crop year in which the trans­ action occurred. 7 CFR 932.61 2.21 Prune handlers.

To keep records of prunes received, held, and disposed of as prescribed by the Prune A d m in istra tiv e Committee. Retention period: At least 2 years after the end of the crop year in which the transaction occurred. 7 CFR 993.74, 993.174 2.21a Cranberry handlers.

To maintain records of all cranberries acquired, withheld from handling, handled or otherwise disposed of as will substantiate the required reports. Retention period: Not less than 3 years after termination of the crop year in which the transaction occurred or for such lesser period as the committee may direct.

7 CFR 929.61 2.21b [Combined with I 2.5] 2.21c Hops handlers.

To maintain such records of hops han­ dled or held as will substantiate the re­ quired reports.

Retention period: At least 2 years after end of marketing year. 7 CFR 991.61 2.21d Handlers (including each subsid­ iary and affiliate thereof) of Type Shade Tobacco.

To keep such books and records as will clearly show the details of the resf^"^e person’s handling of tobacco, hicluamg. but not limited to, identification of tne grower of the tobacco and the field which produced.

Retention period: 5 years. 7 w « 1201.60,1201.130 2.17 Walnut handlers.

To keep records of shelled and in­ shell walnuts and walnut material re­ ceived, held, and disposed of. Retention period: 2 years after end of marketing year in which transactions are completed. 7 CFR 984.80, 984.464, 984.480 2.22 Shippers handling fruits and vege­ tables covered by exemption ce » cates under marketing order p grams.

To keep records of such shipments. _ Retention period: Not specified, except r tomatoes (at least 2 succeeding ars). 7 CFR 917.141, 951.80, 966.80 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE I 2.56 (Certificate (record) returned after shipment of c o m m o d i t i e s (pears, grapes).) 7 C FR 926.122, 927.125 2.23 Commission merchants, dealers, and brokers o f fruits and vegetables subject to the Perishable Agricultural Commodities Act o f 1930. (a) To keep accounts, records, mem­ oranda, and documents which disclose all business transactions. Retention period : 2 years. 7 CFR 46.14, 46.15, 46.17-46.19, 46.21-46.24, 46.28, 46.29, 46.31, 46.32 (b) To preserve records and mem­ oranda which disclose the true owner­ ship and management of the business. Retention period: 4 years. 7 CFR 46.14 2.24 Date, prune, and raisin importers. [Amended] To maintain records of transactions. Retention period: 2 years subsequent to calendar year of acquisition. 7 CFR 999.1, 999.200, 999.300 2.25-2.26 [Reserved] 2.40 [Deleted] 2.41 Licensed agricultural p ro d u cts warehousemen.

To maintain accounting records as specified in sections cited. Retention period: 6 years after Decem­ ber 31 of the year in which such cotton for such longer period as may be neces­ sary for the purposes of any litigation which the warehouseman knows to be pending, or as may be required by the Administrator in particular cases to carry out the purposes of the act. 7 CFR 101.33, 102.37, 103.40, 104.28, 105.33, 106.37, 107.39, 108.33, 111.41 2.42 Licensed agricultural p ro d u cts warehousemen.

To maintain as part of warehouse­ man’s records an exact copy of each report submitted.

Retention period: 3 years after Decem­ ber 31 of the year in which submitted. 7 CFR 101.36, 102.38, 103.41, 104.29, 105.35, 106.39, 107.42, 108.35, 111.44 2.43 Licensed cotton warehousemen. poses of the act. 7 CFR 102.54, 103.39, 106.48,107.51,108.42,111.52 2.49 Persons shipping agricultural and vegetable seeds subject to the Federal Seed Act regulations. [Am ended] To keep complete records of each lot of agricultural and vegetable seeds trans­ ported or delivered for transportation in Interstate commerce, including records necessary to disclose the name of any substance used in the treatment of such seed.

Retention period: 3 years for docu­ ments, 1 year for seed samples, including separate samples of the treated seed por­ tion of any lot of seed. 7 CFR 201.4 2.50 Country shippers o f agricultural seeds subject to the Federal Seed Act regulations.

To keep copies of origin declarations issued and records showing names and addresses of growers or country shippers from whom seeds were purchased, quan­ tity, and date of delivery. Retention period: 3 years. 7 CFR 201.5 (retention: 201.4) 2.27 Transporters, shippers, and han­ dlers of eggs and egg products. [Amended] To maintain records of production, re­ ceipt, delivery, sale, movement, disposi­ tion, inventories, and class and quan­ tities of eggs and egg products and such other records as required in section cited. Retention period: 2 years. 7 CFR 59.200 2.28 [Transferred to I 3.5] 2.29 ^ Dairy plants approved for USDA in sp ection and grading service. To maintain (a) records of quality tests made on raw milk and cream re­ ceived from each producer, seller, or shipper and of plant and laboratory tests and analyses of raw materials and finished products, (b) pasteurization re­ corder charts and water supply test cer­ tificates, and (c) most recent copy of employee health certificate. Retention period: (a) 1 year, (b) 6 months, (c) until employee no longer em­ ployed. 7 CFR 58.148, 58.322 2.30— 2.37 [Reserved] 2.38 Licensed agricultural p ro d u cts warehousemen.

To keep copies of all receipts Issued. Retention period: 1 year after Decem- " °f the year in which the correv?8 orte*nal receipt is canceled. 7 V"t„10U7, 102.20, 103.17, 104.17, 105.17, 10«17, 107.17, 108.17. 111.18 ® Licensed agricultural p ro d u cts warehousemen.

To retain each canceled receipt. Retention period: 6 years after Decemcan#li j year 111 which receipt is celed and for such longer period as litJQf^necessary for tk® Purpose of any know»?11 which the warehouseman quiroH k° JS? P®1“1111«» or as may be recasfwV1* ^h® Administrator in particular act 7 out th® Purposes of the 105 o q 102.34, 103.28, 104.28, U5>29’ 106.30,107.31,108.29, 111.33 To keep copies of certificates covering cotton stored, and copies of Form A memorandums and Form C certificates issued by a board of cotton examiners which forms a basis of any receipt issued. Retention period: 1 year after Decem­ ber 31 of the year in which the receipt based on such certificates or memoranda is canceled. 7 CFR 101.47 2.44 Licensed cotton warehousemen. To keep records of cotton sampling in­ cluding the written request, If any. Retention period: -1 year after Decem­ ber 31 of the year in which such cotton is removed from the warehouse. 7 CFR 101.49 2.45 [Deleted] 2.46 Licensed agricultural p ro d u cts warehousemen.

To keep either copies of, or the original inspection, grade and/or weight, certifi­ cates covering lots of commodities stored. Retention period: 3 years after Decem­ ber 31 of the year in which issued. 7 CFR 102.29, 103.24, 105.46, 106.54, 107.55, 108.47,111.56 2.47 Licensed grain warehousemen. To keep records of weights, kinds, and grades of all lots of nonstorage grain received into and delivered from ware­ houses.

Retention period: 1 year after Decem­ ber 31 of the year in which the lot of nonstorage grain Is delivered from the warehouse. 7 CFR 102.30 2.48 Licensed agricultural products ware­ housemen.

To keep as a record notices of the condition of commodities stored in the warehouse.

Retention period: 6 years after Decem­ ber 31 of the year In which created, and for such longer period as may be neces­ sary for the purposes of litigation which the warehouseman knows is pending, or as may be required by the Administrator in particular cases to carry out the pur­ 2.51 Procurers o f seeds from growers subject to the Federal Seed Act regu­ lations.

To obtain and keep the grower’s declaration.

Retention period: 3 years. 7 CFR 201.7 (retention: 201.4) 2.52 Growers o f seeds subject to the Federal Seed Act regulations. To keep copy of the grower’s declara­ tion and a sample of the seed. Retention period: 3 years for docu­ ments, 1 year for seed samples. 7 CFR 201.7 (retention: 201.4) 2.53 Cotton handlers.

To maintain books and records neces­ sary to carry out the provisions of the Cotton Research and Promotion Act and to verify required reports. Retention period: At least 2 years be­ yond the marketing year of their ap­ plicability. 7 CFR 1205.335, 1205.531, 1205.532 2.5 4 Licensed cottonseed chemists. To keep records of the analysis of each Individual sample of cottonseed graded as well as books, papers, records, and ac­ counts relating to the performance of their duties under the Agricultural Marketing Act of 1946 and the regula­ tions made under the act by the Secre­ tary of Agriculture.

Retention period: At least 1 year after date of analysis. 7 CFR 61.15 2.55 Grain inspection agencies and li­ censees.

To maintain complete records of each inspection activity performed. Retention period: 2 years after inspec­ tion (other than file samples). 7 CFR 26.55 2 .5 6 Accredited turpentine and rosin processors for naval stores. To keep such records as may be neces­ sary to submit correct reports. Retention period: Not specified. CFR 160.50 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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I 2.57 RECORD RETENTION GUIDE 2 .5 7 [Deleted] 2.5 8 Potato handlers. [Added] To maintain books and records neces­ sary to carry out provisions of the Potato Research and Promotion Act and to verify required reports. Retention period: At least 2 years be­ yond marketing year of their applicabil­ ity. 7 CFR 1207.351, 1207.532 2.59 [Reserved] 2.60 M ilk handlers. [Amended] To maintain records pertainingto re­ ceipt and use of milk and milk products, Including records of production, proc­ essing, and distribution, and financial records relating thereto. Retention period: 3 years, but can be extended by the market administrator by written notice. 7 CFR 1000.5 (For specific marketing area, see Parts 1001- 1199.) 2.61—2.64 [Transferred to I 3.10—3.1 3] 3. Animal and Plant Health Inspection Service [Amended! 3.1 Licensed manufacturers (domestic and foreign ), distributors, and im­ porters o f biological products. To keep detailed (a) production rec­ ords including reports of all tests for purity, safety, and potency for each serial of biological product manufactured in or offered for importation into the United States, and (b) disposition records show­ ing the sale, shipment, or other dispo­ sition made of the biological products handled.

Retention period: 2 years after ex­ piration date of the product involved, or longer if requested by the Deputy Ad­ ministrator, Veterinary Services. 9 CFR 116.1 (retention: 116.2) 3.2 Organizations sponsoring horse shows or exhibitions. [Added] To maintain records as specified in section cited.

Retention period: 90 days or as speci­ fied by Deputy Administrator. 9 CFR 11.21 3 .3 Distributors o f biological products marketed under special license.

To keep complete records showing the name and address of each purchaser of the product and the name, serial number, and quantity of the product sold to such purchaser when the maintenance of records of distribution of biological prod­ ucts marketed under special license is a condition of the issuance of the special license.

Retention period: Not specified. 9 CFR 102.6(b) (3) 3 .4 Owners and shippers involved in interstate movement of feeder and breeder swine. [Added] To maintain records of origin, destina­ tion, and identification of all such swine. Retention period: 1 year after move­ ment of swine. 9 CFR 76.12 3.5 Persons processing, transporting, shipping, or receiving poultry slaughtered for human consumption or poultry products in commerce, or holding such products. [Transferred from I 2.2 8] To maintain detailed records of such transactions as specified in the regula­ tions.

Retention period: 2 years. 9 CFR 381.175 (retention: 381.177) 3 .6 Research investigators or research sponsors administering experimental biological products to animals. To maintain adequate records relative to the disposition of each animal ad­ ministered experimental biological prod­ ucts.

Such records include name and address of owner, pertinent data about animals and their location, and, if sold, name and address of purchaser. Retention period: At least 2 years from the date that an experimental product was administered to such animal. 9 CFR 103.2 3 .7 Persons certifying animals to be free o f diethylstilbestrol (D ES) residue. [Added] To maintain a copy of such certificate as prescribed.

Retention period: 1 year from date of transaction. 9 CFR 309.16 3.8 Research facilities, exhibitors, op­ erators o f auction sales, and dealers engaged in transportation, sale, and handling o f certain warm blooded animals used for research, exhibition, or.pet purposes. [Amended] To keep records with respect to the purchase, sale, transportation, identifica­ tion, and previous ownership. Retention period: 2 years or longer as may be required by any Federal, State, or local law. 9 CFR 2.75-2.78 (retention: 2.79) 3 .9 Operators o f livestock markets han­ dling any class o f swine. [Amended] To maintain records of origin, desti­ nation, and identification of all swine handled through markets. Retention period: 1 year after trans­ action. 9 CFR 76.18 3.10 Carriers transporting meat. [Trans­ ferred from 1 2.6 1] To keep original certificates delivered to a carrier separate and apart from all its other papers and records or identified in some acceptable manner so as to be readily accessible for review. Retention period: 2 years after end of year in which transaction occurred. 9 CFR 325.14 3.11 Meatbrokers, renderers, and other persons dealing in animal carcasses for use as human or animal food. [Transferred from I 2.62] To keep records as specified in section cited.

Retention period: 2 years after end of year in which the transaction occurred, or longer if directed by the Administra­ tor. 9 CFR 320.1 (retention: 320.3) 3.12 Custom slaughter operators claim, ing exemption.

[Transferred from 1 2.63] To keep records as specified in section cited or by the Administrator. Retention period: 2 years after end of year in which the transaction occurred or longer if directed by the Administra­ tor. 9 CFR 303.1 (retention 320.3) 3.13 Transporters o f undenatured live­ stock lungs.

[Transferred from I 2.6 4] To keep shipper’s certificate. Retention period: 2 years after end of year in which transaction occurred. 9 CFR 325.8 (retention: 320.3) 4. Agricultural Stabilization and Conservation Service 4.1 [Reserved] 4.2 Producers o f gum naval stores from turpentine trees. [Amended] To keep records of faces by tracts and drifts in connection with the Naval Stores and Agricultural Conservation Programs.

Retention period: 2 years following close of applicable program year. 1971—7 CFR 706.906; 1972—7 CFR 706.6 (reten­ tion: 708.1) 4.2a Food processors participating in the wheat marketing allocation program. To maintain records and documents for each processing plant of all wheat processed into food products and of all sales and removals of food products from processing plants.

Retention period: 3 years. 7 CFR 777.15 4.2b [Reserved] 4.2c Indemnity payment program par­ ticipants. [Amended] To keep existing books, records, and accounts supporting any information furnished in connection with the pro­ gram.

Retention period: 3 years following the end of the year during which applica­ tion for payment was filed. 7 CFR 760.21 (milk handlers) ; 760.118 (beekeepers) 4.3 Ginners of cotton. [Amended] To keep for each bale of cotton or lot less than a bale ginned by him records showing (a) date of ginning; (b) name of operator of farm on which cotton pro­ duced ; (c) name of producer of cotton; (d) county and State in which farm located; (e) gin bale number or marie; (f) name and address of person deliver­ ing cotton to gin; and (g) gross welgni of each bale and net weight of each 101 of lint cotton less than a bale. Retention period: ‘ Until December 31 of second year follow ing year 1° cotton is planted. 7 CFR 722.85 (reten­ tion: 722.88) » For such longer period of time “ ^ requested tot writing by the State Exec Director or the Director. FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE 4 .3 3 4.4 Buyers of cotton. [Amended] To keep for each bale of cotton or lot less than a bale purchased from a pro­ ducer records showing (a) name and ad­ dress of the producer; (b) date pur­ chased; (c) original gin bale number or equivalent; (d) number of pounds of lint cotton in each bale and lot; and (e) amount of penalties to be collected, if any.

Retention period: 1 Until December 31 of second year following year in which cotton is planted. 7 CFR 722.85 (reten­ tion: 722.88) 4.5—4.6 [Reserved] 4.7 Warehousemen, ginners, buyers, processors, common carriers, and other persons handling cotton from , for, or on behalf o f the producer. [Amended] To keep records concerning such cot­ ton so that the accuracy of any reports or other records that may be required can be checked.

Retention period: 1 Until December 31 of second year following year in which cotton is planted. 7 CFR 722.87 (reten­ tion: 722.88) 4.8 Producers o f cotton. [Amended] To keep records of cotton marketed, and a copy of certificate showing name and address of buyer or transferee if marketed to persons not within the United States.

Retention period:1 Until December 31 of second year following year in which cotton is planted. 7 CFR 722.90 (reten­ tion: 722.88) 4.9 Producers and producer-manufac­ turers of fire-cured, dark air-cured, Virginia sun-cured, cigar-binder, and cigar-filler and binder tobacco» [Amended] To maintain records relating to acre­ age, production, and disposition of to­ bacco as required by regulations. Retention period:13 years after end of marketing year. 7 CFR 724.95 (reten­ tion: 724.105) 4.10 Producers o f flue-cured and hurley tobacco. [Amended] To maintain records relating to the production and disposition of tobacco. Retention period : 13 years after mid of marketing year. 7 CFR 725.98, 726.92 (re­ tention: 725.108, 726.102) ’ •11 Cigar tobacco buyers and loan or ganizations. [Amended] To maintain records relating to each sale of tobacco made by producer U. Buyer, kinds of tobacco purchased, and «position of such tobacco. Retention period: 3 years after end oi marketing year. 7 CFR 724.99, 724.10C (retention: 724.105) Trackers and persons redrying, prizing, or stemming fire-cured, dark air-cured, Virginia sun-cured, cigarbinder, and cigar-filler and binder tobacco. [Amended] enni>o£fiep complete and detailed records cemfi^ng ®Pecified information concoS m *eacl1 °1 tobacco received and (»Pies of required reports. Retention p eriod:^ years after end of marketing year. 7 CFR 724.101 (reten­ tion: 724.105) 4.13 Truckers and persons redrying, prizing, or stemming flue-cured and burley tobacco, and storage firm s. [Amended] To keep complete and detailed records containing specified information con­ cerning each lot of tobacco received or handled and copies of required reports. Retention period : 13 years after end of marketing year. 7 CFR 725.102, 726.94 (retention: 725.108, 726.102) 4.1 4 Warehousemen handling burley, fire-cured, dark air-cured, Virginia sun-cured, cigar-binder, cigar-filler and binder, and flue-cured tobacco. [Amended] To keep records that will permit fur­ nishing detailed information of all trans­ actions.

Retention period:13 years after end of marketing year. 7 CFR 724.96, 725.99, 725.112, 726.93 (retention:

724.105, 725.108, 726.102) 4.15 [Combined with I 4 .1 4 ] 4.16 Dealers handling burley, fire-cured, dark air-cured, Virginia sun-cured, cigar-binder, cigar-filler and binder, and flue-cured tobacco. [Amended] To keep records that will permit fur­ nishing detailed information of all trans­ actions.

Retention period:1 3 years after end of marketing year. 7 CFR 724.97, 925.100, 926.94 (retention:

724.105, 725.108, 726.102) 4.1 7 [Combined with I 4.1 6] 4.1 8 Persons engaged in more than one business relating to tobacco. [Added] To keep separate records for each busi­ ness as required by regulations. Retention period: 3 years after end of marketing year. 7 CFR 724.102, 725.103, 726.97 (retention:

724.105, 725.108, 726.102) 4.19—4.26 [Reserved] 4.2 7 Wheat producers, warehousemen, elevator operators, feeders, proces­ sors or transferees, and buyers. To keep records of wheat transactions as specified in the regulations. Retention period: 2 calendar years be­ yond the calendar year in which the marketing year ends. 7 CFR 728.1173, 728.1174, 728.1177 4.27a Industrial users o f flour second clears.

To maintain accurate records and doc­ uments supporting information shown on Form CCC-161 (Industrial Users Produc­ tion Report and Claim for Refund). Retention period: 3 years. 7 CFR 777.19 4.27b Distributors o f flour second clears. [Amended] To maintain accurate records and doc­ uments, including Forms CCC-165 (Proc- See footnote 1 on page 1806. essor Certification) and CCC-165-1 (Flour Second Clears), relating to the sale of flour second clears to industrial users.

Retention period: 3 years. 7 CFR 777.20 (retention: 777.19) 4 .2 8 Peanut producers.

To keep copies of specified reports on disposition of peanuts produced and marketed.

Retention period:1 3 years following end of pertinent marketing year. 7 CFR 729.52 (retention: 729.66) 4.29 Peanut buyers.

To keep detailed records of peanuts marketed and sales memoranda with re­ spect to farmers stock peanuts «nA shelled peanuts purchased from pro­ ducers.

Retention period:1 3 years following end of pertinent marketing year. 7 CFR 729.57 (retention: 729.66) 4.3 0 Peanut shelters.

To maintain detailed records and keep copies of reports pertaining to the shell­ ing of each lot of peanuts (Including rec­ ord of peanuts retained by the sheller) as specified in the regulations. Retention period:1 3 years following end of pertinent marketing year. 7 CFR 729.62 (retention: 729.66) 4.30a [Deleted] 4.31 R i c e producers, warehousemen, m ill or elevator operators, other p ro ce sso rs or transferees, and buyers.

To keep records of rice transactions as prescribed in sections cited. Retention period: 2 calendar years be­ yond the calendar year in which the marketing year ends. 7 CFR 730.34, 730.35,730.38 4.32 Importers or persons bringing sugar and liquid sugar into the conti­ nental United States from domestic offshore areas and foreign countries. To keep records of operations and transactions pertaining to sugar and liquid sugar including detailed informa­ tion for each unit of sugar tested and for each processing facility. Retention period: 2 years following end of calendar year in which sugar is imported or brought into the United States. 7 CFR 810.9 4.33 Persons marketing sngar a n d liquid sugar produced from sngar beets and sugarcane grown in the continental United States and mar­ keting sugar for consumption in Territory o f Hawaii and in Puerto Rico.

To keep records of processings, receipts, inventories, and marketings of sugar and liquid sugar.

Retention period: 2 years following the end of the calendar year in which sugar is marketed. 7 CFR 816.8 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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I 4.34 RECORD RETENTION GUIDE 4.34 Persons importing sugar and liquid sugar into the continental United States (including importers, main­ land refiners, allottees o f offshore domestic sugar quotas, shipping com­ panies, persons engaged in the move­ ment o f sugar in interstate and for­ eign commerce, and surety com­ panies undertaking obligations with respect to imported sugar). To keep records of receipt, processing, and movement of sugar and liquid sugar and of tests, gallonages, and weights per­ taining thereto.

Retention period: 2 years following end of calendar year in which sugar is imported or disposed of. 7 CFR 817.11 4.3 5 [Reserved] 4 .3 6 -4 .3 7 [Deleted] 4.37a Producers o f sugar beets and sugarcane. [Amended] To ma.inha.in complete wage records of persons employed in the production, cul­ tivation, or harvesting of sugar beets and sugarcane.

Retention period: 3 years from date of filing application for Sugar Act payment. 7 CFR Parts 862, 863, 864 4.37b [Deleted] 5. Commodity Credit Corporation 5.1 Warehousemen h a n d lin g storage agreements for bulk oils. To maintain Inventory and operating records* Retention period: Not specified. 7 CFR 1424.2 5.2 Cottonseed crushers participating in the cottonseed oil and meal purchase program.

To keep complete and detailed records as specified with respect to all purchases of cottonseed and other specified trans­ actions.

Retention period : At least 3 years from the last date any of the products ten­ dered by the crusher have been delivered. 7 CFR 1443.67 5.3 [Deleted] 5 .4 Peanut shellers participating In the peanut price support program. To keep accounts with respect to the purchase and sale of crop peanuts, in­ cluding types, grades, quality, weight, immss and addresses of producers and purchasers, and date and place of each transaction.

Retention period: 3 years after final delivery of peanuts to COC. 7 CFR 1446.19 5.5 Mohair producers participating in die payment program for mohair, and their marketing agencies.

To maintain books, records, and ac­ counts showing the marketing of mohair on which an application for payment is based.

Retention period: 3 years. 7 CFR 1468.22, 1468.272 5.6 Producers of wool, sheep, and lambs and their marketing agencies partici­ pating in price support program. [Amended] To maintain books, records, and ac­ counts on production of wool, sheep and lambs, and the shearing thereof, and on purchases of lambs on and after April 1, 1956.

Retention period: 3 years after end of specified marketing year. 7 CFR 1472.1251, 1472.1351 5.7 [Combined with I 5.61 5.8 [See I 5.4 ] 5.9 Handlers, dealers, and warehouse­ men performing transactions with regard to delivery orders under the livestock feed program. To maintain books and records which will permit verification of all transac­ tions with regard to delivery orders. Retention period: At least 3 full years following deliveries against delivery or­ ders (or to be kept longer if requested by the Commodity Credit Corporation). 7 CFR 1475.213 5.10 Dealers participating in the Puerto Rican tobacco purchase program. To keep records with respect to all transactions relating to the tobacco of any crop year during which tobacco is sold to CCC.

Retention period: 3 years after deliv­ ery of tobacco to CCC. 7 CFR 1464.60 5.11 [Reserved] 5.12 Crushers o f castor beans partici­ pating in the castor oil purchase program. [Amended] To maintain books, records, and ac­ counts including name of sellers, date of receipt, and the gross and clean weight, quality and price of each lot of castor bean purchased.

Retention period : At least 3 years from last date any castor oil is delivered by the crusher. 7 CFR 1443.108 5.13 Warehousemen handling honey under the price support program. [Added] To maintain inventory and operating records.

Retention period: Not specified. 7 CFR 1434.51 5 .1 4 -5 .1 6 [Reserved] 5.17 [Deleted] 5.18 Cotton ginners participating in the cottonseed purchase program. To keep books, records, and accounts for all purchases of cottonseed (including name of producer, date of receipt, weight, and purchase price of each lot) and other transactions.

Retention period : 3 years from last day any cottonseed is tendered to CCC for purchase under the applicable Partici­ pating Ginner’s Agreement: 7 CFR 1443.13 5.19 Cooperative marketing associations participating in the price support program.

To maintain records showing quantity, quality, and disposition of commodities (cotton, dry edible beans, honey, rice, soybeans, tung oil) eligible for price sup­ port received from each member. The same records to be kept for commodities received from nonmembers which are in­ eligible for price support. Retention period": Through end of the 5th marketing year following the mar­ keting year for which approval is ob­ tained. 7 CFR 1425.17,1425.18 5.20 Exporters participating in tibe to­ bacco export program.

To maintain accurate records (includ­ ing contracts of purchase, sale, and storage) establishing eligibility of to­ bacco for export payments made to ex­ porters under the program. Retention period: 3 years after date of export.

7 CFR 1490.10 6. Commodity Exchange Authority 6.1 Futures commission merchants and clearing organizations o f contract m a rk ets d e p o sitin g customers’ money, securities, and property.

To maintain an acknowledgment from a bank, trust company, clearing organi­ zation of a contract market, or futures commission merchant that it was in­ formed that the money, securities, and property deposited therein are those of commodity customers and are being held in accord with the provisions of the Com­ modity Exchange Act.

Retention period: 5 years from date of closing of such bank account* 17 CFR 1.20 (retention: 1.31) 6.2 Futures commission merchants and clearing organizations o f contract markets depositing obligations pur­ chased with cu sto m ers’ funds.

To maintain an acknowledgment from a bank, trust company, clearing organiza­ tion of a contract market, or futures commission merchant that it was in­ formed that the obligations belong to commodity customers and are being held in accord with the provisions of the Com­ modity Exchange Act.

Retention period: 5 years from date of closing of account.* 17 CFR 1.26 (reten­ tion: 1.31) 6.3 Futures commission merchants and clearing organizations o f contract markets.

To keep records of obligations and vestment securities, date investments ade, name of person from nr rough whom obligations _ bougnt, mount of money paid, description oi »ligations or securities, identity of dep­ ositories or other places where suen ►ligations are segregated, date_disposijn made and amount received thereior, une of person to or through whom sow. Clearing organizations receiving docuents from membérs representtog * ¡stment of customers’ funds shall aK jep a record showing separately for eac ember the date on which documente ere received from member, desenp : documents, date on which docum ere returned to member, or deta rter 3 years the person required books and records may at bj® J ^eitute photographic reprodutrtlons l film, together with facllltle ^ ctlon of such film in a man3* cte<i or nermlt It to be readily inspected or FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE I 9.2 Retention period: 5 years after invest­ ment liquidated or load paid.2 17 CFR 1.27 (retention: 1.31) 6.4 Futures commission merchants. To keep a record of the daily computa­ tion of money, securities and property which must be segregated for customers. Retention period: 5 years.2 17 CFR 1.32 (retention: 1.31) 6.5 Futures commission merchants. To keep records furnished customers as of close of last business day of each calendar month, or as of any regular monthly date selected showing cus­ tomer’s position in each future. Retention period: 5 years.2 17 CFR 1.33 (retention: 1.31) 6.6 Futures commission merchants. To keep copy of confirmation of the execution of any trade originated by controller of accounts. Retention period: 5 years.2 17 CFR 1.33a (retention: 1.31) 6.7 Futures commission merchants. To keep a “point balance” record of all open trades or contracts of customers as of last day of business of each calen­ dar month or any regular monthly date selected.

Retention period: 5 years.2 17 CFR 1.34 (retention: 1.31) 6.8 [Reserved] 6.9 Futures commission merchants and members o f contract markets. To keep full and complete record of all futures and cash transactions including all orders, trading cards, signature cards, street books, journals, ledgers, canceled checks, copies of confirmations, state­ ments of purchase and sale, together with all other data and memoranda and records of every sort pertaining to cash and future transactions. Retention period: 5 years.2 17 CFR 1.35 (retention: 1.31) 6.10 Futures commission merchants and clearing members o f contract mar­ kets.

To prepare and keep in permanent form the following:

(a) a financial ledger record showing all charges against and credits to each customer’s account; (b) a record of transactions showing for each account all commodity futures transactions executed for such account, including date, price, quantity, market, commodity, and future; (c) a record or journal showing for each day complete etails of all commodity futures trans­ actions executed, including date, price, Quantity, market, commodity, future, an the person for whom such transacm n was made (in the case of clearing embers, the record or journal should See footnote 2 on page 1808. also show the floor broker or floor trader executing each transaction, a symbol in­ dicating the customer type, the opposite broker or floor trader, and the opposite clearing member with whom it was made). Retention period: 5 years.2 17 CFR 1.35 (retention: 1.31) 6.11 Futures commission merchants and clearing organizations o f contract markets.

To keep record of all securities and property (other than money) received from customers to margin, guarantee or secure trades and contracts including description of securities and property, name and address of customer, identity of depositories or other places where such securities or property are segregated, date received and returned or otherwise disposed of, including authorization therefor.

Retention period: 5 years from date of return of property.2 17 CFR 1.36 (reten­ tion: 1.31) 6.12 Futures commission merchants and members o f contract markets. To keep record showing for each fu­ tures account name, address and prin­ cipal occupation or business of person for whom account is carried and names of persons guaranteeing account or exercis­ ing trading control over account. Retention period: 5 years from date ac­ count closed.5 17 CFR 1.37 (retention: 1.31) 6.13 Contract markets.

To keep record of each transaction wherein a member acts for both a buyer and a seller, including the date, price, quantity, kind of commodity, delivery month, by whom executed, and the exact time of execution.

Retention period: 5 years.2 17 CFR 1.39 (retention: 1.31) 6.14 Contract markets.

Must require warehouse operators whose receipts are deliverable in satis­ faction of futures contracts made on or subject to the rules of the contract mar­ ket to keep records showing stocks traded for future delivery on such contract markets, in store by kind, class, and grade, including lots and parcels stored specially or separately. Retention period: 5 years.2 17 CFR 1.44 (retention: 1.31) 6.15 Persons having or controlling a re­ portable position in commodity futures.

To keep books and records showing all details of all positions and transac­ tions for future delivery in the com­ modity on all contract markets and all positions and transactions in the cash commodity, its products, and byproducts. Retention period: 5 years.2 17 CFR 18.05 (retention: 1.31) 7. Farmers Home Administration 7.1 Individual borrowers and grant recipients o f FHA funds. [Amended] To maintain records of the operations to meet requirements of State and local regulations and terms of agreement with FHA and other creditors. Retention period : Not specified. 7 CFR 1802.24 7.2 Local organizations obtaining water­ shed loans and advances under the Watershed Protection and Flood Pre­ vention Act.

To maintain accounts and records re­ lating to the installation, operations, and maintenance of works of improvement. Retention period: 3 years after the year to which such records pertain. 7 CFR 1823.359 7.3 Rural communities and other asso­ ciations or organizations of farmers and rural residents obtaining loans and grants for housing, central do­ mestic water systems, waste disposal systems, shift-in-land-use projects and related facilities, and recrea­ tional facilities. [Amended] To maintain records of its operations, maintenance, and management of its fa­ cility including the establishment and maintenance of financial accounts and records.

Retention period: Until summarized and reflected in the agency’s official rec­ ords and until the requirements of State and local laws and regulations are met. Number of years after this point not specified. 7 CFR 1802.77, Part 1823, App. 2, Item 3, 1823.107, 1823.284 8. Federal Crop Insurance Corporation 8.1 Insured under Federal Crop Insur­ ance Corporation. [Amended] To keep records of harvesting, storage, shipments, sale, or other disposition of all barley, dry beans, combined crops, com , cotton, flax, grain sorghum , oats, peanuts, canning and freezing peas, dry peas, rice, ‘ rye, soybeans, sugar beets, sugarcane, tobacco, to­ matoes, and wheat produced on each insurance unit covered by the con­ tract, and separate records showing the same information for production on any uninsured acreage of the insured crop in the county in which he has an Interest. Retention period: 2 years after time of loss. 7 CFR 401.111, sec. 17 9. Packers and Stockyards Administration 9.1 Stockyard owners, market agen­ cies, and licensees under Packers and Stockyards Act regulations. To keep open for public inspection (and post in the case of licensees) dupli­ cate copies of all schedules of rates and charges and rules or regulations and amendments or supplements thereto. Retention period: Not specified; how­ ever, required to post and keep open for inspection currently effective schedules only.

9 CFR 201.22 9.2 Market agencies or licensees sell­ ing or buying livestock or live poul­ try on a commission or agency basis. To keep accounts and records in re­ gard to the Custodial Account for Ship­ pers’ Proceeds and the Custodial Ac­ count for Buyers' Funds. Retention period: 2 years. 9 CFR 201.42 (retention: 201.50) No. 12— pt. m -------2 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 88

I 9.3 RECORD RETENTION GUIDE 9.3 Market agencies or licensees sell­ ing or buying livestock or live poul­ try on a commission or agency basis. To keep available for inspection by owners or consignors or purchasers copies of bills covering charges paid for or on behalf of the owner or consignor which were deducted from the gross proceeds of the sale or added to the pur­ chase price thereof when accounting for the sale or purchase.

Retention period: 2 years. 9 CFR 201.45 (retention: 201.50) 9 .4 Stockyard owners, registrants buy­ ing or selling livestock, and licens­ ees buying or selling live poultry. To keep (in addition to other neces­ sary records) daily accurate records of purchases, sales, shipments, prices, etc. Retention period: 2 years. 9 CPR 201.46 (retention: 201.50) 9.5 Sellers o f live poultry under Pack­ ers and Stockyards Act regulations. To keep copy of ticket prepared by seller at time of sale showing the name of the designated market, the date of the transaction, the names of the seller and buyer, the number of coops, kinds of poultry, price per pound, and such terms and conditions as the parties may agree upon.

Retention period: 2 years. 9 CPR 201.48 (retention: 201.50) 9.6 Stockyard owners, market agencies, or licensees weighing livestock or live poultry for purposes o f purchase or sale under Packers and Stockyards Act regulations.

To keep copy of scale ticket of weigh­ ing showing for both livestock and live poultry, name of agency performing the service, date of weighing, number of the scale or other information identifying the scale, name of seller, name of buyer, name of consignor, or understandable abbreviations of such names; in case of livestock, also, the number of head, kind, and actual weight, the amount of dock­ age and name or initials of person weigh­ ing it; and, in case of live poultry, also, number of coops weighed, the gross, tare, and net weights, and the name or Initials of person operating scale at time of weighing.

Retention period: 2 years. 9 CPR 201.49 (retention: 201.50) 9 .7 Stockyard owners, market agencies, or licensees who weigh livestock or live poultry for purposes o f purchase and sale under Packers and Stockyards Act régulations. [Amended] To keep one copy of form report of tests and inspections of scales and shall cause one copy to be kept by the agency conducting the test and inspection of the scales (a third copy to the Area Super­ visor of the Service).

Retention period: 2 years. 9 CPR 201.74, 201.106-1 (retention: 201.50) 9.8 Authorized State agencies and live­ stock associations under Packers and Stockyards Act regulations. To keep adequate records showing in detail the income derived from the col­ lection of authorized fees, the disburse­ ment of such funds as expenses for conducting the services, the inspections performed and the results thereof, in­ cluding records showing a full descrip­ tion of brands, marks, and other identifying characteristics of inspected livestock; and currently maintain rec­ ords of the brands, marks, and other identifying characteristics of livestock located in the State from which such agency or association will operate and with reference to which the authoriza­ tion has been granted.

Retention period: Not specified.* 9 CPR 201.89 9.9 Packers subject to the provisions o f the Packers and Stockyards Aet. To retain for the specified period of time the following records: (a) Cutting tests; departmental trans­ fers; buyers’ estimates; drive sheets; scale tickets received from others; inven­ tory and products in storage; receiving records; trial balances; departmental overhead or expense recapitulations; bank statements, reconciliations and deposit slips; production or sale tonnage reports (including recapitulations and summaries of routes, branches, plants, etc.) ; buying or selling pricing instruc­ tions and price lists; correspondence, telegrams, teletype communications and memoranda relating to matters other than contracts, agreements, purchase or sales invoices, or claims or credit memoranda.

(b) Kill sheets, lot sheets or carcass graded cost sheets; carcass hot weight sheets and carcass test cost sheets by lots for purchases of livestock on a grade and yield or grade or yield basis; con­ tracts and agreements; purchase in­ voices; sales invoices; freight bills, bills of lading or shipping tickets; scale tick­ ets and weight records issued or prepared by the packer; cash sales receipts and memoranda; claims and credit memo­ randa; canceled checks and drafts; check stubs or vouchers; correspondence, tele­ grams, teletype communications, and memoranda relating to contracts, agree­ ments, purchase or sales Invoices, or claims or credit memoranda. (c) Departmental statements and sum­ maries; balance sheets and profit and loss or operating statements. Retention period: (a) 1 year; (b) 2 years; (c) 3 years. 9 CFR 203.4 9.1 0 Stockyard owners, market agen­ cies, dealers and licensees subject to the provisions o f the Packers and Stockyards Act.

To maintain records of items listed in section cited.

Retention period: 2 full calendar years, or longer if directed by the Adminis­ trator. 9 CFR 201.50 9.11 Packers and dealers o f live poultry under the Packers and Stockyards Act.

To keep records listed in the section cited.

* Records shall not be destroyed or disposed of without the consent In writing of the Administrator, Packers and Stockyards Ad­ ministration, Department of Agriculture. 9 CFR 201.50.

Retention period: 2 years. 9 CFR 201.101 10. Office of the Secretary 10.1 Educational institutions having ne­ gotiated research agreements with the Department of Agriculture.

To maintain records with respect to status of project, expenditures, separate records of-expenditures for funds pro­ vided from other sources, and accounting records, all to be compatible with the De­ partment’s and institutions’ administra­ tive and fiscal processes. Retention period: 3 years after final payment under the agreement. 41 CFR 4-3.5108,4-7.5101-9 (retention: 4-7.5101- 10.2 State agencies having contracts or agreements for relocation assistance projects.

To maintain records as specified in section cited.

Retention period: 3 years. 7 CFR 21.710 11. Export Marketing Service 11.1 Exporters participating in the rice export program.

To maintain records showing milled rice or brown rice exported or to be exported in connection with program. Retention period: 3 years after date of export. 7 CFR 1481.184 11.2 Feed grain exporters participating in the feed grain export program. To keep records, accounts, and other documents relating to transactions under the program.

Retention period: 3 years after date of export. 7 CFR 1484.137 11.3 [Reserved] 11.4 Private organizations or individuals which enter the private trade agree­ ments pursuant to title IV o f Public Law 480.

Maintain books and records as well as pertinent documents, correspondence, and memoranda covering all transac­ tions relating to the private trade agree­ ment.

Retention period: Not specified■ (sub­ ject to examination by the Adminis­ trator at all reasonable times until the entire amount due under the agreement Vtoo Kn/in rvai/4 7 f ? 1 4 _ fi fi 11.5 Suppliers who sell agricultural com­ modities under a title IV credit por* chase authorization (including ocean transportation).

Maintain pertinent books, documents, papers, and records related to the sup­ plier and the Importer. , Retention period: 3 years after smw payment under such contracts. " w » 14.17 11.6 Exporters or purchasers participat­ ing in die flaxseed and linseed export payment-in-kind program« To maintain records of flaxseed or huseed oil exported or to be exported a, any documents relating to any traus fcion in connection with this program- Retention period: 3 years after û of export. 7 CFR 1486.137 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE Il T.2 11.7 Exporters o f agricultural commod­ ities under CCC export credit sales program.

To keep books, documents, papers, and records involving transactions relating to contracts between the exporter and the importer.

Retention period: 3 years after ma­ turity of related credit arrangement. 7 CFR 1488.18 11.3 Importers and suppliers involved in sales o f agricultural commodities. (a) Importers—To maintain a record of all offers received from suppliers as a result of public tenders or negotiation. (b) Suppliers—To maintain accurate books, records, and accounts with respect to all contracts entered into hereunder. Retention period: Until expiration of 3 years after, final payment under such contracts. 7 CFR 11.6, 11.17, 17.6, 17.17 11.9 Exporters of wheat and wheat flour. [Amended] To maintain records showing sales and deliveries of wheat or wheat flour ex­ ported or to be exported in connection with program.

Retention period: 3 years after date of export or final payment. 7 CFR 1483.184, 1483.284 11.10 [Combined with I 11.9] 12. Food and Nutrition Service 12.1 Cooperating State agencies, school food authorities, and food service management companies participating • in the National School Lunch pro­ gram or receiving federally donated commodities for school lunch pro­ grams.

To maintain records as specified in the regulations.

Retention period: 3 years after the end of the Federal fiscal year to which they pertain. 7 CFR 210.8, 210.14, 210.15, 210.16 12.2 Participants in the special food service program for children. [Re­ vised] (a) Food service management com­ panies—To maintain records supported by invoices, receipts, and other evidence pertaining to service institution’s feeding operations., (b) Seryice institutions—To maintain food service operations, including meals, Program receipts, and program expendi­ tures for food, labor, and all other jcosts. (c) State educational agencies—To maintain records on service institutions’ Program operations and payments to them from Federal funds. Retention period: (a) 3 years ¡after end fiscal year; (b) and (c) 3 years and 3 months after end of fiscal year, except or nonfood assistance records which are to be maintained for 5 years. 7 CFR 225.7, 225.18 , Cooperating State agencies, school food authorities, child care institu­ tions, and food service management •»m pani« participating in the Spe­ cial Milk program.

^.aintain records as specified in the regulations.

Retention period: 3 years after the end of the Federal fiscal year to which they pertain. 7 CFR 215.7, 215.11, 215.12 12.4 Distributing, subdistributing, and recipient agencies distributing food commodities donated for use in school lunch programs, for training students in home economics, in sum­ mer camps for children, by needy In­ dians on reservations, in institutions, and management companies pertain­ ing to the feeding operations o f the institutions, in State correctional institutions for minors, and in as­ sistance o f other needy persons.

To maintain records relating to re­ ceipt, disposal, and inventory of com­ modities, including records with respect to the receipt, and disbursement of funds arising from, or federally disbursed for, operation of the distributing program; also, to maintain records on all activities under the Supplemental Food Program. Retention period: 3 years from the close of the Federal fiscal year to which the records pertain. 7 CFR 250.6, 250.8, 250.14, 250.15, 251.9 12.5 Cooperating State agencies, school food authorities, and food service management companies participating in 'the school breakfast program. To maintain accounts and records as specified in sections cited. Retention period: 3 years after the end of the Federal fiscal year to which they pertain. 7 CFR 220.7, 220.24, 220.25 12.6 State agencies participating in the food stamp program.

To keep such records, microfilms, or approved lists in lieu of records, and sub­ mit such reports and other information as may from time to time be required by FNS.

Retention period : (a) For unlisted rec­ ords, microfilms, or lists in lieu of rec­ ords, 3 years from month of origin of such records, or longer if instructed in writing by FNS or the Department; (b) for records which have been microfilmed, no retention period after required recon­ ciliation and microfilming; (c) for rec­ ords çovered by an approved list, 1 year after month of execution, or longer If instructed in writing by FNS or the De­ partment. 7 CFR 271.1 12.7 States participating in emergency food assistance for victims o f major disasters.

To keep records of information as re­ quired by the Food and Nutrition Service. Retention period: Not specified. 7 CFR 274.7 12.8 School food authorities participat­ ing in the National School Lunch pro­ gram or receiving federally donated commodities for school lunch pro­ grams.

To keep records of hearings on appli­ cations which families make for free or reduced price lunches for children. Retention period: 3 years. 7 CFR 245.7 12.9 Cooperating State agencies, school food authorities, and service institu­ tions participating in the nonfood assistance program.

To maintain records as specified in the regulations.

Retention period: 3 years to 5 years after the end of the Federal fiscal year to which they pertain. 7 CFR 220.16, 220.24, 225.15, 225.17 12.10 States participating in temporary emergency food assistance for vic­ tims o f other than m ajor disasters. To keep records of information as re­ quired by the Food and Nutrition Service. Retention period: Not specified. 7 CFR 274.14 II. DEPARTMENT OF COMMERCE 1. Economic Development Administration 1.1 Recipients o f loans and grants— project control records. To keep and preserve, and to require each contractor and subcontractor to keep and preserve, on account of any loan under section 201, 202, or 403, Public Law 89--136, August 26,1965, or section 6 or 7, Public Law 87-27, May 1,1961, or on ac­ count of any grant under section 101, 102, 301, 403, or 505, Public Law 89-136, August 26, 1965, or section 8, Public Law 87-27, May 1, 1961, detailed records re­ flecting acquisitions, work progress, ex­ penditures and commitments, and to in­ dicate their relationship to estimated costs and schedules.

Retention period: Until completion of all work performed or acquisitions made in connection With the project and at least 3 years thereafter. 13 CFR 301.54 1.2 Recipients o f loans and grants— financial records.

To keep and preserve so long as any sum shall be due and unpaid to the Gov­ ernment on account of any loan under section 201, 202, or 403, Public Law 89- 136, August 26, 1965, or section 6 or 7, Public Law 87-27, May 1, 1961, or on ac­ count of any grant under section 101, 102, 301, 403, or 505, Public Law 89-136, August 26,1965, or section 8, Public Law 87-27, May 1, 1961, full written records, accurately disclosing the amount and the disposition by such recipients of the pro­ ceeds of any such assistance, together with the amounts and dispositions of other funds applied to the project, all as shall adequately establish a compliance with the requirements of the Act or Acts involved and the terms and conditions upon which such financial assistance was made.

Retention period: For loans, until final payment has been made to the Govern­ ment, and at least 3 years thereafter; for grants, until completion of all work per­ formed in connection with the project, or until final disbursement has been made by the Government, whichever is later, and at least 3 years thereafter. 13 CFR 301.54 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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Il 1.3 1.3 Contractors and subcontractors— project control records and financial records. [Added] To keep and preserve on account of any contract for technical assistance under section 301, Public Law 89—136, August 26,1965, or section 11, Public Law 87-27, May 1, 1961, or on account of any contract for research tinder section 301, Public Law 89-136, August 26, 1965, or section 27, Public Law 87-27, May 1,1961, detailed project control records in con­ nection with the contract, reflecting acquisitions, work progress, expenditures, and commitments and indicating their relationship to established costs and schedules, and full written financial rec­ ords, as shall adequately establish com­ pliance with the requirements of the applicable acts and the terms and condi­ tions of the contract or subcontract. Retention period : At least 3 years after final payment under the contract or sub­ contract. 13 CFR 301.54 2. Domestic and International Busi­ ness Administration [Revised! A djustm ent A ssistance 2.1 Firms receiving adjustment^ assist­ ance under the Trade Expansion Act of 1962.

To keep records of all transactions re­ lating to the receipt, disbursement, and utilization of assistance received. Retention period: 3 years following completion of adjustment assistance pro­ posal or until loans called for therein have been repaid, whichever date is later. 15 CFR 500.50 I ndustrial M obilization 2.2 Persons in the United States par­ ticipating in transactions covered by DPS Regulation 2 .

To keep records of receipts and deliver­ ies in sufficient detail to permit the deter­ mination, after audit, of compliance of each transaction with provisions of DPS Regulation 2 (Operations of the Priorities and Allocations Systems be­ tween Canada and the United States). Retention period: At least 3 years. 32A CFR Ch. VI, DPS Reg. 2, sec. 7(a) 2.3 Individuals, corporations, partner­ ships, associations, or any other or­ ganized groups o f persons partici­ pating in any transaction covered by Defense Materials System Regulation 1, as amended December 1, 1959. To keep accurate and complete rec­ ords of each such transaction, includ­ ing all rated orders, ACM orders and directives received by such persons, copies of all rated orders and ACM orders placed by such persons, records of pur­ chases, receipts, inventories, production, use, sales, and deliveries of all materials acquired by means of priority, allotment or directive assistance, and records of sales and deliveries of all materials sold or delivered by such persons pursuant to rated orders, ACM orders and direc­ tives.

Records shall be maintained in sufficient detail to permit the determina­ tion, after audit, whether each trans­ action complies with the provisions of RECORD RETENTION GUIDE DMS Reg. 1, as amended December 1, 1959.

Retention period: For at least 3 years. 32A CFR Ch. VI, DMS Reg. 1, sec. 14 2 .4 Individuals, corporations, partner­ ships, associations, or any other or­ ganized groups o f persons participat­ ing in any transaction covered by DPS Regulation 1 and DMS Order 1 and DMS Order 3.

To keep accurate and complete records of receipts, deliveries, inventories, pro­ duction, and use, in sufficient detail to permit the determination, after audit, whether each transaction complies with the provisions of DPS Reg. 1—Basic Rules of the Priorities System; DMS Order 1—Iron and Steel; and DMS Order 3—Aluminum, as applicable to such transaction.

Retention period: For at least 3 years. 32A CFR Ch. VI, DPS Reg. 1, sec. 24(a) ; DMS Order 1, sec. 17(a) ; DMS Order 3, sec. 15(a) 2.5 Individuals, corporations, partner­ ships, associations, or any other or­ ganized groups o f persons partici­ pating in any transaction covered by DPS Order 1.

» To keep accurate and complete rec­ ords of rated orders and directives re­ ceived and monthly records of produc­ tion, production schedules and deliveries in sufficient detail to permit the deter­ mination, after audit, whether each transaction complies with the provi­ sions of DPS Order 1—Metalworking Machines.

Retention period: For at least 3 years. 32A CFR Ch. VI, DPS Order 1, sec. 8(a) 2.6 Individuals, corporations, partner­ ships, associations, or any other organized groups o f persons partici­ pating in transactions covered by DMS Order 2— Nickel Alloys.

To keep accurate and complete records of receipts and deliveries in sufficient de­ tail to permit the determination, after audit, of compliance of each transaction with the provisions of DMS Order 2— Nickel Alloys.

Retention period: At least 3 years. 32A CFR Ch. VI, DMS Order 2. sec. 13(a) 2.7 Producers, distributors, and users of copper controlled materials, inter­ mediate shapes, and copper raw ma­ terials. (DM S Order 4—-Copper and Coppeiyhase A lloys).

To keep accurate and complete records of purchases, receipts, inventories, pro­ duction, use, sales and deliveries of cop­ per controlled materials, intermediate shapes, and copper raw materials in suf­ ficient detail to permit the determina­ tion, after audit, whether each such transaction complies with the provisions of DMS Order 4—Copper and Copperbase Alloys. Such records shall include, but shall not be limited to, all authorized controlled material orders (ACM), rated orders and directives received by such persons, and copies of all authorized con­ trolled material orders (ACM), and rated orders placed by such persons. Retention period: At least 3 years. 32A CFR Ch. VI, DMS Order 4, sec. 12 E xport C ontrol 2 .8 Holders o f International Import Certificates selling or transferring commodities covered by such certifi. cat«!.

To maintain written acceptance by the purchaser or transferee of all obli­ gations imposed under the export regu­ lations of the United States. Retention period: 2 years.4 15 CFR 368.2 2.9 Executors o f International Import Certificates where resale or transfer o f commodities covered by Import Certificate occurs before delivery. To maintain written acceptance by purchaser or transferee of obligation to provide delivery verification. Retention period: 2 years.4 15 CFR 368.3 2.10 Exporter of commodities related to nuclear weapons, nuclear explo­ sive devices, or nuclear testing.

To keep copies of exporter’s letter of Inquiry and manufacturer’s reply re­ garding use of commodities. Retention period: 2 years from, which­ ever is later, date of exportation, reex­ portation, transshipment, diversion, or other termination of the transaction.415 CFR 378.2 (retention: 387.11) 2.11 Applicants for export licenses. , To keep documents constituting evi­ dence of an order and of facts relating to the purchase transaction as specified in section cited.

Retention period: 2 years from, which­ ever is later, date of exportation, reex­ portation, transshipment, diversion, or other termination of the transaction.4 15 CFR 372.6 (retention: 387.11) 2.12 Foreign importers of aircraft or vessel repair parts.

To keep records of commodities im­ ported from the U.S. and supplied abroad to vessels or aircraft. Retention period:

years from, date the commodities are supplied to a vessel or aircraft.415 CFR 373.8. 2.13 Exporter to a foreign distributor. (a) Exporters—To retain copies of validated or rejected Forms FC-143 and 243, and all other forms, documents, cor­ respondence, memoranda, books, ana other records relating to exports under the Form FC-243 procedure. (b) Foreign distributor—To retain copies of Form FC-243 and records o distribution, sale, or reexportation fro a foreign-based stock under this pr cedure.

Retention period: 2 years (a) fro date of validated or rejected forms, aim (b) from whichever is later, date oi e portation, reexportation, transships diversion, or other, termination of * Complete and accurate reproductions may be substituted for documents reared tow retained under Export Control after 12 months from beglnnlng of retention period, provided place tlon and Inspection are available at P of retention. 15 CFR 387.11 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE Il 5.2 transaction.1 15 CFR 373.4 (retention: 387.11) 2.14 Applicants for a Periodic Require­ ments and Time Limit Licenses. To keep records of the documentary evidence of the prescribed relationship with each consignee.

Retention period:

years from, whichever is later, date of exportation, reexportation, transshipment, diversion, or other termination of the transaction.1 15 CFR 373.5, 373.6 (retention: 387.11) 2.15 Forwarding agents .receiving copies of commercial invoices not contain­ ing destination control statement. To keep record of corrected entry or of notification to exporter of obligation and exporter’s reply of compliance therewith.

Retention period: 2 years from, which­ ever is later, date of exportation, re­ exportation, transshipment, diversion, or other termination of the transaction.1 15 CFR 386.6 (retention: 387.11) 2.16 Transferors and transferees of ex­ port licenses.

To keep records of all documents evi­ dencing the order covered by these licenses.

Retention period: 2 years from, which­ ever is later, date of exportation, reex­ portation, transshipment, diversion, or other termination of the transaction.1 15 CFR 372.13 2.17 Exporters or agents.

To keep records of export transactions, exports and reexports.

Retention period: 2 years from, which­ ever is later, date of exportation, reex­ portation, transshipment, diversion, or other termination of the transaction.1 15CFR387.il 2.18 Loan or sale of commodities by airlines.

To keep records of commodities im­ ported from the U.S. and lent or sold to another airline without profit. Retention period: 2 years from date of transaction. 15 CFR 376.8 2.19 Carriers releasing shipment with­ out receiving a bill o f lading contain­ ing notice o f prohibition against di­ version.

To secure a receipted copy of the writ­ ten notice omitted from the bill of lading from party taking custody of the ship­ ment.

Retention period: 2 years from, which­ ever is later, date of exportation, reex­ portation, transshipment, diversion, or termination of the transaction.1 15 CFR 386.6 (retention: 387.11) •20 Exporters of certain kinds o f tech­ nical data.

To secure and retain a written from ^he consignee regard e of the data and its direct prodi ^Retention period: 2 years from, whi J8 Ja^er’ date °* exportation, Importation, transshipment, diversl 15 riporoif«r?llnatio]n of the transacts 15 CFR 379.4 (Retention: 387.11) See footnote 4 on page 1812. 2.21 Exporters and distributors of com­ modities under distribution licenses. To keep (a) one copy of each validated or rejected Form FC 1143; (b) all other forms, d o c u m e n t s , correspondence, memoranda, books, and other records re­ lating to any export from the United States under a distribution license; (c) all records regarding a sale or reexport by a distributor who is an approved consignee; (d) the original of Swiss Blue Import Certificate and reproduced copies of the original of the Yugoslav End Use Certificates.

Retention period: 2 years (a) from date of validation or rejection; (b) from whichever is later, date of exportation, reexportation, transshipment, diversion, or other termination of the transaction: (c) from date of sale or reexport; and (d) from the date the commodities are distributed.1 15 CFR 373.3 (retention: 387.11) 2.22 U .S. exporters, foreign-based serv­ ice facilities, and foreign manufac­ turers operating under the Service Supply Procedure.

To keep records of all exports and re­ exports under the Service Supply Pro­ cedure.

Retention period: 2 years from, which­ ever is later, date of exportation, reex­ portation, transshipment, diversion, or other termination of the transaction.115 CFR 373.7 (retention: 387.11) 2.23 Exporters o f commodities to be returned to the United States.

To keep records of temporary exports to be returned to the United States as well as Customs Entry Number or any other evidence of disposition of com­ modities exported.

Retention period: 2 years from date of return of commodities of other disposition.1 15 CFR 371.22 (retention: 387.11) 2.24 Forwarding agents for exporters operating under the Shippers Export Declaration.

To maintain the power- of - attorney or other authorization as well as redelega­ tions by the forwarding agent. Retention period: 3 years after the last action taken. 15 CFR 386.3 2.25 Exporters reexporting commodities exported under general license. To maintain reexport authorization document.

Retention period: 2 years from, which­ ever is later, date of exportation, reex­ portation, transshipment, diversion, or other termination of the transaction.115 CFR 374.7 (retention: 387.11) 2.26—2.30 [Reserved] F o r e ig n T ra de Z o n e s 2.31 Grantees o f foreign trade zones. To maintain records required under the Uniform System of Accounts, Rec­ ords, and Reports.

Retention period: 5 years after the merchandise covered by such records has been forwarded from the zone. 15 CFR 400.1014 S h i p p i n g R e s t r ic t io n s 2.32 Ship and aircraft owners, masters, officers, employees and agents par­ ticipating in transportation. To retain records of voyages and/or shipments in sufficient detail to permit an audit to determine if the provisions of orders T -l and T-2 (Shipping restric­ tions) have been carried out.

No changes in the records customarily maintained are required provided such records supply an adequate basis for audit. Records may be retained in micro­ film or other photographic copies in­ stead of the originals.

Retention period: At least 2 years. 32A CFR Ch. VII, T -l, sec. 4; T-2, sec. 4 2.33 Persons transporting commodities to and from Southern Rhodesia.

To retain records of shipments in suf­ ficient detail to permit an audit that will determine, for each transaction, that the provisions of 15 CFR Part 11 have been met. Records may be microfilmed or photographic copies made. Retention period: At least 2 years. 15 CFR 11.5 3. Assistant Secretary for Science and Technology 3.1 State agencies or institutions re­ ceiving financial assistance under the State Technical Services Act o f 1965. [Amended] To maintain records and documenta­ tion (e.g., vouchers, payrolls, Invoices, contracts) relating to grant and amount, nature, and identification of funds sup­ plied from non-Federal sources. Retention period: Until audit has been conducted by the Department and all questions arising therefrom are resolved. 15 U.S.C. 1368 4. [Transferred to II 2] 5. Maritime Administration 5.1 General agents (shipping com­ panies) or their subcontractors and berth agents.

To keep books, records, documents and accounts (which shall be the property of the U.S.), relating to the activities, maintenance and business of vessels covered by or involving transactions re­ lated to Service Agreements as pre­ scribed in AGE-1—General Agents, Agents and Berth Agents. Retention period: Until completion of audit." 32A CFR Ch. XVm, AGE-1, sec. 2(a), General Agency Agreement, Art. 3 (g)(1) and Art. 14; sec. 2(b) Berth Agency Agreement, Art. 3(e) (1) and Art. 14 5.2 Agents entering into service agree­ ments.

To keep separate sets of books of ac­ counts to record the various transactions in connection with procedural rules for ■After audit by the General Accounting Office, the Maritime Administration will take custody of the records.

FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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Il 5.3 RECORD RETENTION GUIDE financial transactions under agency agreements.

Retention period: Until completion of audit." 32A CFR Ch. XVm, FIS-1, sec. 1 5.3 Agents entering into service agree­ ments.

To keep the originals of all documents, at his principal office, including authori­ zations, for facilities, services and sup­ plies and complete tariffs and port schedules covering charges at domestic and foreign ports incident to the operation of the vessels assigned under the procedural rules for financial trans­ actions under agency agreements. Retention period: Until completion of audit." 32A CFR Ch. XVIII, FIS-1, secs. 9 and 12 5 .4 General agents.

To prepare monthly invoices for hus­ banding and other compensation earned during preceding month under the ap­ plicable provisions of NSA Order No. 47 (AGE-4) and record amounts of com­ pensation paid in agency account books. Retention period: Until completion of audit." 32A CFR Ch. XVIH, FIS-2, sec. 3(a) (1) and sec. 5 5.5 General agents.

To keep originals of statements or credit memoranda for return premiums for all vessels insured with Underwriters pursuant to INS-l-Maritime Protection and Indemnity Insurance Instructions Under General Agency and Berth Agency Agreements.

Retention period: Until completion of audit." 32A CFR Ch. XVIH, INS-1, sec. 7(b) 5.6 General agents.

To keep records to account, if required, for the purchase, delivery to the Master, receipts from sales, condemnations, transfers and all other transactions in connection with slop chests. Retention period: Until completion of audit." 32A CFR Ch. XVIII, OPR-1, sec. 2(e) 5.7 Masters.

To keep records and logs disclosing re­ ceipts for the quantities of slop chest items delivered aboard ship and for losses sustained due to fire, water, or other damage which renders articles un­ saleable.

Retention period: Until completion of audit." 32A CFR Ch. XVIH, OPR-1, sec. 3 (d) and (e) 5.8 General agents.

To keep a copy of each Job Order, Sup­ plemental Job Order or WORKSMAL REP Contracts for the maintenance and repair of vessels when work awarded by General Agents.

Retention period: Until completion of audit.® 32A CFR Ch. XVIII, SRM-5 5.9 General agents.

To keep records and supporting docu­ ments pertaining to repairs and equip­ ment purchased for repairs to ships so that reports may be made to the Mari­ time Administration.

See footnote 5 on page 1813. Retention period: Until completion of audit.® 32A CFR Ch. XVIH, SRM-2, sec. 4; SRM-3, sec. 3(d); SRM-4, sec. 2; SRM-5, sec. 3(a) and sec. 19 5.1 0 Charterers o f Government-owned dry-cargo vessels.

To keep books, records, and accounts, required under Clause 37(1), Part n , of Form 705 charter; section 705 of the Mer­ chant Marine Act, 1936. Retention period: 3 years after a re­ lease or final settlement is completed be­ tween the Maritime Administration and the charterer. 46 CFR 221.13 5.11 [Reserved] 5.12 Operators o f operating-differential subsidized vessels.

To keep copy of Form MA-140, Re­ pair Summary (together with the letter and documents pertinent thereto) for each terminated voyage. Retention period: Not less than 6 years after audit and approval by the Mari­ time Administration and Maritime Sub­ sidy Board of a final accounting for the last year of a recapture period and set­ tlement of such a recapture period. 46 CFR 272.7 5.13 Operating-differential subsidy con­ tractors, and such affiliates, domestic agents, subsidiaries, or holding com-, panies connected with, or directly or indirectly controlling or controlled by, such contractors.

To keep its books, records, and ac­ counts, as the Maritime Administration shall require, relating to the mainte­ nance, operation, and servicing of the vessels, services, routes, and lines. Retention period: In accordance with the provisions of 46 CFR 380.24. 46 CFR 282.00, 282.01, 292.3 5.14 Operating-differential subsidy con­ tractors.

To keep records supporting entries to notes and accounts receivable from officers and employees and subsidiary accounts.

Retention period: In accordance with the provisions of 46 CFR 380.24. 46 CFR 282.364 5.15 Contractors and subcontractors.

To keep accounts, books, documents, memoranda, minutes and records of every kind involving cost of performing a contract or subcontract subject to in­ spection and audit by the Administra­ tion.

Retention period: 2 years after the final determination by the Maritime Ad­ ministration. 46 CFR 285.5 5.16 Contractors and subcontractors. To keep books and records in such manner that a proper determination of profit can be made therefrom. Retention period: 2 years after the contractor or subcontractor has made payment of excess profits as determined by the Maritime Administration. CFR 285.35 5.17 Operators o f operating-differential subsidy agreements and depositories. To keep certified copies of resolutions authorizing the establishment of special and capital reserve funds and such other accounts established in connection there­ with.

Retention period: In accordance with the provisions of 46 CFR 380.24. 46 CFR 286.2 5.18 Taxpayers establishing construc­ tion reserve funds.

To keep records and make such addi­ tional reports as the Commissioner of Internal Revenue or the Maritime Ad­ ministration may require. Retention period: 6 months after the termination or closing out of the reserve fund. 46 CFR 287.26 5.18a Taxpayers establishing construe, tion reserve funds; depositories. To keep resolutions in connection with the establishment and maintenance of the construction reserve fund under agreement with the depository. Retention period : 2 years after a final release or settlement agreement is com­ pleted between the Maritime Administration/Maritime Subsidy Board and the taxpayer. 46 CFR 287.6 5.19 Operators o f operating-differential subsidy agreements.

To k iep all working papers (irrespec­ tive of by whom prepared) in support of the various statements comprising an­ nual and final accountings. Retention period: In accordance with the provisions of 46 CFR 380.24. 46 CFR 292.8 5.20 [Deleted] 5.21 Purchasers o f war-built vessels. To keep books, records and accounts available for examination and audit as may be required by the Maritime Admin­ istration.

Retention period : Until a final release or settlement agreement is completed be­ tween the Maritime Administration and the purchaser. 46 CFR 299.21 5.22 Charterers o f war-built vessels. To keep books, records and accounts relating to the vessel in such form as the Maritime Administration may pre­ scribe available for examination and audit.

.

Retention period: 2 years after nnai release or settlement agreement is com­ pleted between the Maritime Adminis­ tration and the charterer. 46 CFR 299.31 5.23 Charterers o f war-built vessels, Government-owned dry-cargo vessels, and war-built dry-cargo vessels. To keep books, records and accounts relating to the management, operano conduct of the business of and maintnance of the vessels covered by agreement in accordance with the form System of Accounts” and una« such regulations as may belm;es.<lrlthe by the owner: Provided, That if »e Charterer is subject to the jurisdi FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE Il 8.13 of the Interstate Commerce Commis­ sion, the Administration will not require the duplication of books, records and ac­ counts required to be kept in some other form by the interstate Commerce Commission.

Retention period: 2 years after final release or settlement agreement is com­ pleted between the Maritime Adminis­ tration and the charterer. 46 CFR 299.39, 299.130 . 299.202 5.24 Charterers o f war-built vessels. To keep cost records or other sound accounting evidence for purpose of sup­ porting claims, if any, for post-redelivery overhead expenses.

Retention period: 2 years after final release or settlement agreement is com­ pleted between the Maritime Adminis­ tration and the charterer. 46 CFR 299.48,299.52, 299.53 5.25 Underwriting agents under war risk insurance program for hull, P & I and second seamen.

To keep a full and complete record of all applications, binders and policies, and also record all premiums, charges or de­ posits required by the terms of the bind­ ers or policies; and books, records and accounts covering the operations and ac­ tivities under the Underwriting Agency Agreement, which shall be the property of the United States represented by the Maritime Administrator.

Retention period: Until a release is granted by the Maritime Administration, at which time the Maritime Administra­ tion will take custody of the records. 46 CFR 308.8 5.26 Those assured under war risk cargo insurance program.

To keep books, records and accounts in such form and manner that all in­ formation available to the assured as to the amounts at risk and the amounts of losses incurred and premiums due can be readily ascertained therefrom by the Maritime Administrator.

Retention period: Until a release is granted by the Maritime Administration, at which time the Maritime Administra­ tion will take custody of the records. 46 CFR 308.517 5.27 Underwriting agents under war risk cargo insurance program. To keep a full and complete record of all applications, binders, and policies, and also record all premiums, charges, collat­ eral deposit funds and surety bonds re­ quired by the terms of the binders and Policies; and books, records and accounts covering the operations and activities under the Underwriting Agency Agree­ ment, which shall be the property of the United States represented by the Mari­ time Administrator.

Retention period: Until a release is granted by the Maritime Administration, at Which time the Maritime Administra­ tion will take custody of the records. 46 CFR 308.548 5.28 State maritime schools.

records pertaining to the con0* 0®cers, instructors, crew, aaets, training vessels and shore bases. The schools shall also maintain records of cadet enrollments, reenrollments, ab­ sences with or without leave, hospitaliza­ tions, disenrollments, graduations, and other analogous data.

Retention period: Not specified. 46 CFR 310.3 5.29 Clearing agents under war risk cargo insurance programs. To keep a complete, separate system of books, records and accounts covering its operation and activities under this agreement, including a record of all statements, vouchers and other informa­ tion received by it from the underwriting agents which shall be the property of the United States represented by the Mari­ time Administrator.

Retention period: During the period of the agreement and up to 36 months after its termination and thereafter until final settlement of any outstanding claims against the Administrator by holders of policies issued by the underwriting agents. 46 CFR 308.551 5.30 Operators under title V I and VII» Merchant Marine Act, 1936. To keep varied records created while under contract with the Maritime Administration/Maritime Subsidy Board. Retention period: In accordance with the provisions of sections cited. 46 CFR 380.20-380.24 6. Office of Foreign Direct Investments 6.1 Persons in the United States mak­ ing foreign direct investments.

To keep within the United States a full and accurate record of each trans­ action subject to the provisions of 15 CFR Part 1000, whether effected pursu­ ant to authorization or otherwise, and of every other transaction with an affiliated foreign national. Retention period: 3 years. 15 CFR 1000.601 6.2 Persons required to make reports and persons aiding in preparing such reports.

To preserve all working papers (ir­ respective of by whom prepared) used in preparation of reports required under 15 CFR 1020.121(a) or 1000.602(b), all exhibits, all schedules, and all attach­ ments to such papers, and all books and all records related to such reports or to such other papers, that were prepared in the ordinary course of business. Retention period: 3 years. 15 CFR 1020.121(b) 7. [Transferred to II 21 8. National Oceanic and Atmos­ pheric Administration 8.1 Licensees on whale catchers and , factory ships, and at land stations. To maintain records of detailed in­ formation of the killing, capturing, and delivery of whales and a detailed record of whales received and processed. Retention period: 6 months following the end of the calendar year to which the records apply. 50 CFR 230.30, 230.31, 230.32 (retention: 230.34) 8.2 Persons engaged in weather modifi­ cation or related activities. [Added] To maintain daily record of activities, name and address of person operating weather modification apparatus, and such other records as required by sec­ tions cited.

Retention period: 5 years. 15 CFR 908.8, 908.9, 908.11 8.3 Recipients o f fishing vessel mortgage -insurance.

To maintain books of account and sub­ mit periodic reports as required by the Secretary of Commerce.

Retention period: End of period during which insurance is in force. 50 CFR 255.4 8.4—8 .6 [Reserved] 8.7 Masters o f shipping vessels en­ gaged in yellow-fin tuna fishing.

[Amended] To keep an accurate log of all fish­ ing operations, including the date, locality, and estimated quantity of tuna fish and other marketable fish, by species, which are taken on board. Retention period: Not specified. 50 CFR 280.11 8 .8 State fishery agencies or other non- Federal interests receiving Federal assistance under the Anadromous Fish Act o f 1965.

To maintain records of accounts and reports, with supporting documentation thereto.

Retention period: 3 years following final payment. 50 CFR 401.15 8 .9 [Reserved] 8.10 Purchasers o f haddock, yellowtail flounder, or other finfish, and herring from U.S. fishing vessels. [Amended] To keep records of each purchase of herring, haddock, yellowtail flounder, or any other species of finfish taken within convention area by a U.S. fishing vessel. Retention period: Not specified. 50 CFR 240.10, 242.8 8.11 Masters or operators of fishing vessels engaged in haddock or yellow­ tail flounder, and herring fishing. [Amended] To keep an accurate log of all fishing operations, including details of type of gear used, locality and duration of fish­ ing, and estimated poundage of each species taken at each retrieval of gear. Retention period: Not specified. 50 CFR 240.10, 242.8 8.12 Masters or operators o f vessels hold­ ing Pacific halibut fisheries license or permit.

To keep an accurate log of all fishing operations, including the date, locality, amount of gear used, and amount of hali­ but taken daily in each locality. Retention period: 2 years. 50 CFR 301.7 8.13 Halibut dealers.

To keep records of each purchase or receipt of halibut, showing date, locality, name of vessel, firm or corporation pur­ chased or received from and amount in FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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Il 8.14 RECORD RETENTION GUIDE pounds according to trade categories of the halibut and other species landed therewith.

Retention period:

2 years. 50 CFR 301.8 8.14 Factory whaling ships and land sta­ tions.

To enter immediately in a permanent record the information reported by radio on whales taken by whale catchers, as prescribed in 50 CFR 351.13 (c), and other data, as prescribed in paragraph (d), when it becomes available. Retention period: Permanent. 50 CFR 351.13 9. Regional Action Planning Commissions 9.1 Recipients o f grants— financial rec­ ords.

To keep and preserve on account of any grant under secs. 505 and 509 of the Public Works and Economic Develop­ ment Act of 1965,- as amended, full writ­ ten records, accurately disclosing the amount and the disposition by such re­ cipients of the proceeds of any such as­ sistance, together with the amounts and dispositions of other funds applied to the project, all as shall adequately establish a compliance with the requirements of the act or acts involved and the terms and conditions upon which such financial assistance was made.

Retention period: Until completion of all work performed in connection with the project, or until final disbursement has been made by the Government, whichever is later, and at least 3 -years thereafter. 13 CFR 307.62(10) (d) 10. United States Travel Service 10.1 Slates or private or nonprofit or­ ganizations receiving Federal grants for travel promotion projects. To maintain all books, documents, papers, and records relating to the project.

Retention period: 3 years unless ex­ tended by the Assistant Secretary for Tourism. 15 CFR 1200.5 (retention:

1200.7) 11. Bureau of the Census 11.1 Exporters, their agents, and owners and operators o f exporting carriers. To retain all shipping documents, in­ voices, orders, packing lists, correspond­ ence, and other documentation as re­ quired by 15 CFR 30.7 and 30.8. Retention period: 3 years subsequent to exportation. 15 CFR 30.11 III. DEPARTMENT OF DEFENSE 1. Department of the Air Force 1.1 Contractors’ flight operating proce­ dures and flight crews. To keep records of each flight crew member and policy and flight operating procedures.

Retention period: Not specified. CFR 860.5 2.

Department of the Army 2.1—2.3 [Transferred to 111 3] 2 .4 Persons holding permits for dis­ charging or depositing into navigable waters.

To keep records as to the nature and frequency of all discharges and deposits from plant or other facility and such other information requested by the Dis­ trict Engineer.

Retention period: Not specified. 33 CFR 209.131 3. Defense Civil Preparedness Agency [ Added 1 3.1 Contractors with federally assisted contracts.

To maintain payroll and other related records during the course of the work for all laborers and mechanics working at the site of the work. Retention period: 3 years. 32 CFR 1808.4 3.2 State or State agencies receiving Federal contributions for civil de­ fense equipment.

To maintain books, records, and docu­ ments relating to such contributions. Retention period: 3 years following completion of the approved project. 32 CFR 1801.6 3.3 State or State agencies receiving financial contributions for personnel and administrative expenses. To keep books, records, papers, and other pertinent supporting material in­ cluding those relating to procurement of administrative equipment and to merit system operations showing receipt and disbursement of Federal funds received. Retention period: 3 years after pay­ ment unless advised by DCPA to main­ tain such records for a longer period. 32 CFR 1807.6 IV. DEPARTMENT OF HEALTH, EDUCATION, AND WELFARE 1. Office of Education 1.1 Local educational agencies receiving Federal grants for construction o f minimum school facilities in areas affected by Federal activities. To keep all records supporting claims for Federal grants.

Rétention period: 5 years after the date of final payment, or until notified that such records are not needed for ad­ ministrative review, whichever occurs earlier.* 45 CFR 114.61 1.2 Local educational agencies receiving Federal grants to cover current ex­ penditures in areas of public schools affectai by Federal activities. To keep all records supporting claims for Federal grants.

•The records involved in any claim or ex­ penditure which has been questioned shall be further maintained until necessary adjust­ ments have been reviewed and cleared. Retention period: Until completion of fiscal audit and/or administrative re­ views which are conducted regularly by Federal agencies, or for 3 years follow­ ing fiscal year to which the claim relates, whichever is earlier.4 45 CFR 115.42 1.3 State and local agencies receiving financial assistance for vocational education programs.

(a) To maintain records supporting claims for Federal grants or relating to the accountability for the expenditure of such grants and matching funds, and records supporting compliance and maintenance of effort and other requirements.

Retention period: 3 years after close of fiscal year in which expenditure was made or, if Federal audit has not oc­ curred, 5 years after close of fiscal year in which expenditure was made or until notified of completion of Federal audit, whichever is earlier.* 45 CFR 102.129 (b) To maintain inventories of items of equipment acquired with funds and costing more than $200 per unit. Retention period: Until depreciation of such equipment results in a fair mar­ ket value of less than $200 per unit or until its disposition. 45 CFR 102.131 1.4 Institutions o f higher learning re­ ceiving grants for librarianship training.

To maintain records relating to the re­ ceipt and expenditure of Federal grant funds and to the expenditure of grantee’s contribution to the cost of the training program.

Retention period: 3 years after «id of budget period; or if Federal audit has not occurred, until notified of completion of audit or 5 years following end of budget period, whichever is earlier.6 45 CFR 132.16 1.5 State and local agencies and any other entities participating in the li­ brary services and construction pro­ gram, interlibrary cooperation or specialized State library services.

[Amended] (a) To keep all records identified as to ndividual program allotments supportng claims for Federal grants or relating jo the accountability of the State agency >r any participant for expenditures oi such grants and of matching funds and •ecords supporting maintenance oi effort.

Retention period: 3 years after close oi fiscal year in which expenditure was made, or if Federal audit has not oc­ curred, for 5 years after close of fiscal year in which expenditure was ^ia0e,., until notified of completion of auarc, whichever is earlier.6 45 CFR 130.39 (b) To keep inventories and records pi each item initially costing $200 or mar • Retention period: Until depreciation results in less than $200 or until disposi tion. Inventories retained pursuant (a) . 45 CFR 130.41 FEDERAL REGISTER, VOL. 38, NO. 12-^THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE IV 1.16 1.6 State agencies and training facilities receiving payments for manpower training.

(a) To keep all records supporting claims for Federal funds or relating to the accountability for expenditure of such funds and relating to the expendi­ ture of its share of the costs of providing training.

Retention period: 5 years after the close of the fiscal year in which the ex­ penditure was made or until notified of the completion of the Federal fiscal audit, whichever is earlier.* 45 CFR 160.16 (b) To maintain an inventory on all equipment acquired costing $50 or more. Retention period: Until the expiration of the useful life of such equipment, or until notified of the completion of the audit covering the disposition of such equipment. 45 CFR 160.17 1.7 State and local educational agencies, municipalities, and nonprofit agen­ cies receiving financial assistance for noncommercial educational radio and television broadcast facilities. [Amended.] (a) To maintain all records relating to the receipt and expenditure of thé Fed­ eral grant funds and to the expenditure of non-Federal share of the cost of the project.

Retention period: 5 years after the close of the fiscal year in which the expenditure was made; or until the appli­ cant Is notified of the completion of the Secretary’s fiscal audit, whichever is earlier* 45 CFR 60.19 (b) To maintain adequate descriptive Inventories and other records supporting accountability of all transmission appa­ ratus acquired and Installed in the proj­ ect and costing, or in the case of dona­ tions, having a fair market value of $100 or more except that when depreciation of such apparatus results in a fair market value of less than $100 per unit such apparatus may be deleted from such in­ ventory.

Retention period: 10 years after com­ pletion of the project. 45 CFR 60.19 1-8 Stale and local educational agencies and institutions receiving grants for education o f handicapped children [Amended] (a) To maintain all records supporttog claims for Federal funds or relating w accountability of the grantee for ex­ penditures of such funds. Retention period: 3 years after end of budget period; or if audit has not oc­ curred, 5 years or until completion of audit, whichever is earlier.* 45 CFR 121.6 9?) To maintain an inventory of equipment acquired and costing more than $300.

...^totention period: For expected useful if6 of the equipment or until its disposiuon, whichever is earlier. 45 CFR 121.4 •9 State commissions and institutions receiving financial assistance for construction o f higher education faculties.

ja) state commissions. To maintain an<* documents supporting xPenditures for expenses, (2) inventories and other records supporting ac­ countability for purchase of equipment items costing $50 or more per unit, (3) records of each application received, and (4) records of all hearings on ap­ peals and all proceedings by which it establishes relative priorities and recom­ mended Federal shares for eligible proj­ ects considered.

(b) Institutions, cooperative graduate center boards, and higher education building agencies. To maintain all ac­ counting records relating to approved projects, Including bank deposit slips, canceled checks, etc.

(or microfilm copies), for audit and inspection by the Federal Government.

Retention period: (a)(1) Until notified of completion of Federal audits for the Federal fiscal year concerned, (2) until notified of the completion of review and audit by SEW covering disposition of such equipment, (3) at least 2 years after final action is taken, and (4) at least 3 years; (b) 3 years after the com­ pletion of the project or until the appli­ cant is notified of completion of the Government’s audit, whichever is later.* 45 CFR 170.6 1.10 State and local educational agen­ cies, public and private nonprofit agencies, and institutions of higher learning receiving financial assist­ ance for adult education programs. [Amended] (a) To maintain all records pertain­ ing to the expenditure of the Federal grant and non-Federal contribution. Retention period: 3 years after close of fiscal year in which expenditure was liquidated, or until notified that such records are no longer needed for program administrative review, or completion of Federal fiscal audit, whichever is the latest.* 45 CFR 166.40, 166.76 (b) To keep Inventory and records of all Items of equipment costing $100 or more in which cost the Federal Govern­ ment has participated.

Retention period: Not specified. 45 CFR 166.35, 166.77 1 . 1 1 State and local educational agen­ cies receiving financial assistance for strengthening academic subjects in public schools.

(a) To keep all records supporting claims for Federal grants or relating to the accountability of the grantee for ex­ penditures of Federal grants and match­ ing funds.

Retention period: 3 years after the end of the period for which funds were made available for expenditure;

if audit has not occurred, until completion of audit or 5 years following the end of period for which funds were made avail­ able, whichever is earlier.* 45 CFR 141.17 (b) To keep continuing inventories and records supporting accountability for nonconsumable equipment costing $300 or more per unit.

Retention period: Until equipment Is no longer useful; until residual value of equipment is less than $100; or until equipment is disposed of or accountabil­ ity to United States is waived. 45 CFR 141.17 See footnote 6 on page 1816. 1.12 Private nonprofit schools receiving loans for acquisition of equipment for strengthening instruction in aca­ demic subjects.

To keep all records supporting the use of loan funds.

Retention period: Until the loan has been paid in full or 3 years after receipt of loan funds, whichever is later. 45 CFR 142.9 1.13 Institutes o f higher education re­ ceiving financial assistance for grad­ uate fellowship programs. To keep all records supporting claims for Federal payments.

Retention period: 3 years after the close of the fiscal year to which such records relate; or until notified that such records are not needed for program administration review; or until notified of the completion of the Department’s fiscal audit, whichever is the latest.® 45 CFR 145.5 1.14 State and local educational agen­ cies receiving financial assistance for guidance, counseling, and testing programs.

(a) To keep all records supporting claims for Federal grants or relating to the accountability of the grantee agency for expenditures of Federal grants and matching funds.

Retention period: 3 years after the close of the fiscal year in which the ex­ penditure was made; or if audit has not occurred, until notified of completion of audit or 5 years after end of fiscal year in which expenditure was made, which­ ever is earlier.* 45 CFR 118.55 (b) To maintain inventories of equip­ ment costing $300 or more acquired with grant funds.

Retention period: Useful life of equip­ ment or until disposition, whichever is earlier, and records of such inventories for 3 years thereafter. 45 CFR 118.41 1.15 Institutions administering the Federal insurance loan program.

[Added] To maintain records of (a) all federally insured loan accounts, and (b) each ap­ plicant to whom a loan is made. Retention period: (a) Not specified; (b) until Commissioner has no further use of records. 45 CFR 178.41 1.16 • State and local educational agen­ cies receiving financial assistance for special educational needs of educa­ tionally deprived children. (a) To keep all records supporting claims for Federal grants or relating to the accountability for expenditure of such grants.

Retention period: 5 years after close of fiscal year in which expenditure was made; or until notified that such records are not needed for administrative review, whichever is the earlier.® 45 CFR 116.54 (b) To maintain inventory records on equipment acquired with Federal funds and placed in the temporary custody of persons in a private school. Retention period: 1 year following pe­ riod inventories must be kept, or if cost- No. 12—Pt. n----3 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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IV 1.17 RECORD RETENTION GUIDE ing $100 or more per unit, for the ex­ pected useful life of the equipment or until its disposition. 45 CFR 116.55 1.17 State and local educational agen­ cies receiving financial assistance for school library resources, textbooks, and other instructional materials. (a) To keep records supporting claims for Federal funds or relating to the ac­ countability of the grantee or funded agency for expenditure of such funds. Retention period: 3 years after the end of the period for which funds were made available for expenditure; if audit has not occurred, until completion of audit or 5 years following the end of the period for which funds were made available, whichever is earlier.* 45 CFR 117.39 (b) T o . maintain continuing inven­ tories and other supporting accountabil­ ity records for equipment costing $300 or more.

Retention period: Until equipment is no longer useful; until residual value is less than $100; or until accountability to United States has been waived. 45 CFR 117.39 1.18 State and local educational agen­ cies receiving financial assistance for supplementary educational cen­ ters and services.

(a) To keep all records supporting claims for Federal grants or relating to the accountability for expenditure of such grants.

„ Retention period: 5 years after close of fiscal year in which expenditure was made, or until notified that such records are not needed for administrative review, whichever occurs first. 45 CFR 118.11, 118.64- (b) To keep inventories of all equip­ ment acquired with funds costing $100 per unit.

Retention period: 3 years following the period for which such inventories are re­ quired to be made; or if costing $100 or more, for the expected useful life of such equipment or until its disposition, which­ ever is earlier. 45 CFR 118.11,118.64 1.19 State educational agencies and non­ profit public and" private agencies and institutions receiving Federal financial assistance for research and research related activities in the field of education and for construction o f national and regional research facilities.

(a) To keep all records supporting claims under Federal grants or relating to the accountability of Federal funds. Retention period: Until audit by or on behalf of the Department, or 5 years after the close of the budget period, whichever is the lésser.* 45 CFR 151.18 (b) To keep inventories and other records supporting accountability of nonconsumable equipment costing $250 or more per unit purchased. Retention period: Until notified of the completion of the Department’s review and audit covering disposition of such equipment. 45 CFR 151.18 1.20 Stale educational agencies receiv­ ing financial assistance to strengthen State departments o f education.

(a) To keep all records supporting claims for Federal grants or relating to the accountability of such grantee for expenditure of such grants. Retention period: 3 years after the end of the period for which funds were made available for expenditure;

if audit has not occurred, until completion of audit or 5 years following end of period for which funds were made available, whichever is earlier.* 45 CFR 119.49 (b) To keep inventories and other records supporting accountability of equipment, which costs $100 or more per unit, purchased with Federal financial participation.

Retention period : Until notified of the completion of the Department’s review and audit covering the disposition of such equipment. 45 CFR 119.49 1.21 Local educational agencies receiv­ ing financial assistance for construc­ tion o f public elementary and sec­ ondary schools and for current ex­ penditures in areas affected by major disasters. [Amended] To keep records supporting claims for such assistance.

Retention period: 5 years following date of final payment under the appli­ cation or until notified that such rec­ ords are not needed for program admin­ istrative review, whichever is the earlier. 45 CFR 112.16, 113.19 1.22 [Combined with IV 1.21] 1.23 State commissions and institutions receiving financial assistance for ac­ quisition o f equipment to improve undergraduate instruction in insti­ tutions o f higher education.

[Amended] (a) State commissions. To maintain (1) records supporting expenditures for expenses of State commission, (2) a complete case file on each application received, and (3) records of all proceed­ ings by which it establishes relative priorities and recommended Federal shares for eligible projects considered. Retention period: (1) Until notifica­ tion of completion of Federal audits for fiscal year concerned, or 5 years follow­ ing such fiscal year, whichever is sooner;9 (2) at least 2 years after final action on the application by the State commission; and (3) at least 2 years after closing date for receipt of such projects. 45 CFR 171.7,171.8 (b) Institutions. To maintain all ac­ counting records relating to approval of projects and to verification of the appli­ cant’s maintenance of effort, including bank deposits, canceled checks, etc. Retention period: 3 years after com­ pletion of the project or until applicant is notified of the Government’s audit, whichever is later. 45 CFR 171.7, 171.8 1.24 Federal, State, and private pro­ grams o f low-interest loans to voca­ tional students and students in insti­ tutions o f higher education. (a) Guarantee agencies. To keep rec­ ords on status of its student loan insur- See footnote 6 on page 1816. ance reserve fund and the operation of its loan insurance progam. (b) Lenders. To keep complete and accurate records on all federally insured loan accounts reflecting each transac­ tion.

Retention period: (a) Not specified; (b) until Commissioner has no further need for such records, but for not less than 3 years from date loan either has been repaid in full or defaulted with reimbursement of the lender by the guarantee agency or the Commissioner. 45 CFR 177.8 1.25 State agencies or institutions re­ ceiving financial assistance for com­ munity service and continuing edu­ cation programs. [Amended] (a) To maintain all records support­ ing claims for Federal grants or relating to accountability of State agency or par­ ticipating institutions for expenditure of such grants or of matching funds. Retention period: 5 years after close of fiscal year in which expenditure was made or until notified that such records are not needed for program administra­ tion review or of completion of Depart­ ment’s fiscal audit, whichever is sooner.* 45 CFR 173.29 (b) To keep inventories and records of all items of equipment initially costing $100 or more in which the Federal Gov­ ernment has participated. Retention period: Not specified. 45 CFR 173.30 1.26 Institutions o f higher education participating in the national defense student loan program.

To maintain records of all transac­ tions with respect to the fund, general ledger control accounts and subsidiary accounts as required, pertinent records of fund activities including individual oaths, and promissory notes. Retention period: Until agreed upon with the Commissioner that there is no further need for retention. 45 CFR 144.11 1.27 [Combined with IV 1.10] 1.28 Local educational agencies and in­ stitutions o f higher education receiv­ ing financial assistance for bilingual education programs.

(a) To maintain all records pertain­ ing to such Federal grant or to the ex­ penditure of grant funds. Retention period: 5 years after close of fiscal year in which the expenditure is liquidated, or until notified that such records are not needed for program ad­ ministrative review, whichever occurs first.* 45 CFR 123.26 (b) To maintain inventories and other records supporting accountability on equipment costing $100 or more per item under an approved project. Retention period: 1 year after the end of expected useful life of equipment or disposition of the equipment. 45 CFR 123.37 FEDERAL REGISTER, VOL. 3 8 ,'NO. 12— THURSDAY, JANUARY 18, 1973

Page 97

RECORD RETENTION GUIDE IV 2.8 1.29 Lo cal ed ucatio nal agencies receiv­ ing fin an cial assistance fo r dem on­ stration p ro jects fo r re d u cin g school dropouts.

(à) To maintain all records relating to Federal funds and to the expenditure of such funds.

Retention period: 5 years after close of fiscal year in which the expenditure is liquidated or until notified that such records are not needed for program ad­ ministrative review, whichever is earlier.* 45 CFR 124.25 ' (b) To maintain records on inven­ tories of all equipment costing $100 or more per unit acquired with Federal funds.

Retention period: 1 year after the end of tiie expected useful life of the equip­ ment or after disposition of such equip­ ment. 45 CFR 124.28 1.30 Institutio ns o f h ig h e r ed ucatio n re ­ ceiving fin a n cia l assistance fo r co l­ lege lib rary reso urces p ro gram . To maintain all records supporting claims for Federal funds and relating to the accountability of the grantee for ex­ penditure of matching funds. Retention period : 5 years after close of fiscal year or until notified of completion of fiscal audit, whichever is earlier.® 45 CFR 131.16 1.31 Local educational agencies and public and private agencies receiv­ ing financial assistance for research and training, exemplary, and cur­ riculum development programs In vocational education.

(a) To keep all records supporting claims for Federal funds and relating to the accountability of the grantee for ex­ penditure of such funds and its contri­ bution to the cost of the program or project.

Retention period: 3 years after close of budget period in which expenditures were made; or, if a Federal audit has not occurred, 5 years after close of budget period in which expenditures were made, or until notified of comple­ tion of the Federal audit, whichever is earlier.8 45 CFR 103.48 (b) To keep records on all equipment procured or fabricated under the grant and costing more than $300 or having a residual value of more than $100. Retention period: Not specified. 45 CFR 103.53 1*32 Institutions o f higher learning receiving grants under the Upward Bound project.

To maintain all records showing progj*® of project in achieving objectives, and all accounting records necessary for audit.

ni5?*'entt°n Period: 3 years after compieuon of the project or until notificalnto . l ^deral audit, whichever is flfr r: but to no case more than 5 years compietion of the project.* 45 CFR See footnote 6 on page 1816. 1.33 State educational agencies receiving Federal financial assistance for plan­ ning mad evaluation o f programs and projects for elementary and sec­ ondary education. [Amended] (a) To keep all records supporting claims for Federal funds or relating to the accountability for expenditure of such funds.

(b) To keep records on inventories of all equipment acquired under section 402 of the act and costing $100 or more per unit.

Retention period: 3 years following the period for which funds were made avail­ able and inventories required to be made; or if there has been no audit by that time, until such audit or until 5 years following the end of the budget period, whichever is earlier.0 45 CPU 107.8 1.34 Stale and local educational agen­ cies receiving grants under the emer­ gency school assistance program. To maintain all records pertaining to expenditure of Federal grant. Retention period: 3 years after end of budget period, or if Federal audit has not occurred, 5 years following the end of the budget period, whichever is earlier.8 45 CFR Part 181, App. A, Sec. 5 1.35 State and local educational agencies receiving financial assistance for edu­ cational programs on environmental quality.

To maintain such records as the Sec­ retary may find necessary. Retention period: Not specified. 20 TJ.S.C. 1532 1.36 Area vocational schools and institu­ tions o f higher learning participat­ ing in the college work study pro­ gram.

To maintain records reflecting all ac­ tivities of the program including student employment applications. Retention period: 3 years following end of fiscal year or until completion of Federal audit, whichever is later, but no longer than 5 years.8 45 CFR 175.16 1.3 7 State and local educational agencies receiving grants for educational pro­ grams on drug abuse. [Transferred from IV 2.2 3] To maintain such records as the Sec­ retary may find necessary. Retention period: Not specified. 21 U.S.C. 1002 2.

Food and Drug Administration 2.1 Persons introducing shipment or de­ livery o f unlabeled food, drugs and devices, and cosmetics into interstate commerce and operators of establish­ ments processing, labeling, and re­ packing. [Amended] To keep written agreements containing such specifications as will insure that such food, drugs and devices, and cos­ metics will not be adulterated or mis­ branded upon completion of such proc­ essing, labeling, or repacking. Retention period: 2 years after final shipment or delivery of such commodities from such establishment. 21 CFR 1.107, 1.204, 5.2 2.2—2.3 [Combined with IV 2.1 ] 2 .4 Persons introducing shipment or delivery o f unlabeled hazardous sub­ stances into interstate commerce and operators o f establishments receiv­ ing and labeling such substances. To keep written agreements contain­ ing such specifications as will insure that such hazardous substances will not be misbranded upon completion of such labeling.

Retention period : 2 years after final shipment or delivery of such hazardous substance from such establishment. 21 CFR 191.64 2.5 Packers o f processed shrimp and canned oysters operating under the seafood inspection service. To keep shipping records covering shipments from each lot of inspected seafood.

Retention period: At least 2 years. 21 CFR 85.9, 85.24 2 .6 Sponsors, investigators, and shippers o f new drugs and antibiotic drugs for investigational use ; and investiga­ tional review committees. [Revised] To maintain records of (a) each ship­ ment and delivery and disposition of each new or antibiotic drug; and (b) docu­ ments relating to membership, study dis­ cussions, resolutions, etc. of review committees.

Retention period: (a) 2 years after shipment and delivery; (b) 3 years after completion or discontinuance of study. 21 CFR 130.3, 130.3a, 130.3b, 135.3, 144.8 2.6a [Combined with IV 2.1 1] 2.7 Persons introducing shipment or delivery o f antibiotic drugs into inter­ state commerce; operators o f estab­ lishments processing, labeling, stor­ ing, repacking, and manufacturing antibotic drugs; and persons request­ ing certification o f antibiotic drugs. [Amended] (a) To keep complete records qf all shipments and deliveries of each batch or part thereof.

Retention period : 3 years from date of shipment or delivery and/or receipt of same. 21 CFR 144.3—144.7, 146.5 Photostatic or other permanent re­ productions may be used as substituted for records identified in this section after the first 2 years of retention. 21 CFR 144.23, 146.7 2 .8 Persons petitioning for exemption from certification for antibiotic drugs intended for local or topical use. [Amended] To keep records of all laboratory tests and assays required as a condition for certification on each batch produced and of all shipments and deliveries of each batch or part thereof. FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 98

IV 2.9 RECORD RETENTION GUIDE Retention period: 3 years after date of shipment or delivery. 21 CFR 144.1 Photostatic or other permanent re­ production may be substituted for such records after the first 2 years of the hold­ ing period. 21 CFR 144.23 2.9 Insulin distributors to whom certi­ fications have been issued by the Food and Drug Administration. To keep records of shipments and deliveries.

Retention period: 2 years after dis­ posal of all the batch covered by the cer­ tificate. 21 CFR 164.8 2.10 Dairy farms and plants at which any m ilk or cream is pasteurized for shipment or transportation into the United States.

To keep all thermograph charts. Retention period:

2 years, unless within that period the charts are exam­ ined and released by authorized agent of the Secretary. 21 CFR 290.17 2.11 Persons manufacturing, process­ ing, packing, or holding finished pharmaceuticals. [Amended] To maintain batch production and control records for each batch of drugs; data concerning laboratory tests per­ formed; records of the distribution of each batch of drug in a manner that will facilitate its recall if necessary; and writ­ ten and oral complaints regarding the drug.

Retention period: 2 years after the dis­ tribution of the drug has been completed or 1 year after the expiration of the drug, whichever is longer. 21 CFR 133.7, 133.11, 133.12, 133.15 for Food and Drug Administration in­ spection. 21 CFR 121.3007 2.16 Manufacturers, packers, distribu­ tors, and shippers o f antibiotic drugs for human release. [Added] To maintain such records as specified in section cited to facilitate determina­ tion whether such certificate or release should be rescinded or whether any regu­ lations should be amended or repealed. Retention period: Not specified. 21 CFR 146.14 2.17 Persons holding approved new-drug applications. [Amended] To maintain records necessary to facil­ itate a determination whether there may be grounds for invoking section 505(e) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(e)) to suspend or withdraw approval of the application. Retention period: Not specified. 21 CFR 130.13, 130.47 2.18 Manufacturers, processors, packers, and holders o f medicated feeds.

[Amended] To maintain (a) receipt and inventory records of drug components; (b) produc­ tion records; (c) blaster formula records or cards for each medicated feed; (d) laboratory control records on results of assays; (e) distribution records; and (f) records of complaints and action taken. Retention period : (a)— (d) lyear; (e) 6 months; (f> 2 years. 21 CFR 133.104, 133.105, 133.108—133.110 2.19 Manufacturers, processors, packers, and holders o f smoked and smòkeflavored fish.

Retention period: 3 years after distri­ bution is completed. 21 CFR 191.9 2.23 [Transferred to IV 1.37] 2.24 Sponsors o f methadone mainte­ nance programs. [Amended] To maintain for each patient an ad­ mission evaluation and records consisting of personal and medical history, physical examination, and such other information as necessary.

Retention period: Not specified. 21 CFR 130.44 2.25 Manufacturers of impact-resistant lenses for glasses and sunglasses. To maintain records of sale, distribu­ tion, and results of tests conducted on impact-resistant lenses. Retention period: 3 years. 21 CFR 3.84 2.2 6 Manufacturers and importers of clacker balls, baby bouncers and walkers, or similar articles. To maintain records of sale, distribu­ tion, and results of inspections and tests conducted.

Retention: 3 years. 21 CFR 191.65a 2.27 Manufacturers o f poison preven­ tion packaging.

To maintain records of tests apd re­ sults of both children and adults re­ quired under the Poison Prevention Packaging Act of 1970.

Retention period: Not specified. 21 CFR 295.10 2.28 Licensed domestic and foreign manufacturing establishments of biological products or trivalent or­ ganic arsenicals. [Transferred from IV 3.1 7] 2.12 Persons to whom color-additive certificates have been issued by the Food and Drug Administration. To keep complete and separate rec­ ords showing the disposal of all the color additive from the batch covered by such certificates Retention period: At least 2 years after disposal of all such color additive. 21 CFR 8.26 2.13 Persons delivering for introduction or introducing into interstate com­ merce a color additive or a food, drug, or cosmetic containing such an additive, for investigational use.

To maintain complete records of each shipment and delivery.

Retention period: 2 years after such shipment and delivery. 21 CFR 8.33 2.14 Manufacturers or distributors ship­ ping new drug substances intended for hypersensitivity testing. To maintain records of all shipments for this purpose.

Retention period: 2 years after ship­ ment. 21 CFR 130.41 2.15 Persons treating food with low dose electron beam radiation. [Amended] To keep a record of the radiation in­ tensity and power used by means of re­ corders coupled to the election accelera­ tor. The record shall Identify the food that has been subjected to the radiation. Retention period: Permanent; 1 year To maintain records providing positive identification of the process procedures used for the manufacture of hot-prôcess smoked or hot-process smoke-flavored fish and of the distribution of the fin­ ished product.

Retention period: Not specified. 21 CFR 128a.7(e) (5) 2.20 Manufacturers, processors, packers, and holders o f medicated premixes for use in the manufacture of medi­ cated feeds. [Amended] To maintain receipt and inventory records of any drug components used; batch production and control records; results of assays; distribution records; and oral and written complaints con­ cerning safety and efficacy of each premix.

Retention period: 2 years. 21 CFR 133.204, 133.205, 133.208—133.210 2.21 Manufacturers, processors, packers, and repackers of human foods. To maintain records of coding of food products.

\ Retention period: The shelf life of the product, except not longer than 2 years. 21 CFR 128.7 (i) 2.22 Manufacturers, importers, or re­ tailers o f agricultural fireworks.

To maintain complete records of pro­ duction, distribution, and receipt of all such fireworks, and the name and ad­ dress of the consignee. To keep records concurrently with per­ formance of each step in the manufac­ ture and distribution of each lot; com­ plete records of recall from distribution; sterilization records including date, duration, temperature, and other condi­ tions relating to each sterilization, so as to identify the particular process to which the sterilization relates; animal necropsy records; records by each estab­ lishment participating in manufacture of a product showing degree of individ­ ual responsibility with manufacturer preparing product in final form to retain complete records of all manufacturing operations; and records of tests of cul­ tures for verification of identity and determination of freedom from ex- .neous organisms.

.

Representatives o f licensed fw w * ablishments distributing Wotopto« yducts or trivalent organic arsenwou o any State or possession of the iw ea ites. To keep such records of distretion as are required of domestic snsed establishments, detention period: 5 years after the ree­ ls of manufacture have been com* ¡ted or 6 months after the latest ex ation date, whichever is later. _ Suspension of retention ' a summary is retained, autharizaw ly be granted to suspend ^tentio ;ords of a manufacturing step upon owing that such records no long* ve the purpose tde. 21 CFR 273.301, 273.502, 27?.* FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 99

RECORD RETENTION GUIDE IV 3.9 2.29 Licensed domestic and foreign manufacturing establishments proc­ essing whole blood (hum an).

[Transferred from IV 3.18] To maintain records of the full ex­ planation made by the physician, hos­ pital or other medical facility, of why it is essential to allow time for transporta­ tion of whole blood (human) prior to determination of test results, to assure arrival when needed for transfusion. Retention period: 5 years after the records of manufacture are completed or 6 months after the latest expiration date, whichever is later. 21 CFR 273.3004 (re­ tention: 273.502) 2.30 Manufacturers of certain electronic products.

[Transferred from IV 3.32] To maintain (a) description of the quality control procedures with respect to electronic product radiation safety; (b) record of the results of tests for elec­ tronic product radiation safety; (c) for products that display aging effects which may increase radiation emission, records of the results of tests for durability of the product, and the basis for selecting the tests; (d) copies of all pertinent written communications; (e) records of the manufacturers distribution of prod­ ucts; and (!) records received from dealers or distributors pursuant to sec. 78.731.

Retention period: 5 years from the date of the record. 42 CFR 78.720, 78.721 2.31 Dealers and distributors of certain electronic products.

[Transferred from IV 3.33] To maintain, for products for which the retail price is greater than $50.00, information as necessary to permit trac­ ing of specific products to specific pur­ chasers.

Retention period: 5 years from the date of sale, award, or lease of such Product. 42 CFR 78.730, 78.731 2.32 Manufacturers, packers, distribu­ tors, and retailers promoting retail sales promotions. [Added] To maintain invoices and other rec­ ords relating to “cents-ofif” coupons or other savings representations and to package size savings.

Retention period: 1 year subsequent to end of year in which promotion occurs. 21 CFR l.id, l.le 2.33 Hospitals and other authorized dispensers o f methadone. [Added] To maintain clinical record for each Wtient showing dates, quantity, and hatch or code mark of drug dispensed. Reterition period: 3 years. 21 CFR 130.44 3. Public Health Service r [ Renumbered 1 3.1 Institutions receiving grants for research projects.

To maintain such progress and fiscal records as the Secretary may prescribe. Retention period: 3 years after end of budget period; or if audit on behalf of HEW has not occurred, 5 years following end of budget period, or until audit oc­ curs, whichever is earlier. In all cases an overriding requirement exists to retain records until resolution of all audit questions. 42 CFR 52.24 3.2 States and State agencies receiving Federal funds for construction and modernization o f hospitals and medi­ cal facilities.

To maintain (a) separate fiscal and accounting records of Federal and/or State funds reflecting the receipt or ex­ penditure of such funds and (b) payroll records and kickback statements for all laborers and mechanics working at the project.

Retention period: (a) 3 years after close of fiscal year in which construction is completed if grantee notified of com­ pletion of Federal audit by such time. If grantee has not been notified, such rec­ ords shall be retained for 5 years after close of fiscal year in which construction completed or until grantee is notified of completion of Federal • audit, whichever comes first;8 (b) 3 years after completion of the contract. 42 CFR 53.128, 53.132 3.3 Publie or private nonprofit agencies, institutions, or organizations receiv­ ing grants for family health center projects.

To maintain operational and account­ ing records relating to the use of grant funds.

Retention period: 3 years after end of budget period if grantee notified of com­ pletion of Federal audit or if grantee has not been so notified, until grantee is noti­ fied of completion of Federal audit or until 5 years following end of budget period, whichever comes first.8 42 CFR 51.415 3.4 Public or nonprofit agencies and organizations receiving grants for ini­ tial cost o f professional and techni­ cal personnel o f community mental health centers.

To maintain such records, books, docu­ ments, and papers as the Surgeon Gen­ eral shall prescribe that are pertinent to assistance under the Mental Retarda­ tion Facilities and Community Mental Health Centers Construction Act of 1963. Retention period: Not specified. 42 CFR 54.308 2«34 M a n u fa ctu rers [Added] of methadone.

To maintain signed invoices of metha­ ne delivered to licensed practitioner. own Peri°d: Not specified. 21 w k 130.44 7 For Food, Drug and Cosmetic Act regula­ tions applicable to products licensed Tinder the Public Health Service Act, see Food and Drug Administration, Items 2.6, 2.11, 2.1S. 8 In all cases where audit questions have arisen before expiration of such 5 year period, records shall be retained until resolution of all such questions.

3.5 State health agencies, public or non­ profit private agencies, institutions, or organizations receiving grants for dental health o f children. To maintain operational and account­ ing records relating to use of grant funds. Retention period: 3 years after end of budget period if grantee notified of com­ pletion of Federal audit or if grantee has not been so notified, until grantee is noti­ fied of the completion of Federal audit or until 5 years following end of budget period whichever comes first.8 42 CFR 51a.315 3.6 "Institutions receiving Federal grants for the construction o f health re­ search facilities (including mental retardation facilities). To maintain (a) all fiscal or other records relating to the construction and (b) payroll records and kickback state­ ments for all laborers and mechanics working at the project.

Retention period: (a) Not specified; (b) 3 years after completion of the con­ tract. 42 CFR 57.8 3.7 Public or nonprofit private schools of medicine, dentistry, osteopathy, pharmacy, optometry, podiatry, vet­ erinary medicine, and public health receiving Federal grants for the con­ struction of teaching facilities for health personnel.

To maintain (a) adequate and sepa­ rate accounting and fiscal records for all funds provided from any source to pay the cost of the project and (b) pay­ roll records and kickback statements for all laborers and mechanics working at the project.

Retention period: (a) 3 years after close of fiscal year in which construction is completed or if audit has not occurred, for 5 years after close of fiscal year in which construction is completed or until applicant is notified of completion of Federal audit, whichever is earlier; (b) 3 years after completion of the contract. 42 CFR 57.107, 57.108 3.8 Institutions participating in the health professions and the nursing ' student loan programs. To keep records reflecting all trans­ actions with respect to the student loan fund, recording Federal capital contri­ butions and Federal capital loans separately.

Retention period: Until agreed with the Secretary that there is no further need for retention. 42 CFR 57.215, 57.315 3.9 Public or nonprofit private schools receiving Federal funds for construc­ tion of nurse training facilities. To maintain (a) accounting and fiscal records and accounts for all funds pro­ vided from any source to pay cost of con­ struction project, and (b) payroll rec­ ords and kickback statements for all laborers and mechanics working at the project site.

Retention period: (a) 3 years after close of fiscal year in which construction FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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IV 3.10 RECORD RETENTION GUIDE is completed; or if Federal audit has not occurred, 5 years or until applicant is notified of completion of audit, which­ ever is earlier; (b) 3 years after comple­ tion of the project. 42 CFR 57.407, 57.408 3.10 Public or nonprofit schools of medicine, dentistry, osteopathy, op­ tometry, pharmacy, podiatry, and veterinary medicine receiving Federal funds to support their educational programs, for scholarship funds and for special projects.

To maintain operational and account­ ing records relating to the-use of grant funds.

Retention period: 3 years after close of period of time during which grantee may obligate funds (budget period) if grantee notified of completion of Federal audit. If grantee not so notified such records shall be retained for 5 years after close of budget period or until grantee is noti­ fied of completion of audit whichever comes first.8 42 CFR 57.513, 57.611, 57.715, 57.1112 3.11 Public or nonprofit schools of public health receiving grants for provision o f public health training. To maintain records, documents, and Information that relate to the grants. Retention period: Üntil completion of the fiscal audit and resolution of all questions arising therefrom. 42 CFR 58.9 3.12 Public or private nonprofit agen­ cies or institutions receiving Federal grants for the construction of med­ ical library facilities. To maintain (a) fiscal records and accounts for all funds provided from any source to pay for the cost of the project and (b) payroll records and kickback statements for all laborers and mechanics working at the project. Retention period: (a) Not specified; (b) 3 years after completion of the con­ tract. 42 CFR 59a.7 3.13 Public or private nonprofit institu­ tions receiving Federal grants for improving and expanding medical libraries.

To maintain progress and fiscal rec­ ords relating to the use of such grant funds.

Retention period: 3 years after termi­ nation of the grant unless a different period of time is permitted or required in writing by the Secretary. 42 CFR 59a.20 3.14 Public or private nonprofit medical libraries receiving Federal grants for the establishment o f regional med­ ical libraries.

To maintain separate fiscal records and accounts for all grant funds. Retention period: 3 years after termi­ nation of the grant unless a shorter or longer period of time is, respectively, permitted or required by the Secretary. 42 CFR 59a.37 3.15 Institutions receiving Federal grants for National Institutes o f Health and National Library o f Medicine train­ ing.

To maintain fiscal and other records relating to the training and instruction for which a grant is awarded. Retention period: Not specified. 42 CFR 64.4 3.16 State and State agencies receiving grants for the support of communica­ ble disease control programs. To maintain operational and account­ ing records relating to the use of grant funds.

Retention period: 3 years after end of budget period if grantee notified of completion of Federal audit or if grantee has not been so notified, until grantee is notified of the completion of Federal audit or until 5 years following end of budget period whichever comes first. 42 CFR 51b.l4 3.17 Public or nonprofit institutions re­ ceiving Federal grants for regional medical programs.

To maintain all construction, financial and other records relating to the use of the grant funds.

Retention period: Until records have been audited unless a different period is permitted or required in writing by the Secretary. 42 CFR 54.405 3.18 State and State agencies receiving grants for comprehensive health planning.

To maintain adequate records to show the disposition of all funds (Federal and non-Federal) expended for activities under the approved State program, in addition to other records required by the regulations or which may reasonably be required by the Secretary. Retention period: 3 years after sub­ mission of annual expenditure report or until resolution of all audit questions; for nonexpendable property, 3 years after its final distribution. 42 CFR 51.4 3.19 Slate health or mental health au­ thorities receiving grants for compre­ hensive public health se rv ic e s.

To maintain adequate records to show the disposition of all funds (Federal and non-Federal) expended for activities under the approved State plan, in addi­ tion to any other records required by the regulations or which may reasonably be required by the Secretary. Retention period: 3 years after sub­ mission of annual expenditure report or until resolution of all. audit questions; for nonexpendable property, 3 years after its final distribution. 42 CFR 51.104 3.20 Clinical laboratories which have been issued licenses under the Clin­ ical Laboratories Improvement Act of 1967.

To maintain (a) records relating to the observations of each step in the examination of specimens, the identity of the specimens, laboratory reports, quality control procedures, and maintenance of equipment and instruments; and (b) personnel records.

Retention period: (a) At least 2 years after date of submittal of report except as otherwise prescribed in the part or au- See footnote 8 on page 1821. thorized by the Secretary; (b) on a cur­ rent basis. 42 CFR 74.50, 74.52* 74.53 3.21 Clinical laboratories (microbiology and serology, clinical chemistry, im> munohemotology, pathology, and radiobiology).

Clinical laboratories with small or In­ frequent operations in which no more than 100 specimens are accepted during any calendar year and which hold an un­ revoked or unsuspended letter of exemp­ tion are to maintain and make available such accession and other records as the Secretary may find necessary to deter­ mine initial and continuing eligibility for exemption.

Retention period; Not specified. 42 CFR 74.2 3.22 State agencies receiving Federal grants for maternal and child health services and crippled children’s services.

To maintain such accounts and sup­ porting documents as will serve to permit an accurate and expeditious determina­ tion to be made at any time of the costs of carrying out the State plan, and a complete equipment inventory for equip­ ment or supplies purchased with grant funds.

Retention period: Not specified. 42 CFR 200.16, 200.27 3.23 State agencies receiving Federal grants for child welfare services. To establish and maintain such ac­ counts, records, and supporting docu­ ments as will permit an accurate and expeditious Federal audit of the program to be'made at any time.

Retention period: Until completion of audits (including the Anal resolution of any questions raised thereby) or for 3 years, whichever is later, unless the State agency is requested to retain particular accounts, records, or supporting docu­ ments for a longer period. 45 CFR 220.75 3.24 State agencies receiving Federal grants for child welfare services which have purchased items of equip­ ment and supply in carrying out the annual budget.

To maintain a complete equipment in­ ventory and adequate property controls covering such items.

Retention period: Not specified. 45 CFR 220.81 3.25 State health agencies or public or nonprofit private agencies and insti­ tutions receiving project and per' sonnel training grants for fanu f planning services.

To maintain operational and account­ ing records relating to the use of t e grant funds.

Retention period: 3 years after cl of budget period; or if Federal au has not occurred, for 5 years after cose of budget period or until notification o ^ completion of audit, whichever is ear ier. 42 CFR 51a.217, 59.14, 59.213 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 101

RECORD RETENTION GUIDE IV 4.1 3.26 State and local public agencies and public or nonprofit institutions o f higher learning receiving Federal grants for research projects relating to maternal and child health services and crippled children’s services, and research or demonstration projects relating to child welfare services. To maintain accounting, budgetary, and fiscal records for each grant period of the amount and disposition of Fed­ eral and cost-sharing funds and total cost of grant period; and all basic data, cards, tapes, print-outs, tables, charts, and data analysis, and such other records as will facilitate an audit. Retention period: 5 years after ter­ mination of the project or until final audit, whichever occurs first. 42 CFR 205.10 3.27 Public or nonprofit private schools of nursing receiving Federal funds for scholarship grants and for sup­ port of their educational programs. To maintain operational and account­ ing records relating to the use of grant funds.

Retention period: 3 years after end of budget period if grantee notified of com­ pletion of Federal audit or if grantee has not been so notified, until grantee is noti­ fied of the completion of Federal audit or until 5 years following end of budget period whichever comes first.8 42 CFR 57.911, 57.1013 3.28 Public and nonprofit agencies or institutions receiving grants for the advancement o f health in coal mining.

To maintain progress and fiscal records relating to conduct and results of proj­ ects and uses of grant funds. Retention period: 3 years after end of budget period; or if audit has not oc­ curred, 5 years or until completion of audit whichever is earlier. In all cases an overriding requirement exists to retain records until resolution of any audit questions relating to the grant. 42 CFR 55.40 3.29 Approved Psittacine Bird Treat­ ment Centers.

To maintain complete records of all birds received, treated and shipped, in­ cluding date of each shipment and name and address of consignee. Retention period: Not specified. 42 CFR 71.163 3.30 Local government units receiving grants for the detection and preven­ tion of lead-based paint poisoning. To maintain operational and accountjug records relating to the use of grant iunds.

Retention period: 3 years after end of DUdget period if grantee notified of comof Federal audit or if grantee has no^ifled, until grantee is noti- °£the completion of Federal audit. 5 years following end of budget penoa whichever comes first.8 42 CFR 3.31 Public or nonprofit agencies re­ ceiving grants for migrant health services.

To maintain operational and account­ ing records relating to the use of grant funds.

Retention period: 3 years after end of budget period if grantee notified of com­ pletion of Federal audit or if grantee has not been so notified, until grantee is noti­ fied of the completion of Federal audit or until 5 years following end of budget period whichever comes first.8 42 CFR 56.115 3.32 Schools receiving grants to improve the quality o f training centers for allied health professions. To maintain progress and fiscal records relating to the use of grant funds. Retention period: 3 years after end of budget period if grantee notified of com­ pletion of Federal audit or if grantee has not been so notified, until grantee is noti­ fied of the completion of Federal audit or until 5 years following end of budget period whichever comes first.8 42 CFR 57.716 3.33 Schools receiving grants for the construction o f teaching facilities for allied health professions personnel. To maintain (a) adequate and sepa­ rate accounting and fiscal records and accounts for all funds provided from any source to pay for the cost of the project and (b) payroll records and kickback statements for all laborers and me­ chanics working at the project. Retention period: (a) Not specified; (b) 3 years after the completion of the contract. 42 CFR 57.808 3.34 Public or nonprofit 2-year schools o f medicine receiving grants for con­ version to a school accredited to grant the degree o f doctor of medicine. To maintain operational and account­ ing records relating to the use of grant funds.

Retention period: 3 years after end of budget period if grantee notified of com­ pletion of Federal audit or if grantee has not been so notified, until grantee is notified of the completion of Federal audit or until 5 years following «id of budget period whichever comes first.8 42 CFR 57.1310 3.35 New public or nonprofit schools of medicine, dentistry, and osteopathy receiving grants to meet their initial cost o f operation.

To maintain operational and account­ ing records relating to the use of grant funds.

Retention period: 3 years after end of budget period if grantee notified of com­ pletion of Federal audit or if grantee has not been so notified, until grantee is noti­ fied of the completion of Federal audit or until 5 years following end of budget period whichever comes first.8 42 CFR 57.1413 See footnote 8 on page 1821. 3 .3 6 Public or nonprofit hospitals re­ ceiving grants for training, traineeships, and fellowships in fam ily medicine.

To maintain operational and account­ ing records relating to the use of grant funds.

Retention period: 3 years after end of budget period if grantee notified of com­ pletion of Federal audit or if grantee has not been so notified, until grantee is noti­ fied of the completion of Federal audit or until 5 years following end of budget pe­ riod whichever comes first.8 42 CFR 57.1612 3.3 7 Public and private nonprofit agen­ cies or institutions receiving research and demonstration grants relating to occupational safety and health. To maintain such progress and fiscal records relating to the approved project as the Secretary may prescribe. Retention period: 3 years after end of budget period if grantee notified of com­ pletion of Federal audit or if grantee has not been so notified, until grantee is noti­ fied of the completion of Federal audit or until 5 years following end of budget period whichever comes first.8 42 CFR 87.24 4. Social Security Administration 4.1 States under agreement for voluntary coverage o f State and local govern­ ment employees. [Am ended] " To keep or cause to be kept records of a State and of political subdivisions of a State included under an agreement in a location accessible to and open for inspection by authorized oficiáis of the Social Security Administration. Such records must show the amount of non­ cash remuneration paid as well as cash remuneration (tip and nontip) paid to each employee for services covered under the agreement, the amount of employees’ contributions withheld from such remu­ neration, and the period in which it was paid; such forms and systems of accounting as will enable the Adminis­ tration to determine the amount of con­ tributions for which the State is liable and whether they have been paid; such records as are necessary to establish the coverage status of individuals, e.g., the employees choice in a referendum on a desire for coverage basis referendum; records of claims for credit or refund and the supporting statement which is the basis for the claim for credit or re­ fund; records of each employee’s wages which are subject to the limitation of liability; where the agricultural exclu­ sion was taken must identify in its rec­ ords those employees who performed agricultural labor and each period dur­ ing which such services were rendered. Retention period: For 4 years (or longer if the State or political subdivi­ sion so desires) after the date the con­ tributions were due or were paid, which­ ever Is later. These records must be retained for the prescribed period even though the coverage of the entity has FEDERAL REGISTER, V O L 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 102

IV 4.2 RECORD RETENTION GUIDE been terminated. Records for claims for credit and refund—for 4 years after the date the claim is filed even though the coverage of the entity involved has been terminated. 20 CFR 404.1256 4.2 [Deleted] 4.3 Hospitals, extended care facilities, home health agencies, and outpatient physical therapy providers which have filed agreements to participate in the health insurance for the aged pro­ gram.

To keep clinical and other medical records, utilization review committee reports, physicians certifications, and recertifications.

Retention period: Hospitals, in accord­ ance with statute of limitations in the respective State; extended care facilities, In accordance 'with State law or for 5 years in absence of a State statute; others, not specified. 20 CFR 405.1026, 405.1035(h), 405.1132, 405.1137(h), 405.1243, 405.1241, 405.1625 4 .4 Hospitals, extended care facilities, home health agencies, and outpatient physical therapy providers which have filed agreements to participate in the health insurance for the aged pro­ gram.

To maintain and provide such infor­ mation as the Secretary finds necessary to determine whether payments are or were due under title XVHI of the Social Security Act, and the amounts thereof. Retention period: Not specified. 20 CFR 405.406 4.5 Psychiatric and tuberculosis hos­ pitals which have filed agreements to participate in the health insurance for the aged program.

To matntAin such records as the Sec­ retary finds to be necessary to determine the degree and Intensity of the treat­ ment provided to individuals entitled to hospital insurance benefits under the hospital insurance benefits for the aged program.

Retention period: Not specified. 20 CFR 405.1036 4 .6 [Deleted] 4 .7 [Reserved] 4.8 Clinical laboratories.

To maintain records of laboratory re­ ports.

Retention period: Not specified. 20 CFR 405.1316(e) (2) 4 .9 Hospitals and hospital-based physi­ cians under agreements apportioning the physicians1 compensation. To keep records and furnish infor­ mation to substantiate the agreements they enter Into concerning allocation of the compensation of the physicians. Retention period: Not specified. 20 CFR 405.487 4.10—4.11 [Reserved] 4.12 Suppliers o f portable X-ray services for Medicare beneficiaries. To maintain records of each patient receiving services and the name of the doctor ordering such services. Retention period: At least 2 years or for the period of tíme required by State law, whichever is longer. 20 CFR 405.1414 4.13 Public health agencies, rehabilita­ tion agencies, and clinics providing outpatient physical therapy services. [Amended] To maintain clinical records for each patient receiving physical therapy serv­ ices.

Retention period: In accordance with State law, or 5 years in the absence of State statute. 20 CFR 405.1723 5. Social and Rehabilitation Service ADMINISTRATION ON AGING 5.1 State agencies receiving Federal grants for community planning, serv­ ices, and training.

To keep such records and afford such access thereto as the Secretary of Health, Education, and Welfare may find neces­ sary to assure the correctness and veri­ fication of reports.

Retention period: Not specified. 45 CFR 903.24,903.80 5.2 Puhlic or nonprofit private agencies, organizations or institutions receiv­ ing Federal grants for research and development projects.

To keep such records and afford such access thereto as the Secretary of Health, Education, and Welfare may find neces­ sary to assure the correctness and veri­ fication of reports.

Retention period: Not specified. 45 CFR 904.8 5 .3 Public or nonprofit private agencies, organizations or institutions receiv­ ing Federal grants for training projects.

To keep such records and afford such access thereto as the Secretary of Health, Education, and Welfare may find neces­ sary to assure the correctness and veri­ fication of reports.

Retention period: Not specified. 45 CFR 905.8 5.4 State agencies and project grantees receiving Federal funds for com­ munity programs for the aging.

[Amended] To maintain such accounts and sup­ porting documents as will serve to per­ mit an accurate and expeditious deter­ mination to be made at any time of the status of the Federal grants, including the disposition of the moneys received and the nature and amount of all charges claimed to lie against the allotment to the State.

Retention period: Not specified. 45 CFR 903.17 5.5 State agencies and project grantees participating in programs and activ­ ities for the aging.

To maintain accounting records. Retention period: 3 years after the end of the budget period (or fiscal year) if audit by or on behalf of the Depart­ ment has occurred by that time. If audit has not occurred, the records must be retained until audit, or until 5 years fol­ lowing the end of the budget period (or fiscal year), whichever is earlier, or until resolution of all audit questions. 45 CFR 901.4 5 .6 State agencies receiving grants for nutrition projects. [Added] To keep such records as the Secretary may find necessary to assure the correct­ ness and verification of reports. Retention period: Not specified. 45 CFR 909.29 5.7 Public or private nonprofit agencies receiving grants or contracts for nu­ trition projects. [Added] To maintain records as required by the Administration cm Aging. Retention period: Not specified. 45 CFR 909.48 5.8—5.9 [Reserved] COMMUNITY SERVICES ADMINISTRATION 5.10 State agencies receiving Federal grants for child welfare services. To establish and maintain such ac­ counts, records, and supporting docu­ ments as will permit an accurate and expeditious Federal audit of the program to be made at any time. Retention period: Until completion of audits (including the final resolution of any questions raised thereby) or for 3 years, whichever is later, unless the State agency is requested to retain particular accounts, records, or supporting docu­ ments for a longer period. 45 CFR 220.75 5.11 State agencies receiving Federal grants for child welfare services which have purchased items of equip­ ment and supply in carrying out the annual budget.

To maintain a complete equipment in­ ventory and adequate property controls covering such items.

Retention period: Not specified. 45 CFR 220.81 5.12 Public and other nonprofit agencies and organizations and public or non­ profit institutions o f higher learning receiving Federal grants for research or demonstration projects in the field o f ehild welfare.

To maintain (a) fiscal records for each grant period of the amount and disposi­ tion of Federal and cost-sharing funds and total cost for the grant period and such other records as will facilitate an effective audit; (b) all basic data, car», tapes, print-outs, tables, charts and data analysis; and (c) such other records as may be required.

Retention period: (a) and (b) 5 years after termination of the project or until final audit, whichever occurs first; (c) not specified. 42 CFR 205.10 5 .1 3 -5 .1 9 [Reserved] R E H A B IL IT A T IO N S E R V IC E S A D M IN IST R A TIO N 5.20 Grantees receiving Federal funds for the construction of university* affiliated facilities for the mentally retarded.

To maintain (a) adequate and sepa­ rate accounting and fiscal records ana accounts for all funds provided from any source to pay the cost of the project an (b) payroll records and kickback stat FEDERAL REGISTER, VOL. 38, NO. 12— -THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE IV 6.1 ments for all laborers and mechanics working at the project. R e te n tio n p e r i o d : (a) Not s p e c ifie d ; (b ) 3 y e a r s after c o m p le t io n o f the c o n ­ tract. 42 CFR 54.4 5.21 State and public or nonprofit private agencies receiving Federal funds for services and construction of developmental disabilities facili­ ties. [Amended] To maintain records and accounts as required by Part C of the Developmental Disabilities and Facilities Construction Act and regulations of 45 CFR Part 416. Retention period: 3 years or longer if audit findings have not been resolved; nonexpendable property, 3 years after final disposition of such property. 45 CFR 416,38 5.22 [Combined with IV 5.21] 5.23 Public and nonprofit agencies and organizations receiving Federal funds for initial cost o f professional and technical personnel for community mental retardation facilities. To maintain adequate and separate accounting and fiscal records and ac­ counts for all funds provided from any source to pay the costs of the staffing project; and such other records as the Administrator, SRS, shall prescribe. Retention period: Not specified. 45 CFR 416.94,416.98 5.24 Grantees receiving Federal project grants for improvement o f the qual­ ity of care and treatment o f the men­ tally retarded and for research in health-related areas o f mental re­ tardation.

To maintain such progress and fiscal records as the Secretary of Health, Edu­ cation, and Welfare may prescribe. Retention period: 3 years after end of budget period, if audit on behalf of HEW has not occurred, 5 years following end of budget period or until audit has oc­ curred, whichever is earlier; or until resolution of all audit questions. 45 CFR 52.24 5.25 State agencies receiving Federal grants for the provision of vocational rehabilitation services. To maintain (a) such written person­ nel policies, records and other informa­ tion as necessary to permit an evaluation of personnel operations in relation to the State agency’s standards; and (b) such accounts and supporting documents as will serve to permit an accurate and expeditious determination to be made at any time of the status of the Federal Brants, including the disposition of all moneys received and the nature and amount of all charges claimed against such grants.

Retention period: Not specified. 45 CFR 401.12,401.18 5.26 [Deleted] 5.27 State agencies or other public or nonprofit organizations or agencies receiving grants Tor the construction workshops -and rehabilitation fa­ cilities.

To maintain (a) adequate and sepaaccounting and fiscal records and accounts for all funds provided from any source to pay the cost of the project; and (b) payroll records and kickback statements for all laborers and me­ chanics working at the project. Retention period: (a) Not specified; (b) 3 years after completion of the contract. 45 CFR 404.22 5.28 Employees or organizations partici­ pating with the Social and Rehabili­ tation Service in contracts or jointly financed cooperative arrangements for projects with industry relating to handicapped individuals. To keep such records and accounts as the Administrator, Social and Rehabili­ tation Service may require. Retention period: Not specified. 45 CFR 403.67 5.29 [Reserved] OFFICE FOR PLANNING, RESEARCH, AND TRAINING 5.30 Institutions o f higher learning and associations receiving financial assist­ ance for expansion and development o f undergraduate and graduate pro­ grams in social work.

To maintain fiscal records for each period of the amount and disposition of Federal and cost-sharing funds and total cost for the grant period and such other records as will facilitate an effective audit, and such other records as the Service may require.

Retention period: Not specified. 45 CFR 280.12 5.31—5.39 [Reserved] YOUTH DEVELOPMENT AND DELINQUENCY PREVENTION ADMINISTRATION 5.40 State, public or nonprofit private' agencies or organizations receiving Federal grants for juvenile delin­ quency and youth development pro­ grams and activities.

To maintain (a) grant accounting records, identifiable by grant number; (b) inventories and records supporting accountability of equipment which cost $300 or more per item; and (c) to keep such records and afford such access thereto as the Administrator, Social and Rehabilitation Service may find neces­ sary to assure the correctness and verification of reports submitted to him. Retention period: (a) Until audit or 5 years after end of budget period, which­ ever is the less; (b) until completion of review and' audit covering disposition of such equipment; (c) not specified. 45 CFR 270.21, 270.23, 270.40, 270.42, 270.69, 270.75, 270.90, 270.92, 270.130, 270.132, 270.150, 270.152, 270.170, 270.172, 270.187, 270.189, 270.209, 270.211 5.41 Stale or other public agencies re­ ceiving Federal grants for construc­ tion o f juvenile delinquency rehabili­ tation facilities.

To maintain (a) adequate and separate accounting and fiscal records and ac­ counts for all funds provided from any source to pay the cost of the project and (b) payroll records and kickback state­ ments for all laborers and mechanics working at the project. Retention period: (a) Not specified; (b) 3 years after completion of the con­ tract. 45 CFR 270.110 5.42—5.49 [Reserved] MEDICAL SERVICES ADMINISTRATION 5.50 Persons or institutions providing services under a State plan for med­ ical assistance.

To keep such records as are necessary to disclose the extentof the services pro­ vided to individuals receiving assistance under the plan.

Retention period: Not specified. 45 CFR 250.21 5.51 Institutions conducting training programs in nursing home ad­ ministration under grants from Social and Rehabilitation Service. [Amended] To retain records of all costs related to courses provided, and persons trained. Retention period: 3 years after the end of the budget period if audit by or on behalf of the Department has occurred by that time. If audit has not occurred, the records must be retained until audit or until. 5 years following the end of the budget period, whichever is earlier, or until resolution of all audit questions. 45 CFR 252.20 5.52 State agencies administering plans for medical assistance for skilled nursing home care.

To maintain on file for ready access by the Department of Health, Education, and Welfare all information and reports used in determining whether a skilled nursing home meets the requirements specified in the regulation. Retention period: 3 years. 45 CFR 249.33 ^ 5.53—5.59 [Reserved] ASSISTANCE PAYMENTS ADMINISTRATION 5.60 State agencies administering public assistance programs.

To maintain records on applicants and recipients, program operation, fiscal and statistical information, and other records necessary for reporting and account­ ability.

Retention period: As prescribed by the Secretary. 45 CFR 205.60 5.61 State and local agencies partici­ pating in public assistance programs. [Added] To maintain accounting and fiscal rec­ ords relating to the expenditure of funds. Retention period: 3 years from date of submission of expenditure report or until resolution of audit questions; for nonexpendable property, 3 years after final disposition of such property. 45 CFR 205.145 6. General Administration 6.1 State agencies participating in the distribution and utilization o f surplus property for health, education, and civil defense purposes. To maintain accurate accountability records of all donable property received, warehoused, and distributed by each State agency. Accountability records of all single items having acquisition cost of $2,500 or more shall be kept separate from those of lesser amount. Retention period: Minimum of 5 years. 45 CFR 14.6 No. 12—Pt. n- FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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IV 6.2 RECORD RETENTION GUIDE 6.2> Stale and local agencies acquiring real property.

To keep records of all relocation pay­ ments made and assistance furnished, and records of notification to persons and businesses displaced. Retention period: Not specified. 45 CFR 15.59 6.3 Contractors and subcontractors sub­ ject to HEW Procurement Regula­ tions. [Added] (a) To maintain records of work orders for maintenance, equipment, pur­ chase orders of quality control, receiving and inspection records, and expendable property records.

(b) To maintain stores requisitions for materials, supplies, and equipment. Retention period: (a) 4 years follow­ ing completion or termination of con­ tract; (b) 2 years. 41 CFR 103-27.5409 V. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 1. Office of the Secretary 1.1 State, and public and private agen­ cies participating in relocation as­ sistance programs. [Amended] To maintain records pertaining to eligibility for relocation payments, in­ cluding all claims, receipted bills, or other documentation in support of a claim, and records pertaining to action on a claim.

Retention period: 3 years after com­ pletion of the federally assisted activi­ ties. 24 CFR 41.11(1), 42.195, 500.104(1), 550.107(g) 1.2 [Transferred to V 4.2 ] 1.3—1.5 [Reserved] 1.6 Insurer, or pool, or person executing agreement under Federal riot rein­ surance program.

To maintain books, documents, papers, and records that are pertinent. Retention period: 3 years after final adjustment. 24 CFR 1906.38 1.7 Agencies designing, constructing or altering publicly-owned residential structures.

To maintain records relating to each contract, grant, or loan involving such publicly-owned residential structures. Retention period: Not specified. 24 CFR 40.6 1 .8 Developers o f new communities.

To maintain records of costs incurred for the project, including those of con­ tractors and subcontractors. Retention period: Not specified. 24 CFR 710.22 2. Federal Housing Administration 2.1 Lending agencies with respect to property improvement and mobile home loans. [Amended] To keep complete credit and collection file pertaining to each eligible property improvement or mobile home loan trans­ action, which will accompany any claim for loss made by the insured. (a) A property improvement loan file will include the borrower’s appli­ cation for a title I loan, the original note, completion certificate (s), certifica­ tions with respect to carpeting, and other exhibits furnished to the lend­ ing institution by the borrower. Where proceeds of the loan are not dis­ bursed directly to borrower without' dealer intervention in any manner, file will include borrower’s written au­ thorization to disburse to other than the borrower, signed copy of contract or sales agreement describing type and extent of Improvements to be made and the mate­ rial to be used, also record of written notice to borrower of credit application approval, Proper evidence shall be in the file of permissible additional charges assessed against the borrower for addi­ tional expenses such as recording or filing fees, documentary stamp taxes, title examination charges and hazard insurance premiums in connection with title I property improvement loans where security is taken in the nature of a real estate mortgage, deed of trust conditional sales contract, chattel mort­ gage, mechanic’s lien or other security device taken for the purpose of securing the payment of eligible loans. Evidence of late charge billing must be in the file if claim is made under the Contract of Insurance. With respect to Class 3 property improvement loans under Title I of the National Housing Act, the prop­ erty description, plans and specifications shall remain a permanent part of the loan file in connection with certification to the Commissioner by the insured that in its opinion the site is suitable for a home and the proposed structure when completed will not adversely affect sur­ rounding properties.

Retention period: Not specified. CFR 200.171, 200.172, 200.174, 200.177, 201.2, 201.4, 201.6, 201.8, 201.10, 201.11 (b) A mobile home loan file will in­ clude a dated credit application form executed by the borrower, a commercial credit report obtained by the insured on the borrower or evidence that the insured has made an adequate investigation of the borrower’s credit. The file will also include the obligation document, a rec­ ord of advance notice of intention to disburse proceeds of the loan, and a number of certificates pertaining to mo­ bile home standards, sanitary facilities and codes, zoning, and placement. Retention period: Not specified. 24 CFR 201.520, 201.525, 201.545, 201.570, 201.575, 201.605, 201.610, 201.665 2 .2 Lending agencies— title I. To keep dealer files in connection with dealer approval, investigation and con­ trol which shall contain the dealer application, the approval by the insured together with supporting information and a record of the insured’s experience with the loans originated by such dealer. Retention period: Not specified. 24 CFR 200.171, 201.8, 201.595 2.3 Project mortgagors nnder the Na­ tional Housing Act.

(a) To keep books and accounts in ac­ cordance with requirements of the FHA Commissioner and in such form as will permit a speedy and effective audit and maintain for such periods of time as may be prescribed by the Commissioner; con­ tracts, records, documents, and papers shall be subject to inspection and exami­ nation by the FHA Commissioner and his duly authorized agent at all reasonable times.

Retention period: Not specified. 24 CFR 205.127, 207.19, 213.30, 220.630, 221.530, 221.538, 221.550, 221.552, 227.1, 232.87, 233.505, 235.830, 236.1, 242.65, 242.79, 244.105 (b) Where neither mortgagor nor any of its associates has any interest in the builder, financial or otherwise, and in connection with cost certification pro­ cedure, records shall be kept of all costs of any construction or other cost items not representing work under the gen­ eral contract; where the mortgagor and/ or its associates have any interest in the builder, contractor, or any subcontractor, the mortgagor shall keep such records and in turn require the builders to keep similar records. Requirements also apply to rehabilitation projects. Retention period: Not specified. 24 CFR 205.110-205.125, 207.27, 213.35, 213.37, 220.501, 221.550, 227.1, 231.1, 232.83, 233.505, 234.501, 235.501, 236.1, 241.155-241.160, 242.251, 244.147-244.155 2.4 Investors insured nnder yield insur­ ance provisions under title VII of die National Housing Act.

To maintain such books, records, and accounts with respect to the insured project as may be prescribed by the Com­ missioner and will, in the judgment of the Commissioner, adequately and ac­ curately reflect the conditions and opera­ tions of the project. The investor shall agree to permit the Commissioner or his agent at all reasonable times upon re­ quest to examine any and all books, rec­ ords, contracts, documents, and accounts of the investdr which reflect in any way the condition or operations of the project.

Retention period: Not specified. 24 CFR 238.255 2.5 Lending agencies for project mort­ gages insured under the National Housing Act.

Upon assignment of the mortgage to the Federal Housing Commissioner, when entitled to receive the benefits of the insurance will deliver to the Commis­ sioner, in addition to other items speci­ fied, all records, documents, books, papers, and accounts relating to the mortgage transaction.

Retention period: Not specified. 24 CFR Parts 205, 207, 210, 211, 213, 220, 221, 224, 227, 229, 231-236, 241, 242, 244 2.6 Mortgagors o f new or rehabilitalea m ultifam ily housing insured under the National Housing Act. To keep such records as are prescribed by the Federal Housing Commissioner at the time certification to keep such rec­ ords is made and to keep them in suen form as to permit a speedy and effective aU dlt- J AO ' Retention period: Not specified. 4J U.S.C. 1434 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE VI 4.T 2.7 Mortgages of lower income family homes* To maintain such records as the Com­ missioner may require with respect to the mortgagor’s payments, the mortgage assistance payments received from the Commissioner, and the biennial recertifi­ cations of financial stàtus from the homeowner or mortgagor. Retention period: As prescribed by the Commissioner. 24 CFR 235.365 3. Office of Assistant Secretary for Research and Technology 3,1 Contractors and subcontractors with research and development contracts. To maintain books, records, documents and other supporting evidence relating to the contract and such other records as specified in 41 CFR 1-20.301—1-20.301-3. Retention period: Various. 41 CFR Part 1-20 4. Office of the Assistant Secretary for Housing Management [Added] Lending agencies for mortgages of lower income fam ily homes. To maintain such records as the Assist­ ant Secretary may require with respect to the mortgagor’s payments, the mort­ gage assistance payments received from the Assistant Secretary, and the annual recertification of financial status from the homeowner or mortgagor. Retention period : As prescribed by the Assistant Secretary. 24 CFR 420.5 4.2 Public agencies receiving assistance under Advances for Public Works Planning (First Program ). To keep accurate accounting records of all costs involved in connection with plan preparation.

Retention period: Not specified. 24 CFR 490.13 VI. DEPARTMENT OF THE INTERIOR 1.

Office of the Secretary 1*1 [Reserved] 1'2 Contractors and subcontractors. To maintain books, records, and other evidence of accounting practices to re­ flect costs claimed and incurred in per­ formance of contract.

Retention period: 3 years from final payment of contract or as specified by * «lerai procurement regulations which- ®xPires earlier, and for such longer i f —* 88 required by statute or contract. « CFR 14-51.104-1 2. Fish and Wildlife Service 2*1 Operators o f commercial picking establishments, cold storage or locker plants receiving, possessing, or bav- K n d e d ] °f migratOIT game bird8‘ the accurate records showin date?^b^rS^and 101108 of such bird hames S S V0eÄiand disposed of* and th whom S J 80?*®8868 of the Persons froi ceived and to whom delivered. Retention period: 1 year following the close of the open season on migratory game birds. 50 CFR 10.82 2.2 Persons exercising privileges under permits granted under Migratory Bird T rea ty Act r e g u la tio n s.

To keep records and make reports as specified in the permits issued by the Bureau of Sport Fisheries and Wildlife for the importation, taking, sale, pur­ chase, or other acquisition, and posses­ sion of live migratory birds and their eggs for propagating purposes; for the importation, taking, sale, purchase, or other acquisition, and possession of mi­ gratory birds and their eggs, nests or parts for scientific and other limited pur­ poses; for the disposition and transporta­ tion of such birds, eggs, nests, parts and their increase; and for the mounting or other preparation by a taxidermist of such birds, eggs, or nests. Retention period. 1 year following the end of the calendar year covered by the records. 50 CFR 16.9,16.11,16.12, 16.13, 16.14 (retention: 16.3) 2.3 Persons exercising privileges under permits to kill, frighten, or herd m ig ra to ry birds injuring crops. To keep an accurate record cf all migratory birds killed and submit a re­ port stating the species and number of migratory birds killed by the permittee. Retention period: 12 months following the date on which necessary reports are submitted.

50 CFR 16.21 (retention: 16.3) 2.4 [Reserved] 2.5 Persons authorized to kill depredat­ ing purple gallinules in Louisiana. To maintain record of the number of birds killed by him and submit a report thereon.

Retention period: 12 months following the date on which necessary reports are submitted.

60 CFR 16.24 (retention: 16.3) 2.6 State fish and game departments conducting fish and wildlife restora­ tion projects with Federal aid.

[Amended] To maintain cost records, accounts, and supporting documents relating to each project.

Retention period: 3 years following final payment. 50 CFR 80.32, 80.33 2.7 Persons authorized to use an iden­ tification symbol in labeling pack­ ages or containers.

To maintain records of all fish and wildlife specimens, or parts thereof, which are shipped, transported, carried, brought, or conveyed in interstate or foreign commerce under the Endangered Species Conservation Act. Retention period: As specified in per­ mit. 50 CFR 17.9 3. Geological Survey 3.1 Coal-mine lessees (federally owned lands).

To keep records of all coal mined, sold, or otherwise disposed of. Records of correct daily weights or biweekly meas­ urements shall be posted If the miners are paid by weight or measurement. Retention period: Not specified. 30 CFR 211.15 3.2 O il and gas lessees (federally owned and restricted Indian lands). To keep accurate and complete records of the drilling, redrilling, deepening, re­ pairing, plugging, or abandoning of oil wells and of all other well operations, and of all alterations to casing. Retention period: Until submission of reports to Regional Oil and Gas Super­ visors. 30 CFR 221.23 3.3—3.7 ’[Reserved] 3.8 Operators o f mines on leased public or Indian lands. [Amended]— To keep books of a correct account of all ore mined, put through the mill, of all ore and mineral products sold and to whom sold, the weight, assay value, mois­ ture content, prices received, and per­ centage of mineral products recovered or lost.

Retention period: Not specified. 30 CFR 231.60 3.9 Oil and gas and sulphur lessees (Outer Continental S h elf). To keep well records and production records, and information obtained in the course of well operations. Retention period: Until submission of reports to Regional Oil and Gas Super­ visors. 30 CFR 250.38 4. Bureau of Indian Affairs 4.1 Indian chartered corporations, un­ incorporated tribes and bands, and credit and cooperative associations from the United States. To keep separate records and accounts of their credit activities and of their cattle loans.

Retention period: Not specified. 25 CFR 91.7 4 .2 Indian corporations and tribes. To keep separate records and accounts of their cattle loans in connection with the revolving cattle pool. Retention period: Not specified. 25 CFR 92.9 4 .3— 4.4 [Reserved] 4.5 O il and gas pipeline operators with rights-of-way over Indian lands. To keep books and records of oil pro­ duced or run from the lands. Retention period: Not specified. 25 CFR 161.25 4.6 Lessees o f tribal lands for mining. To keep a full and correct account of all operations; and their books and records.

Retention period: Not specified. CFR 171.18 4 .7 Lessees o f allotted lands for mining. To keep a full and correct accounting of all operations and their books records, showing manner of operations and persons interested, shall be open at all times for examination of such officers FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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VI 4.8 RECORD RETENTION GUIDE of the Department as shall be Instructed in writing by the Secretary of the In­ terior or authorized by regulations to make such examinations. Retention period: Not specified. 25 CPR 172.25 4.8 Lessees o f lands in Crow Indian Res* ervation, Montana, for m ining. To keep books of account showing amount of ore shipped or oil or other mineral substance sold or treated, and showing amount of money received from sale of ores, oil, etc. Retention period: Not specified. CPR 173.18 4.9 Lessees o f restricted lands o f mem­ bers o f Five Civilized Tribes, Oklahoma, for mining.

To keep a full and correct account of all operations; and their books and rec­ ords.

Retention period: Not specified. CPR 174.34 4.10 Lessees o f lands in Osage Reserva­ tion, Oklahoma, for m ining, except oil and gas.

To keep upon the leased premises ac­ curate records of the drilling, redrilling, or deepening of all holes, showing the formations; and books and records show­ ing manner of operations and persons interested.

Retention period: Not specified. 25 CFR 175.13 4.11 Lessees o f lands under jurisdiction o f Quapaw Agency for lead and zinc m ining.

To keep books in which shall be a cor­ rect account of all ore and rock mined on the tract, of all ore put through the mill, etc Retention period: Not specified. 25 CPR 170.24 4.12 Lessees o f Osage Reservation lands for oil and gas mining. To keep a full and correct account of all operations; and their books and rec­ ords.

Retention period: Not specified. 25 CPR 183.44 4.13 Lessees o f lands in W ind River In­ dian Reservation, W yom ing, for oil and gas mining.

To keep a full and correct account of all operations; and their books and rec­ ords, showing the manner of operations and persons interested, shall be open at all times for examination by such officers of the Department as shall be instructed in writing by the Secretary of the In­ terior or authorized by regulations, to make such examination.

Retention period: Not specified. CFR 184.25 4.14 Traders on Navajo, Zuni, and Hopi Reservations.

To keep accurate records of business activities. Receipts issued by the trader for Indian products must be recorded in the traders' books.

Retention period: Not specified. 25 CFR 252.7.252.17 5. and 6. [Reserved] 7. Bureau of Mines 7.1 N on (supplied by Bureau of Mines) :

Federal Coal Mine Health and Safety Act of 1969 (P.L. 91-173 Secs. I ll and 303(a); 83 Stat. 747; U.S.C. 813, 821). (a) Records of the daily fan inspec­ tions and the fan pressure recording gage charts.

(b) The operator of a coal mine shall maintain written records of investiga­ tions of accidents and a copy of report relating thereto.

Retention period: (a) 1 year. 30 CFR 75.300-4 (e) ; (b) 5 years from the date of accident. 30 CPR 80.22, 80.23, 80.31 7.2 State and local authorities receiving aid for reclamation and rehabilita­ tion of strip and surface mine areas. To maintain suitable records and ac­ counts of transactions with and pay­ ments to project contractors. Retention period: 3 years after com­ pletion of each individual project. 30 CFR 42.7 7.3 State agencies, organizations, insti­ tutions (public and private), or in­ dividuals receiving Federal grants for solid waste disposal projects, health and safety programs in coal mines, and research.

(a) To maintain books of account and supporting papers of financial transac­ tions involving Federal grants and those financed with matching funds from other sources.

(b) To maintain accountability record of all property items with expected life of more than 1 year and acquisition cost of $100 or more.

Retention period: (a) 3 years after last payment to grantee; (b) not spec­ ified. 30 CFR 51.18 7 .4 Operators o f nietal and nonmetal mines. [Added] To maintain written records of inves­ tigations of accidents. Retention period: 3 years from date of accident.'30 CFR 58.23 7.5 Operators o f underground coal mines. [Added] To maintain records of tests, examina­ tions, and inspections required by man­ datory safety standards. Retention period: Not specified. 30 CFR 75.1103-8, 75.1103-11, 75.1107-16, 75.1801—75.1807 7.6 Private helium distributors selling to Federal agencies.

To keep such helium accounting rec­ ords as are necessary to assure compli­ ance with regulations in the section cited. Retention period: At least 1 year fol­ lowing the dates of their applicability, and shall be made available to any duly authorized representative of the Bureau of Mines for examination. 30 CFR 2.4 7.7 Operators of coal mines. [Added] To maintain a list of all certified and qualified persons designated to perform duties under 30 CFR Parts 75 and 77. Retention period: Not specified. 30 CFR 75.159, 77.106 8. National Park Service 8.1 Concessioners. [Amended] To keep records of their employees, payrolls, and other records with respect to compliance with labor standards es­ tablished from time to time by or pursuant to Federal or State labor laws. Retention period: 3 years. 36 CFR 8.8 8.2 Concessioners and subconcessioners operating under negotiated contracts in areas administered by National Park Service.

To keep such records as the Secretary of the Interior may prescribe to enable the Secretary to determine that all terms of the concession contract have been and are being faithfully performed. Retention period: 5 calendar years after the close of the business year of concessioner or subconcessioner. 16 U.S.C. 20g 9. Office of Water Resources Research 9.1 Individuals and institutions receiv­ ing funds under the Water Resources Research Act o f 1964.

To maintain books and records re­ flecting financial transactions involving allotments, grants, contracts, or other arrangements and all papers necessary to explain or prove the validity of the transactions recorded.

Retention period: 3 years after allot­ tee’s or grantee’s last disbursement of such funds or after last payment there­ under was received by the contractor. 18 CFR 505.6 10. [Reserved] 11. Office of Oil and Gas 11.1 Persons receiving allocations of in®ports o f crude oil, unfinished oils, and finished products.

To 'maintain complete and current records of imports, refinery inputs, petro- /»TiamlAoi nlant. Irm ntfi a n d thfi OlltPUtS 01 such plants.

___ Retention period: 3 years. 32A cfb Ch. X, OI Reg. 1, Sec. 6 VII. DEPARTMENT OF JUSTICE 1.1 Foreign agents required to register under 22 U.S.C. 611 et seq. To keep all books and records relating any activities which require regtfation, including correspondence, memanda, and other written communier­ ons to and from foreign principals ana her persons, names and addresses ox arsons to whom “political propaganda is been sent, financial records, etc. Retention period: 3 years foUowtog imination of registration, trpon 8^° id sufficient cause shown in wmms ie Assistant Attorney General injaharge ! the Internal Security gistrant may be permitted to destro >oks and records in support o l _ formation furnished to the ,rff on statement which was filed 5 or m FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE VIII 2.4* years prior to the date of the applica­ tion to destroy. 28 CFR 5.500 1,2 Manufacturers o f and dealers in gambling devices.

To keep monthly records of sales and deliveries of gambling devices, showing the mark and number identifying each article together with the name and ad­ dress of the buyer or consignee thereof and the name and address of the carrier, and including duplicate bills and in­ voices.

Retention period: 5 years. 15 U.S.C.

ira 1.3-1.10 [Reserved] 1.11 Manufacturers, distributors, dis* pensera, researchers, importers, ex* porters, and chemical analysists sub­ ject to the Controlled Substances Im ­ port and Export Act. [Amended] To maintain records and inventories of each substance manufactured, imported, received, sold, delivered, exported, or dis­ posed of in accordance with Part 304. Retention period: 2 years. 21 CFR 304.3; 304.11-304.27, 308.24 (retention: 304.04) 1.12 Recipients o f assistance under the Omnibus Crime Control and Safe Streets Act of 1968, To keep records of amount and dispo­ sition of assistance; total cost of project; amount of total cost supplied by other sources; and other records as prescribed. Retention period: Not specified. 42 U.S.C. 3769 VUI. DEPARTMENT OF LABOR 1. Office of the Secretary 1.1 Contractors o r subcontractors en­ gaged in construction, prosecution, completion, or repair o f any public building,, public work, or work financed in whole or in part by loans or grants from , a Federal agency. To keep weekly payroll records setting out name and address of each laborer and mechanic, his correct classification, rate of pay, daily and weekly number o f nours worked, deductions made, and actual wages paid.

Rétention period: 3 years from date o f completion o f contract. 29 CFR 3.4: 32 CFR 18.703-1; ,41 CFR 1-12.403-1 ^ Contractors or subcontractors sub* ject to labor standards provisions ap­ plicable to contracts covering fed­ erally financed and assisted construc­ tion (see 29 CFR 5.1 and 5 .5 ). inf? j«**0 payroll and basic records including name and address of each mechanic, correct classiflcatnSi«ate of pay (including rates of con- S °L C0Bt® anticipated for medmpnt « care, pensions on retire­ n t or death, compensation for injuries activité85 Ipsulting from occupational the insurance to provide any of fits uff8?1118, for unemployment benenSk durance, disability and sickaccident insurance, lag unhand holiday pay, for défray­ er otÎL0i^ ppreiltice^ P programs, or Gaily bona. flde fringe benefits),, and weekly number of hours worked, deductions made, and actual wages paid to all laborers and mechanics. (b) In the case of unfunded plans or programs for fringe benefits listed In the Davis-Bacon Act, which are approved by the Department of Labor, to maintain records showing: (1) that the con­ tractor's commitment Is enforceable, (2) that it has been communicated in writing to laborers or mechanics em­ ployed by him, and (3) that it Is finan­ cially responsible.

Retention period: 3 years after termi­ nation of contract. 29 CFR 5.5(a) (3) (i) and (6) 1.3 Contractors or subcontractors sub­ ject to labor standards provisions ap­ plicable to contracts subject only to the Contract W ork Hours and Safety Standards Act.

To keep records relating to wages and hours.

Retention period: 3 years from com­ pletion of contract. 29 CFR 5.5(e); 516.2(a) ; 32 CFR 12.303-1; 41 CFR 1- 12.303 1.4 Persons subject to the Farm Labor Contractor Registration Act o f 1963. To keep payroll records showing speci­ fied information concerning earnings, hours worked, withholdings from wages, time periods constituting the basis for payment, piece rates, and units of work performed at piece rates for migrant workers engaged in interstate agricul­ tural employment paid by such a con­ tractor either on his own behalf or on behalf of another:

Retention period: Not specified. 29 CFR 40.10 1.5 Contractors or subcontractors sub­ ject to Service Contract Act o f 1965. To keep records relating to work classifications, wages, fringe benefits, hours worked, and safety and health standards.

Retention period: 3 years from com­ pletion of the work. 29 CFR.4.6(g), 4.185, 1925.3; 32 CFR 12.1004; 41 CFR 1- 12.904-1 1.6 S p o n so rs o f apprenticeship and training programs and State ap­ prenticeship agencies.

To maintain records on qualification and evaluation of each applicant and other records of compliance, with regula­ tions including affirmative action plans and qualification standards. Retention period: 5 years. 29 CFR 30.8 1.7 Sponsors o f work training and ex­ perience programs under the Neigh­ borhood Youth Corps. [Amended] To maintain such records as required’ By the Secretary for tile purpose of the administration of the Economic Oppor­ tunity Act of 1964, as amended. Retention period: Not specified. 29 CFR 50.41 1.8 [Reserved] L 9 Contractor or subcontractors em­ ploying apprentices and trainees on Federal and- federally assisted con­ struction. (Amended] To keep records of employment by trades of the number of apprentices and trainees, the number of apprentices and trainees by first year of training, the number of journeymen, and the wages paid the apprentices, trainees, and journeymen.

Retention period : During the perform­ ance of each contract. 29 CFR 5a.3 1.10 State or local government agency, public agency, Indian tribes on Fed­ eral or State reservations, or institu­ tions receiving grants under the1 Emergency Employment Act? o f 1971. To maintain records and accounts, in­ cluding records of property purchased with non-Federal shares, and personal and financial records.

Retention period: 3 years after expi­ ration of grant. 29 CFR 55.17, 55.31a,. 55.42, 55.51 1 . 1 1 Sponsors and subcontractors of work incentive programs. [Added] To maintain records and accounts in­ cluding records of property purchased with non-Federal share, and financial and personnel records.

Retention period: 3 years after com­ pletion or final payment under agree­ ment, whichever is liater, or until resolu­ tion o f all audit questions. 29 CFR 56.36. 2. Employment Standards Administration 2.1 Physicians and hospitals treating Federal employees covered by the Federal Employees* Compensation.

Act.

To keep records of all injury cases treated by them sufficient to supply the Office of Federal Employees’ Compensa­ tion with a history of the employee’s acci­ dent, the exact description, nature, loca­ tion and extent of injury, the degree of disability arising therefrom, the X-ray findings if X-ray examination has been, made, the nature of the treatment ren­ dered, and the degree of disability arising from the injury.

Retention period: Not specified. 20 CFR 2;10 2 .2 Employers (including District o f Columbia employers), subject to the provisions o f the Longshoremen’s and Harbor Workers’ Compensations Act, as extended by the Defense Base Acts, the Outer Continental Shelf Lands Act,, and the Nonappropriated Fund Instrumentalities Act. [Amended] To keep records in respect to any in­ jury to an employee, including informa­ tion of disease, other disability, or death. Retention period: Not. specified. 2d CFR 31.23, 41.22 2.3 [ Combined with V III 2.2 ] 2.4 Supply contractors subject to Public- Contracts Act (contracts with U.S» agencies or District of Colum bia). [Amended] (a) To keep unexpired certificate of age of employee issued and held pursuant to the Fair Labor Standards Act. Retention period: During period o f employment of such minors. 41 CFR 50-201.105 (b) To keep employment records, In­ cluding name, address, sex, occupation, FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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Vili 2.5 RECORD RETENTION GUIDE date of birth of each employee under 19 years of age (if the employer has ob­ tained a certificate of age to record the title and office issuing the certificate, the number of certificate, if any, the date of its issuance, and the name, address, and date of birth of the minor, as the same appears on the certificate of age), wage and hour records.

Retention period: 3 years from date of last entry. 41CFR 59-201.601 (d) (c) To keep basic employment and earnings records, wage rate tables, and work time schedules.

Retention period: 2 years from date of last entry or last effective date, which­ ever is later. 41 CFR 50-201.501 (h) 2 .5 [Combined with V III 2.4 ] 2 .6 State agencies having agreements with Secretary o f Labor, or Adminis­ trator o f W age and Hour Division, for utilization o f their services in making investigations and inspec­ tions under Fair Labor Standards Act and Public Contracts Act. [Amended] To keep accounting records and sup­ porting data pertaining to expenditures for investigations ànd inspections. Retention period: Not specified. 29 CFR 515.6 2 .7 [Combined with 2 .8 , 2.2 1, 2.2 5] 2 .8 Employers subject to Fair Labor Standards Act. [Amended] To keep employment records relating to wages (including retroactive payment of wages), hours, sex, occupation, condi­ tions of employment, etc. Retention period: 3 years for records containing employee information, pay­ rolls, and certificates, union agreements, and notices; and 2 years for basic em­ ployment and earnings records, wage rate tables, work time schedules, order shipping and billing records (customers bills, etc.), job evaluations, merit or seniority systems, or other matters which describe or explain the basis for payment of any wage differentials to employees of the opposite sex in the same establish­ ment, records of deductions from or ad­ ditions to pay.

29 CFR 516.2, 516.3, 516.5, 516.6, 516.11-516.29 2.9 Employers subject to Fair Labor Standards Act employing apprentices in skilled trade at wages lower than minimnwi wage applicable* To keep records relating to wages, hours, conditions of employment, etc., as well as designation of apprentices on the payroll, and when applicable, the ap­ prenticeship program, apprenticeship agreement, and special certificate under which an apprentice is employed. Retention period: 3 years from termi­ nation of apprenticeship. 29 CFR 516.5, 521.8 (a) and (c) 2.10 Joint apprenticeship committees holding certificates issued by Admin­ istrator.

To keep records of apprenticeship pro­ gram, apprenticeship agreement, and special certificate under which an ap­ prentice is employed by an employer; the cumulative amount of work experi­ ence gained by the apprentice, and a list of employers to whom apprentice was assigned and period of time worked for each employer.

Retention period: 3 years from date of termination of apprenticeship. 29 CFR 516.5, 521.8 (b) and (c) 2.11 Employers subject to Fair Labor Standards Act employing learners under special learners certificates. [Amended] To keep payroll records of learners and occupation in which each learner is employed; any special learner certifi­ cates issued; statements obtained from learners employed under special learners certificates of experience acquired in the industry in the 3 years prior to employ­ ment as a learner; and to maintain file of all evidence and records, including correspondence, pertaining to filing or cancellation of job orders (in addition to requirements of 29 CFR Part 516). Retention period: 3 years. 29 CFR 516.5, 516.30, 522.7 2.12 Employers subject to Fair Labor Standards Act employing studentlearners as learners under certifi­ cates. [Amended] To keep payroll records of studentlearners and occupation in which each student-learner is employed and copies of applications filed in accordance with 520.4(a) and of any special certificates issued under which student-learners are employed (in addition to requirements of 29 CFR Part 516).

Retention period: 3 years. 29 CFR 516.5, 516.30, 520.7 2.13 Employers subject to Fair Labor Standards Act employing handi­ capped workers. [Amended] To keep a copy of speoial certificates authorizing employment of workers whose earning capacity is impaired by physical or mental deficiencies at wages lower than the minimum wages applica­ ble under Fair Labor Standards Act with employment record (in addition to re­ quirements of 29 CFR Part 516). Retention period: 3 years. 29 CFR 516.5, 516.30, 524.10 2.1 4 Sheltered workshops (as defined in 29 CFR 5 2 5 .2 (b )). [Amended] To keep (a) records of the nature of each client’s disability and records that reflect the productivity of each client on a continuing basis or at periodic inter­ vals not exceeding 6 months; learning periods when authorized by the certifi­ cate; designation of workers who are evaluees and trainees as authorized by certificate; indication of which workers are under each certificate where more than one certificate held; Indication of workers for whom individual certificates held; pricing of work and time studies made to establish prices; documents re­ lating to State certification; and (b) rec­ ords required under applicable provisions of 29 CFR Part 516.

Retention period: (a) 2 years; (b) 3 years. 29 CFR 516.5, 516.30, 525.13 2.15 Educational institutions employing student-workers as learners under certificates. [Amended] To keep payroll records showing rate of pay, including a copy of any special certificate issued (in addition to require­ ments of 29 CFR Part 516). Retention period: 3 years. 29 CFR 516.5, 516.30. 527.7 2.16 Retail or service establishments subject to Fair Labor Standards Act employing full-tim e students out­ side o f their school hours under spe­ cial full-tim e student certificates. [Amended] To keep payroll records of full-time students employed outside of their school hours in any retail or service establishment and occupations in which each such full-time student is employed; statements obtained by the employer from schools attended by such students that the employee receives primarily daytime instruction at the physical loca­ tion of the school in accordance with the school’s accepted definition of a full-time student; records of the monthly hours of employment of full-time students at special minimum wages under a full­ time student certificate and of the total hours of employment during the month of all employees in the establishment; and any special certificates issued (in addition to requirements of 29 CFR Part 516).

Retention period: 3 years. 29 CFR 516.5, 516.30, 519.7 2.1 7 Retail or service establishments subject to Fair Labor Standards Act employing commission employees ex­ empt from overtime pay require­ ments pursuant to section 7(h). To keep employment records relating to wages, hours, circumstances and con­ ditions of employment, Including a symbol or letter to identify each such employee; an indication that the em­ ployee’s regular rate of pay in each workweek meets requirements of the exemption and basic records demonstrat­ ing this fact; copy of the agreement or understanding or summary of its terms, Including the basis of compensation, ap­ plicable representative period, and the date on which the agreement or under­ standing was entered into; and total compensation paid to each employee in each pay period stating separately the commission and noncommission straight time earnings.

Retention period: 3 years for records containing employee information, pay* rolls and certificates, union agreements, and notices; 2 years for basic employ­ ment and earning records, wage rate tables, work time schedules, orders, shipping and billing records (customers bills, etc.), record of deductions from or additions to pay. 29 CFR 516.2, 51o.o, 516.6, 516.28 .8 Homeworkers and employers i*td* women's apparel industry, the jew ny manufacturing industry, the « “ , outerwear industry, the gloves mittens industry, the buckle manufacturing industry, handkerchief manufacturing try, and the embroideries industry [Am ended] .

ro maintain a copy of each certifies thorizing employment 0n meworkers in the above induces i in the same place at which FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE VIII 3.5 worker’s employment records are main­ tained (in addition to requirements of 29 CFR Part 516).

Retention period: 3 years. 29 CFR 516.5, 516.30, 530.8, 530.9 2.19 [Combined with VIII 2.18] 2.20 Employers o f industrial home­ workers engaged in making handfashioned jewelry on the Navajo, Pueblo, and Hopi Indian Reserva­ tions. [Amended] To keep records, including name, ad­ dress, and date ol birth of the home­ worker, if under 19 years of age, description of work performed, amount and date of cash payments for each pay period, and a schedule of piece rates paid, and all records required by Part 516, except those required by 516.2 and 516.24.

Retention period: 3 years. 29 CFR 530.12 (retention: 516.5) 2.21 Employers o f homeworkers in in­ dustries in Puerto Rico. [Amended] To maintain (a) all records relating to the receipt, distribution, and produc­ tion of goods; (b) handbook furnished by the Wage and Hour Division; and (c) personnel and wage and hour (including retroactive pay) records as indicated in section cited.

Retention period: (a) and (c) 3 years; (b) 2 years after date of last entry. 29 CFR 545.7 2.22-2.23 [Combined with V III 2.2 1] 2.24 [Deleted] 2.25 Employers o f homeworkers in industries in the Virgin Islands.

[Amended] To maintain (a) all records relating to the receipt, distribution, and produc­ tion of goods; (b) handbook furnished by the Wage and Hour Division; and (c) recohls relating to such homeworkers in­ cluding wages and hours and retroactive Pay.

Retention period: (a) and (c) 3 years; (b) 2 years after date of last entry. 29 CFR 695.6 (retention: 695.7) 2.26 [Combined with V III 2.25] 2.27 Employers o f local delivery drivers and helpers. [Amended] To keep records and computations with respect to employees for whom the overtime pay exemption is taken. Retention period: 3 years. 29 CFR 516.15, 551.9 (retention: 516.5) 2.28 Employers, emplovment agenc and labor organizations subject Age Discrimination in Employm Act of 1967. [Amended] (a) Employers— (1) To keep records for each employee containing name, ad- “ *ess, date of birth, occupation, rate of fof compensation earned each week; if, when made in the regular course of usmess, to keep personnel or employrJl«. Records related to job applications, ; n or discharge, job orders sub- ^ employment agency or labor igsnization for recruitment of person- , test papers of employer-adminis­ tered aptitude or other employment test, results of physical examinations con­ sidered in connection with personnel ac­ tion, and advertisements; (3) to keep any employee benefit plans; (4) to keep application forms for positions known to be of a temporary nature. Retention period: (1) 3 years, (2) 1 year, (3) 1 year after termination of plan, (4) 90 days. 29 CFR 850.3 (b) Employment agencies— (1) To keep records related to placements, re­ ferrals, job orders, job applications, test papers, and advertisements; and (2) to keep application forms for positions known to be of a temporary nature. Retention period: (1) 1 year; (2) 90 days. 29 CFR 850.4 (c) Labor organizations—To keep rec­ ords of name, address, and date of birth of members, and any individual seeking membership in the organization Retention period: 1 year. 29 CFR 850.5 2.29 [Combined with V III 2.3 6] 2.30 Employers subject to child-labor provisions o f the Fair Labor Stand­ ards Act. [Amended] To maintain (a) certificates of age, (h) written training agreements, and (c) such other employment records as required by 29 CFR Part 516. Retention period: (a) Until termina­ tion of employment, (b) duration of training program, (c) 3 years. 29 CFR 516.5, 516.33, 570.3, 570.35a, 570.72 2.31 [Deleted] 2 .3 2 -2 .3 5 [Combined with V III 2.3 0] 2.36 Contractors or subcontractors sub­ ject to equal opportunity in employ­ ment regidations. [Amended] (a) To maintain records and docu­ ments relating to nature and use of tests, validation of tests, and test results as required.

(b) To keep employment or other rec­ ords as required by the Director, Office of Federal Contract Compliance, the con­ tracting agency, or an applicant for Fed­ eral assistance concerning the contract, including the development and retention of written affirmative action compliance programs to be updated annqally. Retention period: Not specified, (a) 41 CFR 60-3.15; (b) 41 CFR 1-12.805-4, 60-1.7, 60-1.40, 60-2, 60-5.21, 60-6.21, 60- 7.21, 60-8.21 3. Labor-Management Services Administration 3.1 Every labor organization required to file a labor organization informa­ tion report under the Labor-Manage­ ment Reporting and Disclosure Act o f 1959, or under regulations pro­ mulgated under Executive Order 11491, as amended by Executive Order 11616. [Amended] To maintain records on the matters re­ quired to be reported which will pro­ vide in sufficient detail the necessary ba­ sic information and data from which the documents filed with the Office may be verified, explained or clarified, and checked for accuracy and completeness, and shall include vouchers, worksheets, receipts, and applicable resolutions. Retention period: Not less than 5 years after filing of documents. 29 CFR 204.24,402.9 3.2 Every person who pursuant to an agreement or arrangement with an employer undertakes certain activi­ ties or who has certain receipts or makes certain disbursements subject to the Labor-Management Reporting and Disclosure Act o f 1959. To maintain records on the matters required to be reported which will pro­ vide in sufficient detail the necessary basic information and data from which the documents filed with the Office may be verified, explained or clarified and checked for accuracy and complete­ ness, and shall include vouchers, work­ sheets, receipts, and applicable resolu­ tions.

Retention period: Not less than 5 years after filing of documents. 29 CFR 406.8 3.3 Labor organizations required to file annual financial reports under the Labor-Management Reporting and Disclosure Act o f 1959, or under regulations promulgated under Exec­ utive Order 11491, as amended by Executive Order 11616. [Amended] To maintain records on the matters required to be reported which will pro­ vide in sufficient detail the necessary basic information and data from which the documents filed with the Office may be verified, explained or clarified, and checked for accuracy and completeness, and shall include vouchers, worksheets, receipts, and applicable resolutions. Retention period: Not less than 5 years after filing the documents. 29 CFR 204.24, 403.7 3.4 Employers required to report pay­ ments or agreements or arrangements under the Labor-Management Report­ ing and Disclosure Act o f 1959. To maintain records on the matters required to be reported which will pro­ vide in sufficient detail the necessary basic information and data from which the documents filed with the Office may be verified, explained or clarified, and checked for accuracy and completeness, and shall include vouchers, worksheets, receipts, and applicable resolutions. Retention period: Not less than 5 years after filing of documents. 29 CFR 405.9 3.5 Persons required to file any report under labor organization trusteeship reports provision o f the Labor- Management Reporting and Disclo­ sure Act o f 1959, or under regula­ tions promulgated under Executive Order 11491, as amended by Execu­ tive Order 11616. [Amended] To maintain records on the matters required to be reported which will pro­ vide in sufficient detail the necessary basic information and data from which the documents filed with the Office may be verified, explained or clarified, and checked for accuracy and completeness, and shall include vouchers, worksheets, receipts, and applicable resolutions. Retention period: Not less than 5 years after filing of documents. 29 CFR 204.24, 408.10 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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VIII 3.6 RECORD RETENTION GUIDE 3.6 Labor organization officers and em­ ployees who are required to fide re­ ports o f certain income and interests under the Labor-Management Re­ porting and Disclosure Act o f 1959. To maintain records on the matters required to be reported which will pro­ vide in sufficient detail the necessary basic information and data from which the documents filed with the Office may be verified, explained or clarified, and checked for accuracy and completeness, and shall include vouchers, worksheets, receipts, and applicable resolutions. Retention period: Not less than 5 years after filing of documents. 29 CFR 404.7 3.7 Election officials designated in the constitution and bylaws, or the secre­ tary if no other official is designated, o f labor organizations conducting election by secret ballot provided for under the Labor-Management Re­ porting and Disclosure Act o f 1959, or under regulations promulgated under Executive Order 11491, as amended by Executive Order 11616. [Amended] To preserve all election records, In­ cluding ballots.

Retention period: 1 year. 29 CFR 204.- 29.452.12(d) __ clarified, and checked for accuracy and completeness.

Retention period: Not less than 5 years after filing of report. 29 CFR 409.5 4. Occupational Safety and Health Administration 4.1 Persons accredited for vessel cargo gear certification.

To maintain records of all work per­ formed on gear certification, including tests, proof loads, and heat treatment; of the status of the certification of each vessel issued a register by such accredited person.

Retention period: Permanent. 29 CFR 1919.10,1919.11 4.2 Operators or officers o f vessels. To keep vessel’s register and certifi­ cates relating to cargo gear. Retention period: 4 years after date of the latest entry except for nonrecur­ ring test certificates concerning gear which is kept in use for a longer period, in which case certificates are retained as long as that gear is in use. 29 CFR 1919.12 4.3 Employers o f maritime employees under the Longshoremen's and Har­ bor Workers* Compensation Act. 3.8 Officials designated in the constitu­ tion and bylaws, or the secretary if no other official is designated, o f na­ tional or international labor organi­ zations conducting elections by a convention o f delegates provided for under the Labor-Management Re­ porting and Disclosure Act of 1959, or under regulations promulgated under Executive Order 11491, as amended by Executive Order 11616. [Amended] To preserve the credentials of dele­ gates and all minutes and records per­ taining to election.

Retention period: 1 year. 29 CFR 204.- 29,452.13(c) 3.9 Persons required to file any descrip­ tion or report or to certify any infor­ mation therefor under the W elfare and Pension Plans Disclosure Act. [Amended] To maintain records on the matters of which disclosure is required which will provide in sufficient detail the necessary basic information and data from which the documents thus required may be verified, explained, or clarified, and checked for accuracy and completeness, and shall include vouchers, worksheets, receipts, applicable resolutions and rec­ ords of-any written authorization dele­ gating authority to sign any description or report.

Retention period: 5 years. 29 CFR Part 486 3.10 Surety companies required to file reports under section 2 1 1 ^ o f the Labor-Management Reporting and Disclosure Act of 1959. To maintain records on matters re­ quired to be reported which will provide in sufficient detail the necessary basic information and data from which the reports may be verified, explained or (a) To maintain records of tests of strength of stevedoring gear. Retention period: As long as such gear is in use. 29 CFR 1918.61 (b) To keep records of the dates, times, and locations of tests for carbon mon­ oxide made when internal combustion engines exhaust into the hold or inter­ mediate deck.

Retention period: 30 days after the work is completed. 29 CFR 1918.93 (c) To keep records relating to tests and inspections for the existence of haz­ ardous flammable, explosive, or toxic liquids and gases.

Retention period: 3 months from the date of the completion of the job. 29 CFR 1915.10,1916.10,1917.10 4 .4 Contractors subject to Public Con­ tracts Act (contracts with U .S. agen­ cies or District o f Colum bia). To keep an annual summary of occu­ pational illnesses and accidents. Retention period: 5 years after date of entry. 29 CFR 1904, 41 CFR 50-201.502 Contractors subject to Public Con­ tracts Act (contracts with L .S.

111#.»«»# rtf r.nliim m fl i. To maintain records of radiation expo­ sure of all employees for whom personnel monitoring is required. „ .

M Retention period: Not specified. 41 CFR 50-204.32 4.6 State agencies receiving develop­ ment and planning grants for occu­ pational safety and health. To maintain records consistent with pertinent instructions. Retention period: Not specified. 29 CFR 1950.11 4.7 Employers subject to the Occupa­ tional Safety and Health Act of 1970. To maintain records for each occupa­ tional injury and illness, including an annual summary, and also a supple­ mental record in detail according to OSHA Form 101.

Retention period: 5 years. 29 CFR 1904.2,1904.4-1904.6 4.8 Employers subject to the asbestos standard. [Added] To maintain records of (a) any per­ sonal or environmental monitoring re­ quired by section cited, and (b) all em­ ployee medical examinations. Retention period: (a) 3 years, (b) 20 years. 29 CFR 1910.93 4 .9 Employers subject to the ionized radiation standard. [Added] To maintain records of radiation expo­ sure of all employees who are personally monitored.

Retention period: Indefinite. 29 CFR 1910.96 4.10 State agencies receiving grants implementing approved State plans in the occupational health and safety program. [Added] To maintain financial records, sup­ porting documents, statistical records, and all other records pertinent to the grant program.

Retention period: 3 years, or longer if audit findings not resolved; for nonex­ pendable property, 3 years after final disposition. Microfilm copies may be sub­ stituted for the originals. 29 CFR 1951.47 IX. [Reserved] X. DEPARTMENT OF STATE 1. Office of Munitions Control .1 Persons required to register as man­ ufacturers or exporters o f United S t a t e s Munitions List articles.

To maintain, subject to the inspection f the Secretary of State, or any person [esignated by him, records on the exporation of articles enumerated in the Jnited States Munitions List. Records hull contain all information pertinent o the transaction.

.

Retention period: 6 years, except that he Secretary may prescribe a longer or ihorter period in Individual cases as ne teems necessary. 22 CFR 122.05 2. Agency for International Development9 S.1 Foreign governments, U.S. voluntary agencies, or intergovernmental organizaUons, except the VorW Food Program and United Nanons Kehet and Works Agency, involved m ine transfer o f food commodities for use in disaster relief, economic develop ment, and other a s s i s t a n [Amended] To maintain records and documents of all transactions pertaining to r«eipj storage, inspection, and disJQi^ eceiPt commodities, including records o pnd disbursement of funds accruing the operation of the program. Retention period: 3 * ^ £ .* 5 2 » of the U.S. fiscal year to which they pw tain. 22 CFR 211.10 »For other AID contractors, see 'XX&t »ms 1.3,1.13,1.14.

FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE XI 3.14 2.2 AID suppliers o f commodities and commodity-related services for AIDfinanced programs or projects. To maintain all records pertaining to the supplier’s business together with all other documents bearing on supplier compliance with the undertakings and certifications of the Supplier’s Certifi­ cate, AID Form 282.

Retention period: Not less than 5 years after date of execution of the Sup­ plier’s Certificate. 22 CFR Part 201, App. A., sec. 11 2.3 AID service contractors and subcon­ tractors. [Added] Retention period: Not specified. 12 CFR 1.8 2 .7 Security devices required in national banks.

To maintain records showing the name(s) and title(s) of law enforcement offlcer(s) who advises bank on installa­ tion, maintenance, and operation of appropriate security devices. Retention period: Not specified. 12 CFR 21.5(b) 3. Bureau of Customs 3.1—3.5 [Reserved] To retain records, books, documents, and other supporting evidence pertaining to the contract.

Retention period: 3 years after final payment under the contract or subcon­ tract or as otherwise specified. 41 CFR 1- 20.201 XI. DEPARTMENT OF THE TREASURY 1. Bureau of Accounts 1.1 Public and private agencies holding refugee relief loans.

To maintain adequate books and rec­ ords relating to the funds borrowed from the Secretary of the Treasury under the Refugee Relief Act of 1953, as amended, and resettlement loans made therefrom. Retention period: During life of the loan. 31 CFR 290.5 3.6 Manufacturers, processors, or deal­ ers entering or withdrawing wool or hair o f the camel under bond or re­ ceiving wool or hair by transfer under bond.

To keep records showing (a) in case of entry or withdrawal, the quantity, en­ tered clean content, identity, and de­ scription of such wool or hair; (b) in case of receipt by transfer, the quantity, description, and date of transfer certifi­ cate of wool or hair and name and ad­ dress of transferor.

Retention period: Records relating to bonded -wool or hair—3 years after the imported wool or hair has been used in manufacturing ; records of transferor, where the wool or hair has been charged against the transferee—3 years from date of transfer.

19 CFR 10.93 (reten­ tion: 10.95) 2. Comptroller of the Currency 2.1 [Reserved] 2.2 National banks exercising trust powers.

To keep a separate set of books and records showing in proper detail all Permissible fiduciary transactions en­ gaged in under regulations and State and local law.

Retention period: N ot specified. CFR 9.8 2.3 National banks* shareholder lists. To maintain a stock register book contaming names and residences of all shareholders, such book to be kept in tne main office of the bank. Retention period:

Perm anent.

UJ3.C. 62 3.7 Manufacturers or p ro ce sso rs o f products and substances resulting wholly or in part from bonded wool or hair o f the camel.

To keep records showing (a) date or inclusive dates of processing of each lot or inclusive dates of each period of manufacture; (b) quantity, identity, and description of wool or hair not previously processed put into process; (c) quantity and description of all intermediate prod­ ucts, stocks in process, and wastes not described put into process; (d) quantity and description of final products and quantity by weight of wool or hair con­ tent; (e) quantity of wastes remaining on hand; (f) inventory of wool and hair on hand at close of each abstract period; (g) quantities and description of any yams spun.

«■ imported wool or hair has been used in manufacturing; records of transferor, where the wool or hair has been charged against the transferee—3 years from date of transfer. 19 CFR 10.95 3.9—3.10 [Reserved] 3.11 Operators o f importing vessels, air­ craft, or vehicles.

To maintain evidence to support a claim of nonimportation or proper dis­ position of merchandise manifested but not found on board the importing vessel, aircraft, or vehicle.

Retention period: 1 year. 19 CFR 4.12, 6.7, 123.9 3.12 Proprietors o f bonded smelting and/or refining warehouses operat­ ing under section 312, Tariff Act o f 1930.10 To keep such records of the operation that will show the quantities of metal­ bearing materials, (a) on hand at the beginning of the period and the dutiable contents thereof; (b) received during the period and the dutiable contents thereof; (c) total to be accounted for and the dutiable contents thereof; (d) on hand at the end of the period and the dutiable contents thereof; and (e) worked during the period and the dutiable contents thereof.

Retention period : 5 years from date of statement. 19 CFR 19.19 3.13 Importers, exporters, proprietors o f customs bonded warehouses, bonded common carriers, and others handling imported wheat in con­ tinuous customs custody. To maintain such records as will en­ able customs officers to verify the han­ dling to which imported wheat has been subjected and the proper accounting of any increase or shortage in quantity from shrinkage or other factor! Retention period: 2 years after date of transaction.

19 CFR 19.34 3.14 _ Manufacturers or producers o f ar­ ticles manufactured or produced in the United States with the use o f im­ ported duty-paid merchandise and intended for exportation with benefit o f drawback under section 3 1 3 (a ). Tariff Act o f 1930.10 2.4 Certificates executed by national Under ExcePtion 13 o f R.S. ke®p certificates, executed by an hlwSf ^ bank designated by the "Wa of directors for that purpose, in ^oana made based on nego- «awe or nonnegotiable installment conevaW«!iPer ^here toe bank has in fact 811(1 18 «dying primarily on «ta S S * Ior tte W “ 0» «aeh g4ntU repayment <* ^•5 [Reserved] •6 Investments in securities by national nanks: credit information required. onstm tw credit inform ation dem ­ and 611(56 ^ evaluating public a “ Vestment securities. Retention period: Records relating to bonded wool or hair—3 years after the imported wool or hair has been used in manufacturing; records of transferor, where the wool or hair has been charged against the transferee—3 years from date of transfer. 19 CFR 10.94 (re­ tention: 10.95) 3.8 Manufacturers, processors, or deal­ ers o f articles o f wool or hair o f the camel.

To keep records showing quantity, de­ scription, and wool or hair content of all articles delivered from their prem­ ises pursuant to transfer under hnud. purchase, consignment, or otherwise; date of delivery; name and address of person to whom delivered; exact des­ ignation; price paid or agreed upon. Retention period: Records relating to bonded wool or hair—3 years after the To keep records showing the date or inclusive dates of manufacture or pro­ duction of the articles, the quantity and identity of the imported duty-paid mer­ chandise used or appearing in the ex­ ported articles, the quantity and descrip­ tion of finished product obtained, and, if valuable waste is incurred in manufac­ ture and claim is not based on the quan­ tity of imported merchandise appearing in the exported articles, the value of the imported merchandise used in manufac­ ture and the quantity and value of the waste incurred, and, in cases where two or more products are obtained, the values thereof at the time of separation. “ These records are required to be kept by manufacturers or producers, proprietors of bonded smelting and/or refining warehouses operating under section 312, Tariff Act of 1930, and importers.

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XI 3.15 RECORD RETENTION GUIDE Retention period: At least 3 years after payment of drawback claims. 19 CFR 22.4.22.6 (retention: 22.46) 3.15 Manufacturers or producers o f ar­ ticles manufactured or produced in the United States with the use, in cer­ tain cases, o f substituted merchandise in lieu of imported-duty-paid mer­ chandise and intended for exporta­ tion with benefit o f drawback under section 3 1 3 (b ), Tariff Act o f 1930, as amended.10 To keep detailed records pertaining to duty-paid merchandise or other ar­ ticles manufactured or produced under drawback regulations with the use of such merchandise designated as the basis for the allowance of drawback on the exported articles.

Retention period: At least 3 years after payment of drawback claims. 19 CFR 22.5.22.6 (retention: 22.46) 3.16 Manufacturers or producers of flavoring extracts and medicinal or toilet preparations (including per­ fum ery) manufactured or produced in the United States with the use o f domestic taxpaid alcohol and in­ tended for exportation with benefit o f drawback under section 3 1 3 (d ) Tariff Act o f 1930, as amended.10 To keep records similar to those re­ quired of manufacturers or producers in the case of articles manufactured or pro­ duced in the United States with thé use of imported duty-paid merchandise and intended for exportation with benefit of drawback under section 313(a), Tariff Act of 1930.

Retention period: At least 3 years after payment of drawback claims. 19 CFR 22.23, 22.24 (retention: 22.46) 3.17 Licensed customhouse brokers.

[Am ended] To keep current records of account re­ flecting all their financial transactions as customhouse brokers, including a copy of each entry made with all supporting papers, except those documents they are required to file with Customs, powers of attorney, copies of all correspondence and other papers relating to customs business and, except for certain specified limitations, a record of transactions of licensed customhouse broker (Customs Form 3079) in addition to the regular records of account.

Retention period: At least 6 years after the date of entry. When merchandise is withdrawn from a bonded warehouse, copies of papers relating to the with­ drawal shall be retained for 6 years from the date of withdrawal. Powers of attor­ ney shall be retained until revoked, and revoked powers of attorney and letters of revocation shall be retained for 6 years after the date of revocation. Records may be retained on microfilm pursuant to sec­ tion cited. 19 CFR 111.23 3.18 Importers of merchandise subject to actual use provisions. To maintain records showing use or disposition of imported merchandise. R e t e n t i o n p e r i o d : 3 y e a r s f r o m d a t e o f l i q u i d a t i o n o f e n t r y . 19 CFR 10.137 See footnote 10 on page 1833. 4. Internal Revenue Service N o t e: The following Items refer to re­ quirements issued under the Internal Reve­ nue Code of 1939 and the Internal Revenue Code of 1954 which were in effect as of Janu­ ary 1, 1973. AU regulations applicable un­ der any provision of law in effect on August 16, 1954, the date of enactment of the 1954 Code, are applicable to the corresponding provisions of the 1954 Code Insofar as such regulations are not inconsistent with the 1954 Code, and such regulations remain ap­ plicable to the 1954 Code until superseded by regulations under such Code. The In­ ternal Revenue Service points out that the omission from this compilation of any record retention requirement provided for by law or regulation issued thereunder shall not be construed as authority to disregard any such requirement. The Service also points out that persons subject to Income tax are bound by the retention requirement given in item 4.1 regardless of other requirements which for other purposes allow shorter retention periods.

The record retention requirements of the Internal Revenue Service are divided into the following categories: Income, Estate, Gift, Employment, and Excise Taxes. Regulations issued pursuant to the In­ ternal Revenue Code of 1939 and not entirely superseded are carried in the Code of Federal Regulations as Appendixes to Subchapters - A and D of Chapter I of Title 26. I n c o m e T a x 4.1 Persons, su b je c t to income tax. (a) General. Except as provided in paragraph (b), any person subject to tax, or any person required to file a re­ turn of information with respect to in­ come shall keep such permanent books of account or records, including inven­ tories, as are sufficient to establish the amount of gross income, deductions, credits, or other matters required to be shown by such person in any return of such tax or information. (b) Farmers and wage-earners. In­ dividuals deriving gross income from the business of farming, and individuals whose gross income includes salaries, wages, or similar compensation for per­ sonal services rendered, are required to keep such records as will enable the dis­ trict director to determine the correct amount of income subject to the tax, but it is not necessary that these in­ dividuals keep the books of account or records required by paragraph (a ). (c) Exempt organizations. In addi­ tion to the books and records required by paragraph (a) with respect to the tax Imposed or unrelated business income, every organization exempt from tax under section 501(a) of the Code shall keep such permanent books of ac­ count or records, including inventories, as are sufficient to show specifically the items of gross income, receipts, and dis­ bursements, and other required infor­ mation.

Retention period: So long as the con­ tents thereof may become material inthe administration of any internal rev­ enue law. 26 CFR 1.6001-1 4.1a Section 38 property; computation o f investment credit and qualified investment. [Amended] (a) Component members of a con­ trolled group on a December 31 appor­ tionment of $25,000 amount. To keep as a part of its records a copy of the statement containing all the required consents to the apportionment plan. 26 CFR 1.46-1 (b) Persons computing qualified in­ vestment imcertain depreciable property. Maintain sufficient records to determine whether section 47 of the Internal Revenue Code, relating to certain dis­ positions of section 38 property, applies with respect to any asset. 26 CFR 1.46-3 (c) Recomputation of credit and qualified investment. Maintain records which will establish with respect to each item of section 38 property, the follow­ ing facts: (1) The date the property is disposed of or otherwise ceases to be section 38 property, (2) the estimated useful life which was assigned to the property for computing qualified invest­ ment, (3) the month and the taxable year in which property was placed in service, and (4) the basis (or cost), actually or reasonably determined, of the property.

Taxpayers who, for purposes of deter­ mining qualified investment, do not use a mortality dispersion table with respect to section 38 assets similar in kind but who consistently assign to such assets separate lives based on the estimated range of years taken into consideration in establishing the average useful life of such assets, must, in addition to the above records, maintain records which will establish to the satisfaction of the district director that such asset has not previously been considered as having been disposed of. 26 CFR 1.47-1 (d) Disposition or cessation of section 38 property. Any taxpayer who seeks to establish his interest in a trade or busi­ ness, a former electing small business corporation, an estate or trust, or a partnership, shall maintain adequate records to demonstrate his indirect interest after any such transfer or transfers. 26 CFR 1.47-3, 1.47-4, 1.47-5, 1.47-6 £ „ (e) Persons selecting used section ¿s property, $50,000 cost limitation. To maintain records which permit specific identification of any item of used section 38 property selected, which was placed m service by the person selecting the Prop­ erty. Each member, other than the mins member, of a controlled group shall re­ tain as part of its records a copy ot tne apportionment statement which was tached to the filing member’s return, ¿o CFR 1.48-3 (f) Election of lessor of new section 38 property to treat lessee as purchaser. The lessor and the lessee shall keep as a part of their records the statements with the lessee, signed by the lessor ana Including the written consent of lessee. 26 CFR 1.48-4 Retention period: See Item 4.1b Persons not totally blind clall™r'r ■the additional exemption for ness. [Added] To retain a copy of the certifiedopinion of the examining physician sk^ f ^ on_ disease of the eye that there is no t able probability that his ™u a l^ ™ will ever improve beyond the nun FEDERAL REGISTER, V O L. 3 8 , N O . 1 2 — THURSDAY, JA N U A R Y 1 8 , 1 9 7 3

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RECORD RETENTION GUIDE XI 4.13 standards described in section 1.151-1 (d)(3) of the regulations. 26 CFR 1.151-1 (d)(4) Retention period: See Item 4.1. 4.2 Persons paying travel or other busi­ ness expenses incurred by an em­ ployee in connection with the per­ formance of his services. To maintain adequate and detailed records of ordinary and necessary travel, transportation, entertainment, and other dtniinr business expenses, including identification of amount and nature of expenditures, and to keep supporting documents, especially in connection with large or exceptional expenditures. 26 CFR 1.162-17, 1.274-5 Retention period: See Item 4.1. 4.3 Persons claiming allowance for de­ preciation o f property used in trade or business or property held for the production of income.

To keep records and accounts with re­ spect to basis of property, depreciation rates, reserves, salvage, retirements, adr justments, elections, cost of repair, main­ tenance or improvement of property, agreements with respect to estimated useful life, rates and salvage, and other factors. 26 CFR 1.167 (a)-7, 1.167(a)-11, 1.167(d)-1.

Retention period: See Item 4.1. 4.3a Persons changing method o f depre­ ciation of section 1245 or section 1250 property. [Amended] To maintain records which permit specific Identification of section 1245 or section 1250 property in the account with respect to which the election is made, and any other property in such account. The records shall also show for all the prop­ erty in the account the date of acqui­ sition, cost or other basis, amounts re­ covered through depreciation and other allowances, the estimated salvage value, the character of the property, and the remaining useful life of the property. 26 CFR 1.167(e)-!, 1.1670)-1 Retention period: See Item 4.1. 4.3b Persons claiming depreciation with respect to residential rental property. [Added] To maintain a record of the gross rental income derived from a building, end the portion thereof which consti­ tutes gross rental income from dwelling —y3’ iri addition to records required under section 1.167 (a)-7(c) with respect ^MProperty in a depreciation account. 26 CFR 1.167 (j)-3 Retention period: See Item 4.1. 4*3c Persons claiming depreciation of expenditures to rehabilitate lowincome rental housing. [Added] To maintain detailed records which E S identification of the re- ^WMation expenditures that are perdwmL*0 allocated to individual and in g urrder the allocation rules certlftcations that must be live in tenants who propose to the pif»nehr S?itate<i dwellirrg units after 1167n?f ? certification year. 26 CFR pit ),~2’ 1-167(k)-3 retention period: See Item 4.1. 4.3d Persons claiming a deduction for amounts expended in maintain­ ing certain students as a member of household.

[Renumbered and amended] To keep adequate records of amounts actually paid in maintaining a student as a member of the household. For cer­ tain items, such as food, a record of amounts spent for all members of the household, with an equal portion thereof allocated to each member, will be ac­ ceptable. 26 CFR 1.170-2, 1.170A-2 Retention period: See Item 4.1. 4 .4 Persons electing to treat trademark or trade name expenditures as de­ ferred expenses.

To make an accounting segregation on his books and records of trademark and trade name expenditures, for which the election has been made, sufficient to per­ mit an identification of the character and amount of each expenditure and the amortization period selected for each expenditure. 26 CFR 1.177-1 Retention period: See Item 4.1. 4.5 Persons electing additional firstyear depreciation allowance for sec­ tion 179 property.

To maintain records which permit spe­ cific identification of each piece of “sec­ tion 179 property“ and reflect how and from whom such property was acquired. 26 CFR 1.179-4 Retention period: See Item 4.1. 4.6 Persons receiving any class o f ex­ empt income or holding property or engaging in activities ¿be income from which is exempt.

To keep records of expenses otherwise allowable as deductions which are di­ rectly allocable to any class or classes of exempt income and amounts of items or parts of items allocated to each class. 26 CFR 1.265-1 Retention period: See Item 4.1. 4.7 Taxpayer substantiation o f expense« for travel, entertainment, ana gifts related to active conduct o f trade or business.

A taxpayer must substantiate each ele­ ment of an expenditure by adequate rec­ ords or sufficient evidence corroborating his own statements. 26 CFR 1.274-1, 1.274-5 Retention period: See Item 4.1. 4.7a Corporations using different meth­ ods o f depreciation for taxable in­ come and earnings and profit.

[Added] To maintain records which show the depreciation taken each year and which will allow computation of the adjusted basis of the property in each account using depreciation taken.

CFR 1.315-15 (d) Retention period: See Item 4.1. 4.8 Corporations receiving distribu­ tions in complete liquidation of sub­ sidiaries.

To keep records showing information with respect to the plan of liquidation and its adoption. 26 CFR 1.332-6 Retention period: See Item 4.1. 4.9 Qualified electing shareholders re­ ceiving distributions in complete liquidation o f domestic corporations other than collapsible corporations. To keep records in substantial form showing all facts pertinent to the recog­ nition and treatment of the gain realized upon shares of stock owned at the time of the adoption of the plan of liquidation. 26 CFR 1.333-6 Retention period: See Item 4.1. 4.10 Persons who participate in a transfer o f property to a corporation con­ trolled by the transferor. To keep records in substantial form showing information to facilitate the determination of gain or loss from a sub­ sequent disposition of stock or securities and other property, if any, received In the exchange. 26 CFR 1.351-3 Retention period: See Item 4.1. 4.11 Persons who participate in a taxfree exchange in connection with a corporate reorganization. To keep records in substantial form showing the cost or other basis of the transferred property and the amount of stock or securities and other property or money received (including any liabilities assumed upon the exchange, or any lia­ bilities to which any of the properties received were subject), in order to facili­ tate the determination of gain or loss from a subsequent disposition of such stock or securities and other property received from the exchange. 26 CFR 1.368-3 Retention period: See Item 4.1. 4.12 Persons who exchange stock and se­ curities in corporations in accordance with plans o f reorganizations ap­ proved by the court» in receivership, foreclosure, or similar proceedings, or in proceedings under chapter X of the Bankruptcy Act* To keep records in substantial form showing the cost or other basis of the transferred property and the amount of stock or securities and other property or money received (including any liabilities assumed upon the exchange), in order to facilitate the determination of gain or loss from a subsequent disposition of such stock or securities and other property received from the exchange. 26 CFR 1.371-2 Retention period: See Item 4.1. 4.13 Corporations which are parties to reorganizations in pursuance o f court orders in receivership, fore­ closure, or similar proceedings, or in proceedings nnder chapter X o f the Bankruptcy Act.

To keep records in substantial form showing the cost or other basis of the transferred property and the amount of stock or securities and other property or money received (including any liabil­ ities assumed upon the exchange). In order to facilitate the determination of gain or loss from a subsequent disposi­ tion of such stock or securities and other property received from the exchange. 26 CFR 1.371-1 Retention period: See Item 4.1. FEDERAL REGISTER, V O L. 3 8 , N O . 1 2 — THURSDAY, J A N U A R Y 1 8 , 1 9 7 3

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XI 4.14 RECORD RETENTION GUIDE 4.1 4 Railroads participating in a tax« free reorganization.

Records in substantial form; must be kept by every railroad corporation which participates in a tax-free exchange in connection with a reorganization under section 374(a) of the Internal Revenue Code, showing the cost or other basis of the transferred property and the amount of stock or securities and other property or money received, including any liabilities assumed upon the ex­ change, in order to facilitate the de­ termination of gain or loss from a sub­ sequent disposition of such stock or securities and other property received from the exchange.

Retention period: Permanent. 26 CFR 1.374-3 4.15 Records required in computing depreciation allowance carryovers of acquiring corporations in certain corporate acquisitions. .Records shall be maintained in suf­ ficient detail to identify any depreciable property to which section 1.381(c) (6 )-l of the regulations applies and to estab­ lish the basis thereof. 26 CFR 1.381(c) (6)-l Retention period: See Item 4.1. 4.1 6 Corporations and shareholders for whom elections are filed with respect to the tax treatment o f corporate re­ organizations.

To keep permanent records of all rele­ vant data in order to facilitate the de­ termination of gain or loss from a subsequent disposition of stock or securi­ ties or other property acquired in the transaction in respect of which the elec­ tion was filed. 26 CFR 1.393-3 Retention period: See Item 4.1. 4.16a Qualified pension or annuity plans with provisions for certain medical benefits.

To keep a separate account for record­ keeping purposes with respect to con­ tributions received to fund medical bene­ fits described in section 401(h) of the Internal Revenue Code. 26 CFR 1.401-14 Retention period: See Item 4.1. 4 .1 7 Employers maintaining a pension, annuity, stock bonus, profit-sharing, or other funded plan o f deferred compensation. [Amended] To keep records substantiating all data and information required to be filed with respect to each plan. 26 CFR 1.404 (a)-2, 1.404 (a)-2A Retention period: See Item 4.1. 4.18 Persons required to seek the ap­ proval o f the Commissioner in order to change their annual accounting period.

To keep adequate and accurate records of their taxable income for the short period involved in the change and for the fiscal year proposed. 26 CFR 1.442-1 Retention period: See Item 4.1. 4.19 Persons selling by th e. installment method.

(a) Installment method. In adopting the Installment method of accounting the seller must maintain such records as are necessary to clearly reflect income. A dealer who desires to compute income by the installment method shall maintain accounting records in such a manner as to enable an accurate computation to be made by such method.

(b) Revolving credit plan. The per­ centage of charges under a revolving credit plan which will be treated as sales on the installment plan shall be com­ puted by making an actual segregation of charges in a probability sample of the revolving credit accounts in order to de­ termine what percentage of charges in the sample is to be treated as sales on the installment plan. The taxpayer shall maintain records in sufficient detail to show the method of computing and ap­ plying the sample. 26 CFR 1.453-1, 1.453-2 Retention period: See Item 4.1. 4.19a Prepaid dues income.

A taxpayer who makes an election with respect to prepaid dues income shall maintain books and records in sufficient detail to enable the district director to determine upon audit that additional amounts were included in the taxpayer’s gross income for any of the three taxable years preceding such first taxable year. 26 CFR 1.456-7 Retention period: See Item 4.1. 4.2 0 Persons engaged in the production, purchase, or sale o f merchandise. To keep a record of inventory con­ forming to tiie best accounting practice in the trade or business which clearly reflects Income and is consistent from year to year. 26 CFR 1.471-1,1.471-2 Retention period: See Item 4.1. 4.20a Supplemental Unemployment Ben­ efit Trusts.

To maintain records indicating the amount of separation benefits and sick and accident benefits which have been provided to each employee. If a plan is financed, in whole or in part, by em­ ployee contributions to the trust, the trust must maintain records indicating the amount of each employee’s total con­ tributions allocable to separation bene­ fits. 26 CFR 1.501(c) (17)-2(j) Retention period: See Item 4.1. 4.20b Farmer's cooperative marketing and purchasing associations. To keep permanent records of the business done both with members and nonmembers, which show that the as­ sociation was operating during the tax­ able year on a cooperative basis in the distribution of patronage dividends to all producers. While under the Code patronage dividends must be paid to all producers on the same basis, this requirement is complied with if an as­ sociation, instead of pairing patronage dividends to nonmember producers in cash, keeps permanent records from which the proportionate shares of the patronage dividends due to nonmember producers can be determined, and such shares are made applicable toward the purchase price of a share of stock or of a membership in the association. 26 CFR 1.521-1 Retention period: See Item 4.1. 4.20c Controlled entities arm’s length charges.

To maintain adequate books and rec­ ords to permit verification of costs or deductions when a factor in determining the arm’s length charge for services ren­ dered to other members of a controlled group. 26 CFR 1.482-2(b) (3) Retention period: See Item 4.1. 4.21 Corporations claiming deduction for dividends paid.

To keep permanent records necessary (a) to establish that dividends with re­ spect to which the deduction is claimed were actually paid during the taxable year, and (b) to supply the information required to be filed with the income tax return of the corporation. To also keep canceled dividend checks and receipts obtained from shareholders acknowl­ edging payment. 26 CFR 1.561-2 Retention period: See Item 4.1. 4.21a Mutual savings banks, etc., main­ taining reserves for bad debts.

To maintain as a permanent part of its regular books of account, an account for: ( l) a reserve for losses on nonqualifying loans, (2) a reserve for losses on quali­ fying real property loans, and (3) if re­ quired, a supplemental reserve for losses on loans. A permanent subsidiary ledger containing an account for each of such reserves may be maintained. 20 CFR 1.593-7 Retention period: See Item 4.1. 4.21b Mutual savings banks, etc., mak­ ing capital improvements on land acquired by foreclosure. To maintain such records as are nec­ essary to reflect clearly, with respect to each particular acquired property, the cost of each capital improvement and whether the taxpayer treated minor capital improvements with respect to such property in the same manner as the acquired property. 26 CFR 1.595-1 Retention period: See Item 4.1. 4.22 Persons claiming allowance for cost depletion o f natural gas prop­ erty without reference to discovery value or percentage depletion. T o keep accurate records of periodical pressure determ inations where the an­ nual production is not metered. 26 CFK 1.611-2 Retention period: See Item 4.1. 4.23 Persons claiming an allowance for depletion and depreciation of min­ eral property, oil and gas wells, a_n other natural deposits. [AmendedJ (a) General. To keep a separate ac- ¡ount in which shall be accurately re­ corded the cost or other basis of sucn »roperty together with subsequent owable capital additions to each acco ind all other required adjustments; ana. o assemble, segregate, and have rea _ ivailable at his principal place «¿JJ® less, aU the supporting data which » Lsed in compiling certain nents required to be attached to retu^- (b) Mineral property. The don on which the summary statem ent« >ased and for which supporting nust be kept includes:

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RECORD RETENTION GUIDE XI 4.26 (1) An adequate map showing the name, description, location, date of sur­ veys, and identification of the deposit or deposits;

(2) A description of the character of the taxpayer’s property, accompanied by a copy of the instrument or instruments by which it Was acquired; (3) The date of acquisition of the property, the exact terms and dates of expiration of all leases involved* and if terminated, the reasons therefor; (4) The cost of the mineral property and Improvements, stating the amount paid to each vendor, with his name and address;

(5) The date as of which the mineral property and improvements are valued, if a valuation is necessary to establish the basis;

(6) The value of mineral property and improvements on that date with a state­ ment of the precise method by which it was determined;

(7) An allocation of the cost or value among the mineral property, improve­ ments and the surface of the land for purposes other than mineral production; (8) The estimated number of units of each kind of mineral at the end of the taxable year, and also at the date of acquisition, if acquired during the tax­ able year or at the date as of which any valuation is made, together with an ex­ planation of the method used in the es­ timation, the name and address of the person making the estimate, and an average analysis which will indicate the quality of the mineral valued, including the grade or gravity in the case of oil; (9) The number of the units sold and the number of units for which payment was received or accrued during the year for which the return is made (in the case of newly developed oU and gas deposits it is desirable that this information be famished by months);

(10) The gross amount received from the sale of mineral;

amount of depreciation for the taxable year and the amount of cost depletion for the taxable year; (12) The amounts of depletion and ^ rfc^ on» I* any, stated separately, wtucn for each and every prior year: (i) mne-^5'^(lwed, ^ Were allowable, and hi) Would have been allowable without jkpletion* *0 percentage or discovery P 16 fractions (however measnnrif ®ross Production from the de- P°“ t or deposits to which the taxpayer “«a other persons are entitled together „(.¿".toe names and addresses of such 0“ er persons; and hpinfni °ther data which will be nJ? S determining the reasonable- WucSom S ® asserted or oi the gas properties. The fol- P rS t?ionnatIon with respect to each re(iulred 111 addition to that and^)?011 set forth 111 paragraphs (a) oU nr Huptoer of acres of producing is c}aimLla*1<it.and’ ** additional acreage ed to be proven, the amount of such acreage and the reasons for be­ lieving it to be proven; (2) The number of wells producing at the beginning and end of the taxable year;

(3) The date of completion of each well finished during the taxable year; (4) The date of abandonment of each well abandoned during the taxable year; (5) Maps showing the location of the tracts or leases and of the producing and abandoned wells, dryholes, and proven oil and gas lands (maps should show depth, initial production, and date of completion of each well, etc., to the extent that these data are available); (6) The number of pay sands and average thickness of each pay sand or zone;

(7) The average depth to the top of each of the different pay sands; (8) The annual production of the de­ posit or of the individual wells, if the latter information is available, from the beginning of its productivity to the end of the taxable year, the average number of wells producing diming each year, and the initial daily production of each well (tire extent to which oil or gas is used for fuel on the premises should be stated with reasonable accuracy); (9) All a v a ila b le data regarding change in operating conditions, such as unit operation, proration, flooding, use of air-gas lift, vacuum, shooting, and simi­ lar information, which have a direct ef­ fect on the production of the deposit; and (10) Available geological information having a probable bearing on the oil and gas content; information with respect to edge water, water drive, bottom hole pressures, oil-gas ratio, porosity of res­ ervoir rock, percentage of recovery, ex­ pected date of cessation of natural flow, decline in estimated potential, and char­ acteristics similar to characteristics of other known fields.

(d) Statement to be attached to re­ turn when depletion is claimed on per­ centage basis. In addition to the require­ ments set forth in paragraphs (a), (b) and (c), a taxpayer who claims the per­ centage depletion deduction for any tax­ able year shall attach to his return for such year a statement setting forth in complete, summary form, with respect to each property for which such deduc­ tion is allowable, the following informa­ tion:

(1) AH data necessary for the deter­ mination of the “gross income from the property,” as defined in 26 CFR 1.613-3, including, (i) Amounts paid as rents or royalties including amounts which the recipient treats under section 631(c) of the Internal Revenue Code, (ii) Propor­ tion and amount of bonus excluded, and (Hi) Amounts paid to holders of other interests in the mineral deposit; (2) All additional data necessary for the determination of the “taxable in­ come from the property computed with­ out the allowance for depletion,” as de­ fined in 26 CFR 1.614-5. 26 CFR 1.611-2, 1.613-6 Retention period: See Item 4.1. 4.23a Mineral property, taxable income computation, allocation o f section 1245 gain. [Am ended] Taxpayer shall have available perma­ nent records of all the facts necessary to determine with reasonable accuracy the portion of any gain recognized under sec­ tion 1245(a) (1) of the Code which is properly allocable to the mineral prop­ erty in respect of which the taxable income is being computed. In the ab­ sence of such records, none of the gain recognized under section 1245(a) (1) shall be allocable to such mineral prop­ erty. 26 CFR 1.613-5 Retention period: See Item 4.1. 4.23b Persons computing gross incomes from mining by use o f representative market or field price. [Added] To keep records as to the source of his pricing information and relevant sup­ porting data. 26 CFR I.613-4(c) (5) Retention period: See Item 4.1, 4 .2 4 Persons claiming an allowance for d e p le tio n o f timber property.

To keep accurate ledger accounts in which shall be recorded the cost or other basis of the property and land together with subsequent allowable capital addi­ tions in each account and all other ad­ justments. In such accounts there shall be set up separately the quantity of tim­ ber, the quantity of land, and the quan­ tity of other resources, if any, and a proper part of the total cost or value shall be allocated to each after proper provision for Immature timber growth. The timber accounts shall be credited each year with the amount of the charges to the* depletion accounts or the amount of tiie charges to the depletion accounts shall be credited to depletion reserves accounts. 26 CFR 1.611-3 Retention period: See Item 4.1. 4.2 5 Persons electing to aggregate sepa­ rate operating mineral interests* To maintain adequate records and maps that shall contain a description of the aggregation and the operating mineral interests within the operating unit which are to be treated as separate properties apart from the aggregation. A general description, accompanied by appropriately marked maps, which ac­ curately circumscribes the scope of the aggregation and identifies the properties which are to be treated separately will be sufficient. There shall also be included a description of the operating unit in suf­ ficient detail to show that the aggregated operating mineral interests core properly within a single operating unit. 26 CFR 1.614-2 Retention period: See Item 4.1. 4 .2 6 Rules relating to separate operating mineral interests in the case o f mines* To maintain adequate records and maps that shall contain the following Information:

(a) Whether the taxpayer is making an election or elections with respect to the operating unit in accordance with section 614(c) (3) (A) or (B) of the In­ ternal Revenue Code;

FEDERAL REGISTER, V O L. 3 8 , N O . 1 2 — THURSDAY, JA N U A R Y 1 8 , 1 9 7 3

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XI 4.26a RECORD RETENTION GUIDE (b) A description of the operating unit of the taxpayer in sufficient detail to identify the operating mineral inter­ ests which are Included within such operating unit;

(c) A description of each aggregation to be formed within the operating unit, in sufficient detail to show that each aggregation consists of all the separate operating mineral Interests which com­ prise any one mine or any two or more mines;

(d) A description of each separate operating mineral interest within the operating unit which is to be treated as a separate property, in sufficient detail to show that such interest is not a part of any mine for which an election to ag­ gregate has been made;

(e) The taxable year hi which the first expenditure for development or opera­ tion was made by the taxpayer with re­ spect to each separate operating mineral interest within the operating unit, but if the first expenditure for development or operation has not been made with re­ spect to a separate operating mineral interest before the close of the taxable year for which the election is made, such information should also be included; (f) A description of each separate op­ erating mineral interest within the op­ erating unit which the taxpayer elects to treat as more than one such interest under section 614(c) (2) of the Internal Revenue Code, in sufficient detail to show that the separate operating min­ eral interest was hot a part of an aggregation formed by the taxpayer un­ der section 614(c) (1) of the Code for any taxable year prior to the taxable year for which the election under section 614(c)(2) of the Code is made, and to show that the mineral deposit represent­ ing the separate operating mineral in­ terest is being developed or extracted by means of two or more mines; (g) The taxable year in which the first expenditure for development or opera­ tion was made by the taxpayer with re­ spect to each mine on the separate operating mineral interest that the tax­ payer is electing to treat as more than one such interest; and (h) The allocation of the mineral deposit representing the separate oper­ ating mineral interest between (or among) the newly formed interests and the method by which such allocation was made. 26 CFR 1.614-3 Retention period: See Item 4.1. 4,26a Persons a g g re g a tin g operating mineral interests in oil and gas wells in a single tract or parcel o f land. To obtain accurate and reliable infor­ mation, and keep records with respect thereto, establishing all facts necessary for making the computations prescribed for the fair market value method of determining basis on the aggregation. 26 CFR 1.614-6 Retention period: See Item 4.1. 4.26b Pooled income fund investing or reinvesting any portion o f its proper­ ties jointly with other properties. [Renumbered] To maintain records which identify the portion of the total fund which is owned by the pooled income fund and the income earned by, and attributable to, such portion. 26 CFR 1.642(c)-5. Retention period: See Item 4.1. 4.26c Trusts-accumulation distribution allocated to preceding years. [Added] For all taxable years of a trust, the trustee must retain copies of the trust’s income tax return as well as information pertaining to any adjustments in the tax shown as due on the return. Trustee shall also retain trust’s records required by section 6001 of the Internal Revenue Code and the regulations thereunder for each taxable year for which the period of limitations on assessment of tax under section 6501 of the Code has not expired. 26 CFR 1.666 (d )-lA Retention period: See Item 4.1. 4.26d Life insurance companies, con­ tracts with reserves based on segre­ gated asset accounts. [Renumbered] Separately account for each and every Income, exclusion, deduction, asset, re­ serve, and other liability item which is properly attributable to such segregated asset accounts and keep such permanent records and other data relating to such contracts as is necessary to enable the district director to determine the cor­ rectness of the application of the sepa­ rate accounting rules and the accuracy of the computations. 26 CFR 1.801-8(0 Retention period: See Item 4.1. 4.2 7 Life insurance companies distrib­ uting dividends to policyholders. Every life Insurance company claim­ ing a deduction for dividends to policy­ holders shall keep such permanent rec­ ords as are necessary to establish the amount of dividends actually paid during the taxable year. Such company shall also keep a copy of the dividend resolu­ tion and any necessary supporting data relating to the amounts of dividends declared and to the amounts held or set aside as reserves for dividends to policy­ holders during the taxable year. Retention period: Permanent. 26 CFR 1.811-2 4.28 Life insurance companies with re­ spect to the optional treatment o f policies reinsured under modified coinsurance contracts.

The reinsured and reinsurer shall win.intn.in as part of their permanent books of account any subsequent amend­ ments to the original modified coin* surance contract between the reinsured and reinsurer. 26 CFR 1.820-2 Retention period: See Item 4.1. 4.29 Regulated investment companies. To maintain records showing the in­ formation relative to the actual owners of its stock contained In the written statements to be demanded from the shareholders. For the purposes of deter­ mining whether a domestic corporation claiming to be a regulated investment company is a personal holding company the records of the company shall show the mnvirmim number of shares of the corporation (including the number and face value of securities convertible into stock of the corporation) to be consid­ ered as actually or constructively owned by each of the actual owners of any of its stock at any time during the last half of the corporation’s taxable year. Also to maintain a list of the persons failing or refusing to comply with demand for statements respecting ownership of shares. 26 CFR 1.852-6,1.852-7 Retention period: See Item 4.1. 4.30 Real estate investment trust. (a) To maintain in the Internal rev­ enue district in which it Is required to file its income tax return such perma­ nent records as will disclose the actual ownership of its outstanding stock. (b) Shareholders of record may not be the actual owners of the stock; accord­ ingly, the real estate investment trust shall demand a written statement from shareholders of record disclosing the actual owner of the stock. Section 1.856-6 (d). A list of the persons falling or refusing to comply in whole or in part with the trust’s demand for such state­ ment shall be maintained as a part of the trust’s records.

(c) For the purpose of determining whether a trust, claiming to be a real estate investment trust, is a personal holding company, the permanent records of the trust shall show the maximum number of shares of the trust (including the number and face value of securities convertible into stock of the trust) to be considered as actually or constructively owned by each of the actual owners of any of its stock at any time during the last half of the trust’s taxable year, as provided in section 544 of the Internal Revenue Code. 26 CFR 1.857-6 Retention period: See Item 4.1. 4.31 Persons claiming credit for taxes paid or accrued to foreign countries and possessions of the United States. To keep readily available for compari­ son on request the original receipt for each such tax payment, or the original return on which each such accrued tax was based, a duplicate original, or a duly certified or authenticated copy, in case only a sworn copy of a receipt or return Is submitted. 26 CFR 1.905-2 Retention period: See Item 4.1. 4.32 Western Hemisphere trade corpo­ rations.

To keep records substantiating incoma tx statement showing that its enure lslness is done within the Weste emisphere and if any purchase are ade outside the Western Hemisphere, le amount of such purchases, tne mount of its gross receipts from au mrces, and any other pertinent in Lation. 26 CFR 1.921-1 Retention period: See Item 4.1. 32a Persons or corporations «eek»“* to come within the exception to w limitation on reduction m mcom liability incurred to the V iJ g Islands, under section 934 of the W ternal Revenue Code of 1954. Must maintain such records ocuments as are necessary to de ie applicability of the exception, FR 1.934-1 * . .

Retention period: See Item 4.i. FEDERAL REGISTER, V O L. 3 8 , N O . 1 2 — THURSDAY, JA N U A R Y 1 8 , 1 9 7 3

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RECORD RETENTION GUIDE XI 4.38b 4,32b United States shareholders of controlled foreign corporations.

[Amended] To provide permanent books of account or records which are sufficient to verify for the taxable year subpart F, export trade, and certain other classes of in­ come; gross income excluded from base company income and the increase in earnings invested in United States prop­ erty; also, if the Commissioner has is­ sued a determination letter granting au­ thority for excluding certain income from foreign base company income, a copy of the letter shall be retained. 26 CFR 1.954-1 (b) (4) (V ), 1.964-3, 1.964-4 Retention period: See Item 4.1. 4.32c Election to use the average basis method for certain regulated invest­ ment company stock.

To maintain records as are necessary to substantiate the average basis (or bases) used on an income tax return in reporting gain or loss from the sale or transfer of shares.

26 CFR 1.1012-1 Retention period: See Item 4.1. 4.33 Executors or other legal represent­ atives o f decedents, fiduciaries of trusts under wills, life tenants and other persons to whom a uniform basis with respect to property trans­ mitted at death is applicable. -■ To make and maintain records show­ ing in detail all deductions, distributions, or other items for which adjustment to basis is required to be made. 26 CFR 1.1014-4 Retention period: See Item 4.1. 4.34 Persons making or receiving gifts of property acquired by gift after December 3 1 ,1 9 2 0 . To preserve and keep accessible a rec­ ord of the facts necessary to determine the cost of the property andr if pertinent, its fair market value as of March 1,1913, or its fair market value as of the date of the gift, to insure a fair and adequate determination of the proper basis. 26 CFR 1.1015-1.

Retention period: See Item 4.1. 4.35 Persons participating in exchanges or distributions made in obedience to orders o f the Securities and Ex­ change Commission.

To keep records In substantial form showing the cost or other basis of the Property transferred and the amount of stock or securities and other property (including money) received. 26 CFR 1.1081-H Retention period: See Item 4.1. or security holders records of distribution pursuant to the Bank Holding Company Act o f 1956* Each stock or security holder who reeives stock or securities or other propn„^._uP°n a distribution made by a «mi ed bank holding corporation 2 J * section 1101 of the Internal n11v®nu® Code shall maintain records of tin«* Pertinent to the nonrecogni- 1 110U41POn SUCh dlstributlon* Retention period: See Item 4.1. 4.36a Gain upon sale or exchange of obligations issued at an original issue discount after December 31, 1954. Taxpayer shall keep a record of the issue price and issue date upon or with each such obligation (if known or rea­ sonably ascertainable by him ). If the obligation held is an obligation of the United States received from the United States in an exchange upon which gain or loss is not recognized because of sec­ tion 1037(a) of the Code (or so much of section 1031 (b) or (c) as relates to sec­ tion 1037(a)), the taxpayer shall keep sufficient records to determine the issue price of such obligations for purposes of applying section 1.1037-1 of the regula­ tions upon the disposition or redemption of such obligations. 26 CFR 1.1232-3 (f) Retention period: See Item 4.1. 4.37 Persons engaged in arbitrage operations in stock and securities.

To keep records that will clearly show that a transaction has been timely and properly identified as an arbitrage oper­ ation.

Such identification must ordi­ narily be entered in the taxpayer’s rec­ ords on the day of the transaction. 26 CFR 1.1233-1 Retention period: See Item 4.1. 4.37a Grantors of straddles.

In the case of a multiple option where the number of options to sell and the number of options to buy are not the same or if the terms of all the options are not identical, the grantor must indi­ cate in his records the individual serial number of, or other characteristic sym­ bol imprinted upon, each of the two individual options which comprise the straddle, or by adopting any other method of identification satisfactory to the Commissioner. Such identification must be made before the expiration of the fifteenth day after the day on which the multiple option is granted and is applicable to multiple options granted after January 24, 1972, 26 CFR 1.1234-2 Retention period: See Item 4.1. 4.38 Record retention requirements for corporations and shareholders with respect to the substantiation o f ordinary loss deductions on small business corporation stock. (a) Corporations. The plan to issue stock which qualifies under section 1244 of the Internal Revenue Code must appear upon the records of the cor­ poration. In addition, in order to sub­ stantiate an ordinary loss deduction claimed by its shareholders, the corpora­ tion should maintain records showing the following:

(1) The persons to whom stock was issued pursuant to the plan, the date of issuance to each, and a description of the amount and type of consideration received from each;

(2) If the consideration received is property, the basis in the hands of th e' shareholders and the fair market value of such property when received by the corporation;

(3) Which certificates represent stock issued pursuant to the plan; (4) The amount of money and the basis in the hands of the corporation of other property received after June 30, 1958, and before the adoption of the plan for its stock, as a contribution to capital and as paid-in surplus; (5) The equity capital of the corpora­ tion on the date of adoption of the plan; and (6) Information relating to any taxfree stock dividend made with respect to stock issued pursuant to the plan and any reorganization in which stock is transferred by the corporation in ex­ change for stock issued pursuant to the plan.

(b) Shareholders.

Any person who claims a deduction for an ordinary loss on stock under section 1244 of the Code shall file with his income tax return for the year in which a deduction for the loss is claimed a statement setting forth: (1) The address of the corporation that issued the stock;

(2) The manner in which the stock was acquired by such person and the nature and amount of the consideration paid; and (3) If the stock was acquired in a nontaxable transaction in exchange for property other than money—the type of property, its fair market value on the date of transfer to the corporation, and its adjusted basis on such date. In addition, a person who owns “sec­ tion 1244 stock’’ in a corporation shall maintain records sufficient to distinguish such stock from any other stock he may own in the corporation. 26 CFR 1.1244 (e )-l Retention period: See Item 4.1. 4.38a Foreign investment companies.

To maintain and preserve such per­ manent books of account, records, and other documents as are sufficient to establish what its taxable Income would be if it were a domestic corporation. Generally, if the books and records are maintained in the manner prescribed by regulations under section 30 of the In­ vestment Company Act of 1940, the re­ quirements shall be considered satisfied. 26 CFR 1.1247-5 Retention period: See Item 4.1. 4.38b Recomputed basis o f section 1245 property and additional depreciation adjustments to section 1250 property when such property is sold, ex­ changed, transferred, or involuntarily converted.

To maintain permanent records which Include (1) the date and manner in which the property was acquired, (2) the basis on th> date the property was acquired and the manner in which the basis was determined, (3) the amount and date of all adjustments to basis, and (4) similar information with respect to other property having an adjusted basis reflecting depreciation or amortization adjustments by the taxpayer, or by an­ other taxpayer on the same or other property. 26 CFR 1.1245-2,1.1250-2 Retention period: See Item 4.1. FEDERAL REGISTER, V O L . 3 8 , N O . 1 2 — THURSDAY, JA N U A R Y 1 8 , 1 9 7 3

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XI 4.39 RECORD RETENTION GUIDE 4*39 Persons involved in the liquidation and replacement o f lifo inventories. To keep detailed records such as will enable the Commissioner, in his exami­ nation of the taxpayer’s return for the year of replacement, readily to verify the extent of the inventory decrease claimed to be involuntary in character and the facts upon which such claim is based, all subsequent inventory increases and de­ creases, and all other facts material to the replacement adjustment authorized. 26 CFR 1.1321-1,1.1321-2 Retention period: See Item 4.1. 4.40 Unincorporated business enterprise electing to be taxed as a domestic corporation.

(a) General. Except as otherwise provided in paragraph (b) , any unincor­ porated business enterprise electing to be taxed as a domestic corporation un­ der section 1361 of the Internal Revenue Code is required to keep records, render statements, and make returns in the same manner as a domestic corpora­ tion.

(b) Other records. The following other records shall be maintained by a “section 1361 corporation:’* (1) Separate records shall be main­ tained for payments to owners of a “sec­ tion 1361 corporation” in order that a determination may be made as to whether such payments are compensa­ tion for personal services to which sec­ tion 1361(j) of the Internal Revenue Code applies, or are distributions which may be treated either as corporate dis­ tributions or as distributions of personal holding company income.

(2) In the case of a partnership, separate capital accounts shall be main­ tained for each partner. Such accounts shall set forth the original capital con­ tribution, adjustments thereto (for ex­ ample, because of an owner’s share of undistributed personal holding company Income), and any other information necessary to establish each partner’s in­ terest in the “section 1361 corporation.” (3) A “section 1361 corporation” shall maintain records of all transfers of in­ terests by its owners made at any time during the period the election under sec­ tion 1361 applies, showing the names of the transferor and the transferee, the relationship between them, and the in­ terest transferred.

(4) The records of a "section 1361 cor­ poration” shall be maintained in such a manner that assets, liabilities, income, and expenses of the “section 1361 corpo­ ration” are shown separately and dis­ tinctly from assets, liabilities, income, and expenses of the owners which do not relate to the enterprise. Moreover, sep­ arate records shall be maintained for personal holding income and deductions attributable thereto.

(5) A “section 1361 corporation” shall maintain an earnings and profits account which shall be computed in accordance with the rules applicable generally to domestic corporations, except that the receipt and distribution of personal hold­ ing company income (and expenses at­ tributable thereto) shall not be taken into account in determining the amount of earnings and profits for the taxable year or accumulated earnings and profits. 26 CFR 1.1361-10,1.1361-14 Retention period: See Item 4.1. 4.41 Records by small business corpora­ tions of ( 1 ) distributions o f pre­ viously taxed income and (2 ) undis­ tributed taxable income. A small business corporation must keep records of (1) distributions of the net share of the previously taxed in­ come of each shareholder and (2) each person’s share of undistributed taxable income. In addition, each shareholder of such corporation shall keep a record of his own net share of previously taxed Income and undistributed taxable in­ come and shall make such record avail­ able to the corporation for its informa­ tion. 26 CFR 1.1375-4; 1.1375-6 Retention period: See Item 4.1. 4.41a Persons required to withhold tax on nonresident aliens, foreign cor­ porations, and tax-free covenant bonds on payments o f income made on and after January 1, 1957. To keep copies of Forms 1042 and 1042S. 26 CFR 1.1461-2 Retention period: See Item 4.1. 4.41b Affiliated group; (1 ) intercom­ pany transactions, accounting for deferred gain or loss, and ( 2 ) alloca­ tion of Federal income tax liability. (1) Maintain permanent records (in­ cluding work papers) which will properly reflect the amount of deferred gain or loss and enable the group to identify the character and source of the deferred gain or loss to the selling member and apply the applicable restoration rules. (2) If an affiliated group elects to use the method of allocating Federal income tax liability provided in section 1.1502-33(d) (2) (i) of the regulations, it must main­ tain specific records to substantiate the tax liability of each member on a sepa­ rate return basis for purposes of para­ graphs (a)(1) and (b)< l) of such sub­ division (i). In addition, allocations of tax liability may be made in accordance with any other method approved by the Commissioner, but a condition of such approval shall be that the group main­ tain specific records to substantiate its computations pursuant to such method. CFR 1.1502-13 (c) (5), 1.1502-33, 1.1552-1 Retention period: See Item 4.1 4.41c W ithholding agents making pay­ ment to nonresident aliens, foreign partnerships, or foreign corporations after December 31, 1971, which are subject to a reduced rate or an ex­ emption from tax pursuant to a tax treaty.

To maintain Fortn 1001, Ownership, Exemption, or Reduced Rate Certificate. Retention period: Coupon bond inter­ est at least 4 years after the close of the calendar year in which the interest is paid; Income other than coupon bond interest or dividends at least 4 years after the close of the calendar year in which the interest is paid; Noncoupon bond ihterest at least 4 years after the interest is paid. 26 CFR 1.1441-6,1.1461-1. 4.42 T a x -e x e m p t organizations.

[Amended] (a) General. To keep records and books of account pertaining to informa­ tion included in the annual return, In­ cluding items of gross income, receipts, disbursements, and contributions and gifts received, and to keep other perti­ nent information which will enable the district director to inquire into the orga­ nization’s exempt status. An organiza­ tion claiming an exception from the fil­ ing of an information return must main-, tain adequate records to substantiate such claim. 26 CFR 1.6001-1, 1.6033-1, 1.6033-2 (b) Employees’ trusts. To keep as a part of its records for taxable years be­ ginning after December 31, 1969, and ending before December 31,1971, written notification, or a copy thereof, from an employer to the trustee that the employer has or will timely file the information re­ quired under section 404 of the Internal Revenue Code. 26 CFR 1.6033-2 (c) Group returns. The central or­ ganization shall retain the certified statements of those local organizations authorizing their inclusion in a group return. 26 CFR 1.6033-1, 1.6033-2 Retention period; (a) and- (b) See Item 4.1; (c), for taxable years prior to January 1, 1970, permanent; for taxable years after December 31, 1969, until the expiration of 6 years after the last tax­ able year for which a group return in­ cludes the local organization. 4.42a Banking institutions, trust com­ panies, or brokerage firms, whoelect to filé Form 1087, Nominee’s Infor­ mation Return, for each actual owner for whom it acts as nominee. Must maintain such records as wifi permit a prompt substantiation of each payments of dividends made to the actual owner. 26 CFR 1.6042-1 Retention period: See Item 4.1. 4.42b Any trustee, insurance company* or other person, which is notified under section 6047(b ) of the Codt that contributions to a trust or under a retirement plan have been made on behalf o f an owner-employee. Shall maintain a record of such noti­ fication.

„ .

.

Retention period: Until all funds oi the trust or under the plan on behalf oi the owner-employee have been distriDuted.

26 CFR 1.6047-1 4.42c Persons making payments of esti­ mated tax installments in foreign currency.

Maintain a copy of the statement cer­ tified by the foundation, commission, or other person having control of the pay ments to the taxpayer in nonconvert foreign currency which are expecte be received during the taxable year ^ the purpose of exhibiting it to tì» bursing officer when making instai ____ deposits of foreign currency. 2 301.6316-6 ^ , Retention period: See Item 4.i. FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE XI 4.50 4.43 Persons engaged in construction of aircraft for the Army and the Air Force.

To keep books, records, and original evidences of costs pertinent to the deter­ mination of the true profit, excess profit, deficiency in profit, or net loss from the performance of a contract or subcon­ tract.

Retention period: So long as the con­ tents thereof may become material in the administration of the act of March 27, 1934, as amended. 26 CFR App. A 16.13 4.44 Persons engaged in construction of naval vessels or aircraft for the Navy. To keep books, records, and original evidences of costs pertinent to the deter­ mination of the true profit, excess profit, deficiency in profit, or net loss from the performance of a contract or subcon­ tract.

Retention period: So long as the con­ tents thereof may become material in the administration of the act of March 27, 1934, as amended. 26 CFR App. A 17.14 4.44a Domestic building and loan asso­ ciations.

To maintain adequate records to es­ tablish to the satisfaction of the district director that various assets tests are met for taxable years beginning after Oc­ tober 16, 1962, and ending before No­ vember 1, 1964. 26 CFR 301.7701-13 Retention period: See Item 4.1. 444b Organizations seeking classifica­ tion as private nonoperating founda­ tions.

To maintain adequate records substan­ tiating that all contributions received in taxable years ending in either 1970 or 1971 were distributed not later than the 15th day of the third month after the close of the taxable year or by the 30th day after final regulations under section 170(b) (1) (E) (ii) are published in the Federal Register, whichever is later. 26 CFR 13.15.

Retention period: See Item 4.1. E state T a x 4.45 Executors o f estates.

To keep detailed records of the affairs of the estate as will enable the district director to determine the amount of the estate tax liability, including copies o f documents relating to the estate, ap­ praisal lists of items included in the Ktoss estate, copies of balance sheets o r other financial statements relating to value of stock, and any other informaw<m necessary in determining the tax. Retention period: Not specified. 26 CFR, 20.6001-1 G if t T a x .46 Persons making transfers o f prop, erty by gift.

To maintain books of account or ecords as are necessary to establish af?ount of the total gifts together tn the deductions allowable in deterthe amount of taxable gifts, and in , ormatl°n required to be shown m their gift tax returns. Retention period: Permanent. 26 CFR 25.6001- 1 E m p l o y m e n t T a x 4.47 General record retention require­ ments for employment taxes. (a) Form of records. Records shall be kept accurately, but no particular form is required. Such forms and sys­ tems of accounting shall be used as will enable the district director to ascertain whether liability for tax is incurred and, if so, the amount thereof. (b) Copies of returns, schedules, and statem ents. Every person who is re­ quired to keep any copy of any return, schedule, statement, or other document, shall keep such copy as a part of his records.

(c) Records of claimants. Any person (including an employee) who claims a refund, credit, or abatement, shall keep a complete and detailed record with re­ spect to the tax, interest, addition to the tax, additional amount, or assessable penalty to which the claim relates. Such record shall include any records re­ quired of the claimant by paragraph (b) of this section which relate to the claim. (d) Records o f em ployees. While not mandatory (except in the case of claim s), it is advisable for each employee to keep permanent, accurate records showing the name and address of each employer for whom he performs services as an employee, the dates of beginning and termination of such services, the information with respect to himself which is required to be kept by employ­ ers, and all receipts furnished by employers.

(e) Place for keeping records. All records required shall be kept, by the person required to keep them, at one or more convenient and safe locations ac­ cessible to internal revenue officers, and shall at all times be available for inspec­ tion by such officers.

Retention period: 4 years after the due date of such tax for the return pe­ riod to which the records relate, or the date such tax is paid, whichever is the later. The records of claimants required by paragraph (c) shah be maintained for a period of at least 4 years after the date the claim is filed. 26 CFR 31.6001- 1 4.4 8 [Reserved] 4.4 9 Employers required to deduct and withhold income tax on wages which include sick pay.

To keep records with respect to pay­ ments (sick pay) made directly by the employer to his employees after Decem­ ber 31, 1955, under a wage continuation plan showing, with respect to each em­ ployee, the beginning and ending dates of each period of absence from work for which any such payment was made, and sufficient information to establish the amount and weekly rate of each such payment; and, to the extent that income tax is not withheld on the amount of any such payment excludable from the gross income of the employee, the amount of the payment and the excludable portion thereof, and data substantiating the em­ ployee’s entitlement to the exclusion from gross income.

Retention period: So long as the con­ tents thereof may become material in the administration of any internal revenue law. 26 CFR 31.3401 (a)-1, 31.6001-5 (retention: 1.6001-1) 4.50 Employers liable for tax under the Federal Insurance Contributions Act* (a) General.

(1) To keep records of all remuneration, whether in cash or in a medium other than cash, paid to his employees after 1954 for services (other than agricultural labor which consti­ tutes or is deemed to constitute employ­ ment, domestic service in a private home of the employer, or service not in the course of the employer’s trade or busi­ ness) performed for him after 1936; and records of all remuneration in the form of tips received by employees after 1965 and reported to him. Records shall show with respect to each employee re­ ceiving such remuneration: (1) The name, address, and account number of the employee and such addi­ tional information with respect to the employee as is required when the em­ ployee does not advise the employer what his account number and name are as shown on an account number card issued to the employee by the Social Security Administration. (ii) The total amount and date of each payment of remuneration (includ­ ing any sum withheld therefrom as tax or for any other reason) and the period of services covered by such payment. (ill) The amount of each such re­ muneration payment which constitutes wages subject to tax.

(iv) The amount of employee tax, or any amount equivalent to employee tax, collected with respect to such payment, and, if collected at a time other than the time such payment was made, the date collected.

(v) If the total remuneration pay­ ment and the amount thereof which is taxable are not equal, the reason there­ for.

(2) Every employer shall keep rec­ ords of the details of each adjustment or settlement of taxes under the Federal Insurance Contributions Act and a copy of each statement furnished. (3) Every employer shall keep em­ ployee statements of tips furnished him (unless the information disclosed by such statements is recorded on another docu­ ment retained by the employer) and copies of employer statements furnished employees.

'(b) Agricultural labor, dom estic serv­ ice, and service not in the course o f em ­ ployer’s trade or business. (1) Every employer who pays cash remuneration after 1954 for the performance for him after 1950 of agricultural labor which constitutes or is deemed to constitute employment, of domestic service in a private home of the employer not on a farm operated for profit, or of service not in the course of his trade or business shall keep records of all such cash re­ muneration with respect to which he incurs, or expects to incur, liability for No. 12—Ft. n - FEDERAL REGISTER, V O L. 3 8 , N O . 1 2 — THURSDAY, J A N U A R Y 1 8 , 1 9 7 3

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XI 4.51 RECORD RETENTION GUIDE the taxes imposed by the Federal In­ surance Contributions Act, or with re­ spect to which amounts equivalent to employee tax are deducted. Such rec­ ords shall show with respect to each employee receiving such cash remunera­ tion :

(1) The name of the employee. (ii) The account number of . each em­ ployee to whom wages for such services are paid and such additional informa­ tion as is required when the employee does not advise the employer what his account number and name are as shown on the account number card issued to the employee by the Social Security Administration.

(iii) The amount of such cash re­ muneration paid to the employee (in­ cluding any sum withheld therefrom as tax or for any other reason) for agricul­ tural labor which constitutes or is deemed to constitute employment, for domestic service in a private home of the employer not on a farm operated for profit, or for service not in the course of the employer's trade or business; the cal­ endar month in which such cash remu­ neration was paid; and the character of the services for which such cash remu­ neration was paid. When the employer incurs liability for the taxes imposed by the Federal Insurance Contributions Act with respect to any such cash remunera­ tion which he did not previously expect would be subject to the taxes, the amounts of any cash remuneration not previously made a matter of record shall be determined by the employer to the best of his knowledge and belief. (iv) The amount of employee tax, or any amount equivalent to employee tax, collected with respect to such cash re­ muneration and the calendar month in which collected.

(v) To the extent material to a de­ termination of tax liability, the number of days during each calendar year after 1956 on which agricultural labor which constitutes or is deemed to constitute employment is performed by the em­ ployee for cash remuneration computed on a time basis.

(2) Every person to whom a “crew leader” furnishes individuals for the performance of agricultural labor after December 31, 1958, shall keep records of the name; permanent mailing ad­ dress, or if none, present address; and identification number, if any, of such “crew leader.” - Retention period: 4 years after the due date of such tax for the return period to which the records relate, or the date such tax is paid, whichever is the later. 26 CFR 31.6001-2 (retention: 31.6001-1) 4.51 Persons subject to the Railroad Re­ tirement Tax Act.

(a) Records o f em ployers. (1) To k e e p records of all remuneration (whether in money or in something which may be used in lieu of money) other than tips, paid to his employees after 1954 for services rendered to him (including “time lost”) after 1954. Such records shall show with respect to each employee:

(1) The name and address of the employee.

(ii) The total amount and date of each payment of remuneration to the employee (including any sum withheld therefrom as tax or for any other rea­ son) and the period of service (including any period of absence from active serv­ ice) covered by such payment. (iii) The amount of such remunera­ tion payment with respect to which the tax is imposed.

(iv) The amount of employee tax col­ lected with respect to such payment, and, if collected at a time other than the time such payment was made, the date collected.

(v) If the total payment of remunera­ tion and the amount thereof with re­ spect to which the tax is imposed are not equal, the reason therefor. (2) The employer shall keep records of the details of each adjustment or settlement of taxes under the Railroad Retirement Tax Act.

(b) Records o f em ployee representa­ tives. Every individual liable for em­ ployee representative tax under the Rail­ road Retirement Tax Act shall keep rec­ ords of all remuneration (whether in money or in something which may be used in lieu of money) paid to him after 1954 for services rendered (Including “time lost” ) by him as an employee rep­ resentative after 1954. Such record shall show:

(1) The name and address of each employee organization employing him. (2) The total amount and date of each payment of remuneration for services rendered as an employee representative (including any sum withheld therefrom as tax or for any other reason) and the period of service, including any period of absence from active service, covered by such payment.

(3) T h e a m o u n t o f s u c h r e m u n e r a t i o n p a y m e n t w i t h r e s p e c t t o w h i c h t h e e m ­ p l o y e e r e p r e s e n t a t i v e t a x i s i m p o s e d . (4) If the total payment of remunera­ tion and the amount thereof with respect to which the employee representative tax is imposed are not equal, the reason therefor.

Retention period: 4 years after the due date of such tax for the return period to which the records relate, or the date such tax is paid, whichever is the later. 26 CFR 31.6001-3 (retention: 31.6000-1) 4.52 Employers subject to tax under the Federal Unemployment Tax Act. (a) Records o f em ployers. To keep such records as are necessary to estab­ lish:

(1) The total amount of remunera­ tion (including any sum withheld there­ from as tax or for any other reason) paid to his employees during the calen­ dar year for services performed after 1938.

(2) The amount of such remunera­ tion which constitutes wages subject to the tax.

(3) The amount of contributions paid by him into each State unemployment fund, with respect to services subject to the law of such State, showing sepa­ rately (i) payments made and neither deducted nor to be deducted from the remuneration of his employees, and (ii) payments made and deducted or to be deducted from the remuneration of his employees.

(4) The information required to be shown on the prescribed return and the extent to which the employer is liable for the tax.

(5) If the total remuneration paid and the amount thereof which is subject to the tax are not equal, the reason therefor.

(6) To the extent material to the de­ termination of a tax liability, the dates, in each calendar quarter, on which each employee performed services not in the course of the employer’s trade or busi­ ness, and the amount of cash remunera­ tion paid at any time for such services performed within such quarter. The term “remuneration,” as used in this paragraph, Includes all payments whether in cash or in a medium other than cash; except that the term does not include payments in a medium other than cash for services not in the course of the employer’s trade or business. (b) Records of persons who are not employers.

Any person who employs individuals in employment during any calendar year but who considers that he is not an employer subject to the tax shall, with respect to each such year, be prepared to establish by proper records (including, where necessary, records of the number of employees employed each day) that he is not an employer subject to the tax.

Retention period: 4 years after the due date of such tax for the return period to which the records relate, or the date such tax is paid, whichever is the later. 26 CFR 31.6001-4 (retention: 31.6001-1) 4.53 Employers required to deduct and withhold income tax on wages paid. (а) Every employer required to deduct md withhold income tax upon the wages f employees shall keep records of aU enumeration paid to such employees and ips received by employees and reported o him. Such records shall show with repect to each employee:

(1) The name and address of the em- >loyee and, after December 31, 1962, tne iccount number of the employee. (2) The total amount and date of ¡ach payment of remuneration (induci­ ng any sum withheld therefrom as wx >r for any other reason) and the pen >f services covered by such payment. (3) The amount of such remuneration »ayment which constitutes wages s ect to withholding.

...

(4) The amount of tax coUected wl espect to such remuneration pasmi md, if collected at a time other thantn« lime such payment was made, the jollected.

(5) If the total remuneration pay nent and the amount foereof wbi taxable are not equal, the reaso (б) Copies of any statements fished by the employee relating nanent residents of the Virgin rseo or rnvR 31.3401 (a) -l(b)<12J./ FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE XI 4.57 (7) Copies of any statements fur­ nished by the employee relating to nonresident alien Individuals. (See 26 CFR 31.3401(a) (6) —1 and 31.3401(a) (7 )-l.) (8) Copies of any statements fur­ nished by the employee relating to resi­ dence or physical presence in a for­ eign country.

(See 26 CFR 31.3401 (a) (8) (A)—1.) (9) Copies of any statements fur­ nished by the employee relating to cit­ izens resident in Puerto Rico. (See 26 CFR 31.3401(a) (8) (0 -1 .) (10) The fair market value and date of each payment of noncash remunera­ tion, made to an employee after August 9, 1955, for services performed as a re­ tail commission salesman, with respect to which no income tax is withheld. (11) With respect to payments made in 1955 under a wage continuation plan, the records required to be kept in respect of such payments must (i) separately show the amounts of such payments, and distinguish such amounts from all other payments, and (ii) establish the facts necessary to show that the em­ ployee is entitled to the exclusion, either by means of a written statement from the employee as to the injury, illness, or hospitalization, or by any other infor­ mation which the employer believes to be accurate and which he is willing to accept. (See 26 CFR 31.3401 (a)-1(b) (8) (i).) (12) With respect to payments made directly by an employer after December 31,1955, under a wage continuation plan, the records must show (i) the beginning and ending dates of each period of ab­ sence from work for which any such payment was made; and (11) sufficient information to establish the amount and weekly rate of each such payment. (13) The withholding exemption cer­ tificates (Forms W -4 and W-4E) filed with the employer by the employee. (14) The agreement, if any, between the employer and the employee for the withholding of additional amounts of tax. (See 26 CFR 31.3402(i)-l.) (15) To the extent material to a de­ termination of tax liability, the dates, in each calendar quarter, on which the employee performed services not in the course of the employer’s trade or busi­ ness, and the amount of cash remuneraat any time for such services Pmformed within such quarter. (See 26 CFR 31.3401(a) (4 )-l.) (16) Every employer shall keep em­ ployee statements of tips furnished him Unless the Information disclosed by such statements is recorded on another docu­ ment retained by the employer) and oopies of employer statements furnished employees.

(See 26 CFR 31.3401(a) (ll)-l, 31.3401(a) (16)-1.) nf tv." The employer shall keep records Ho he ^e^ai^s °* each adjustment or setto00“ « tax withheld. (See 26 L*R 31.3402.) nwiP .T*le written request of an emto have the amount of tax withhacio v®?, hk wages computed on the cumulative wages, and any 3l6001°f5^eVOCatiOn thereof •(See 26 CFR Retention period: 4 years after the due date of such tax for the return period to which the records relate, or the date such tax is paid, whichever is later. 26 CFR 31.6001-5 (retention: 31.6001-1) 4.5 4 Employers claiming a refund, credit, or abatement o f tax under the Federal Insurance Contributions Act or Railroad Retirement Tax Act. Every employer who has filed a claim for refund, credit, or abatement of em­ ployee tax under section 3101 or section 3201 of the Internal Revenue Code, or a corresponding provision of prior law, col­ lected from an employee shall retain as part of his records the written receipt of the employee showing the date and amount of the repayment, or the written consent of the employee, whichever is used in support of the claim. Where employee tax was collected under sec­ tion 3101 of the Code, or a correspond­ ing provision of prior law, from an em­ ployee in a calendar year prior to the year in which the credit or refund is claimed, the employer shall also retain as part of his records a written state­ ment from the employee (a) that the employee has not claimed refund or credit of the amount of the overcollec­ tion, or if so, such claim has been re­ jected, and (b) that the employee will not claim refund or credit of such amount.

Retention period: 4 years after the date the claim is filed. 26 CFR 31.6402(a)-2, 31.6404(a)-l (retention: 31.6001-1) 4.55 Repayment by employer o f tax erroneously collected from employee under the Federal Insurance Con­ tributions Act or the Railroad Retire­ ment Tax Act and o f income tax withheld from wages.

(a) Before employer files return. To obtain and keep as part of his records the written receipt of the employee showing the date and amount of the repayment.

(b) After em ployer files return. If the amount of an overcollection is repaid to an employee, the employer shall obtain and keep as part of his records the writ­ ten receipt of the employee, showing the date and amount of the repayment. If in any calendar year, an employer re­ pays or reimburses an employee in the amount of an overcollection of employee tax under section 3101 of the Internal Revenue Code, or a corresponding provision of prior law, which was col­ lected from the employee in a prior cal­ endar year, the employer shall obtain from the employee and keep as part of his records a written statement (a) that the employee has not claimed refund or credit of the amount of the overcollec­ tion, or if so, such claim has been re­ jected, and (b) that the employee will not claim refund or credit of such amount.

Retention period: 4 years after the due date of such tax for the return period to which the records relate, or the date such tax is paid, whichever is the later. The records of claimants shall be main­ tained for a period of at least 4 years after the date the claim is filed. 26 CFR 31.6413(a)-l (retention: 31.6001-1) E x c is e T a x 4.56 Persons required to file a return and pay tax on the sale or use of any article subject to manufacturers’ ex­ cise tax, or disposing o f articles free o f tax.

To keep accurate records, including duplicates of returns, and accounts of all transactions.

To keep, in the case of dispositions of products to other manu­ facturers free of tax, accurate records of all such transactions Including certifi­ cates from purchasers certifying to the fact that the products are purchased for further manufacture of taxable articles, with supporting invoices, etc. To main­ tain evidence with respect to sales for export, or shipment to a possession of the United States,' and sales to States or political subdivisions thereof, upon which no tax is due, and other tax-free sales, and evidence required to support a claim for credit or refund. Retention period: 4 years from the date the tax became due; with respect to tax-free sales,, for a period of 4 years from the last day of the month following the month in which the sale was made; and with respect to credits or refunds, 4 years from the date any credit is taken or refund is claimed. 26 CFR 48.4041-5— 48.4041-9, 48.4071-2, 48.6416, 48.6420, 48.6421; App. D 314.62, 316.7, 316.202 4.57 Persons seeking credit or refund due to repeal o f manufacturers excise tax on passenger automobiles, lightduty trucks, etc.; Revenue Act of 1971. [Added] (a) Light-duty trucks; gross weight. Manufacturer shall maintain a record of the gross vehicle weight rating of each truck, bus, trailer, and semitrailer sold after September 22, 1971, as excluded from tax. 26 CFR 142.1(d) (3) (b) Tax-free sales of buses for use in mass transportation service and articles to be used as trash containers. Seller shall obtain from purchaser and retain in his possession evidence, such as Cer­ tificate of Registry or written statement, to Indicate the purpose for which the article purchased is to be used as will establish sale of the article tax free. 26 CFR 142.1-1 (g) (3) (c) Leases and installment or condi­ tional sales entered into before Decem­ ber 11, 1971; automobiles, light-duty trucks or buses, local transit buses, and trash containers. Manufacturer shall re­ tain evidence of the tax reimbursement or reimbursement obligation to establish that the amount of remaining payments made or payable on or after December 11, 1971, has been reduced by an amount equal to the aggregate amount of the tax applicable with respect to such remain­ ing payments. 26 CFR 142.1-1 (i) (2) (d) Floor stocks refunds or credit; dealer claims. Manufacturer shall retain dealer’s inventory and maintain records of the articles held by each dealer show­ ing (i) the name and address of each dealer, (ii) the quantities of each article FEDERAL REGISTER, V O L . 3 8 , N O . 1 2 — THURSDAY, J A N U A R Y 1 8 , 1 9 7 3

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XI 4.58-4.59 RECORD RETENTION GUIDE held by dealer as floor stocks, (iii) the amount of tax considered as paid, (iv) total amount of reimbursement due the dealer, (v) date dealer’s request re­ ceived, and (vi) date and amount of each payment to a dealer and the written con­ sent of dealer of allowance to the manu­ facturer of the floor stocks credit or re­ fund. Manufacturer shall keep sufficient records to substantiate the correctness of any claim or credit for a price read­ justment of an article on which a floor stock refund was claimed. 26 CFR 142.2-1 (a) (4 ); 26 CFR 142.2-1 (e) (e) Consumer purchases refunds or credit. Manufacturer filing a claim for credit or refund for tax paid on consumer purchases shall keep sufficient records with respect to each article covered by the claim (i) the name and address of the ultimate purchaser, (ii) the name and address of the dealer or other person from whom the article was purchased, (iii) date of sale of the article to the ulti­ mate purchaser, (iv) the number or the invoice (sales slip) as required, (v) the serial number in case of a passenger automobile, light-duty truck or bus and the identification number in the case of a trailer or semitrailer and the gross ve­ hicle weight, (vi) date and amount of the reimbursement. If reimbursement is made by check or cash by person other than the manufacturer, the manufac­ turer shall retain a receipt or statement, or copy thereof, signed by the ultimate purchaser setting forth the date and amount of reimbursement. If reimburse­ ment is made direct by the manufacturer, the manufacturer shall retain the can­ celed check. A person, other than the manufacturer, who makes reimburse­ ment shall retain a receipt, statement, or canceled check. Manufacturer shall keep readily available sufficient records to substantiate the correctness of any claim for credit or refund for a price re­ adjustment of an article. 26 CFR 142.2-2 (a) (4); 26 CFR 142.2-2(c) (4) (f) Use of averaging method-refunds. A manufacturer employing the averag­ ing method with respect to refunds made to consumers shall retain evidence of his efforts to locate any purchaser to whom reimbursement has not been made on or before October 2,1972. 26 CFR 142.2-3 (i) Retention period: Not specified. 4.58—4.59 [Reserved] 4.59a Persons acquiring secondhand highway motor vehicles.

To maintain as part of his records evi­ dence showing whether there was tax­ able use of such vehicle at any time in the taxable period prior to the time when the vehicle was registered in his name. If evidence is not obtained showing whether there was such use, the person must keep as part of his records a written statement of the reasons why he was unable to obtain such evidence. Retention period: At least 3 years after the date the tax becomes due or the date the tax is paid, whichever is later. 26 CFR 41.4481-2 (retention: 41.6001-1) 4.60 Persons subject to the tax on use o f certain highway motor vehicles. (a) Person in whose name vehicle reg­ istered. Every person hi whose name any highway motor vehicle having a taxable gross weight in excess of 26,000 pounds is registered at any time in the taxable period shall keep certain specified rec­ ords with respect to each vehicle to en­ able the district director to determine whether such person is liable for the tax and. if so, the amount thereof. (b) Transit systems. Every person engaged in the operation of a transit system who claims exemption from tax with respect to a transit-type bus shall keep records sufficient to show, with respect to each taxable period, whether he meets the 60-percent passenger fare revenue test for the period prescribed as the test period for such system for such taxable period.

(c) Claimants. Any person claiming refund, credit, or abatement of the tax, interest, additional amount, addition to the tax, or assessable penalty, shall keep a complete and detailed record with respect to the claim.

Retention period: Records required by paragraphs (a) and (b) shell be main­ tained for a period of at least 3 years after the date the tax becomes due or the dates the tax is paid, whichever is later.

Records required by paragraph (c) (Including any record required by paragraph (a) or (b) which relates to the claim) shall be maintained for a period of at least 3 years after the date the claim 1s filed. 26 CFR 41.6001-1 4.61 Persons required to collect taxes on amounts paid for local and toll tele­ phone services and teletypewriter services.

To keep accurate records and accounts of all such services and facilities fur­ nished upon which the tax is imposed and evidence of the right to exemption relative to any such services or facilities furnished in respect of which tax Is not collected. A complete and detailed rec­ ord of all credits taken and a duplicate of the return shall also be kept. Retention period: 4 years from the date the tax is due; with respect to evi­ dence of the right to exemption, 4 years from the date the tax would have be­ come due if applicable; and, with respect to credits, 4 years from the date of the return on which the credit appears. 26 CFR 49.4253-11; App. D 130.71, 130.77 4.62—4.64 [Reserved] 4.65 Persons required to collect taxes on amount paid for the transporta­ tion o f persons and seating or sleep­ ing accommodations in connection therewith.

To keep accurate records to show with respect to each ticket or order sold or fare collected, or other individual trans­ action, the amount of tax collected or evidence of the right to exemption where tax is not collected.

A complete and detailed record of all credits taken and a duplicate of the return shall also be, kept.

Retention period: (a) Except as pro­ vided in paragraph (b) below, 4 years from the date the tax is due; with respect to evidence of the right to exemption, 4 years from the date the tax would have become due if payable; and, with respect to credits, 4 years from the date of the return on which the credit appears. (b) On or after October 1, 1956, car­ riers furnishing transportation or facili­ ties paid by a State, a Territory of the United States, or any political subdivi­ sion thereof, or the District of Columbia, shall retain all exemption certificates accepted, with the record of services and facilities rendered for a period of at least 3 years from the date the tax would have become due if payable. 26 CFR 49.4261-6 (e) ; App. D 130.54, 130.62, 130.71, 130.77 4.65a Shippers or other persons trans­ porting by air; exportation by con­ tinuous movement. [Amended] Shippers or other persons making pay­ ment for export shipments subject to tax shall retain the duplicate of Form 1363, Export Exemption Certificate, or Form 1363A, Blanket Export Exemption Cer­ tificate, with the shipping papers. The carrier shall retain the original certifi­ cate with the document or documents showing payment of the transportation charges.

Retention period: 3 years from the last day of the month during which shipment was made from the point of origin. 26 CFR 154.2-1 4.65b Persons acquiring secondhand civil aircraft. [Added] After May 31,1972, to obtain and keep as part of his records evidence showing whether or not there was a taxable use prior to acquisition, or, evidence of the reasons why he was unable to obtain such evidence.

Retention period: Not specified. 26 CFR 154.3-1 (d)(4 ).

4.6 6 Persons required to pay excise tax on wagering.

(a) General. To keep records as will clearly show as to each day’s operation: (a) Gross amount of all wagers accepted; (b) gross amount of each class or type of wager accepted on each separate event, contest, or other wagering medium; (c) separately, the gross amount of wagers: (1) accepted directly Iv the taxpayer or at any registered place of business of the taxpayer (other than laid-off wagers),. (2) accepted for his account by agents at other than a registered place of business of the taxpayer (other than laid-off wa­ gers), (3) accepted as laid-off wagers from persons subject to the excise tax, (d) with respect to wagers laid-off win others: (1) The name, address and regis­ tration number of each person witn whom placed, (2) the gross amount laiaoff with each person showing separately the gross amounts of laid-off wagers witn respect to each contest, event, or otn wagering medium; and (e) the grow amount of tax collected from °r to bettors as a separate item. To Keep, in the case of the taxpayer’s employ _ or agents receiving wagers on his benau, separate records showing the name, dress, the period of employment of, ana number of the special tax stamp iss, . to, such employee or agent. ^ To keep duplicates of returns and a com plete and detailed record of each ov Pft(b^Records of agent or Every person who is engaged in ree FEDERAL REGISTER, V O L . 3 8 , N O . 1 2 — THURSDAY, JA N U A R Y 1 8 , 1 9 7 3

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RECORD RETENTION GUIDE XI 4.71 ing for or on behalf of another person (at any place other than a registered place of business of such other person) wagers of a type subject to tax shall keep a record showing for each day (I) the gross amount of such wagers re­ ceived by him, (2) the amount, if any, retained as a commission or as compen­ sation for receiving such wagers, and (3) the amount tinned over to the per­ son on whose behalf the wagers were received, and the name and address of such person.

(c) Records of claimants. Any per- SQn claiming a credit or refund shall keep a complete and detailed record of each overpayment and of each laid-off wager for which credit is taken or re­ fund is claimed, including a copy of the required certificate. (d) Place for keeping records. Every person required to pay the tax on wager­ ing shall keep or cause to be kept, at his office or principal place of business, or, if he has no office or principal place of business, at his residence or some other convenient or safe location, all such records as are required pursuant to paragraphs (a) and (c).

Retention period: All records required by the regulations in this part shall at all times be available for Inspection by internal revenue officers. Records re­ quired by S 44.4403-1 and by paragraph (a) of this section shall be maintained for a period of at least 3 years from the date the tax became due. Records re­ quired by paragraph (b) of this section shall be maintained for a period of at least 3 years from the date the wager was received. Records required by par­ agraph (c) of this section shall be main­ tained for a period of at least 3 years from the date any credit is taken or refund is claimed. 26 CPR 44.4403-1, 44.8001-1 4.67 [Reserved] 4.68 Manufacturers o f white phos­ phorus matches.

(a) General. Every manufacturer is required to keep a daily record showing the total of each material used each day and the total number of matches pro­ duced and the number of stamped pack­ ages and original packages in which Packed; also the total number of stamped packages and original packages, together with the total number of matches, dis­ posed of each day.

(b) Names of customers. The names or customers to whom matches are con­ signed and the quantities so sold will not e entered in the manufacturers’ daily ccora and quarterly returns, but the manufacturer shall, upon request of any * 5 * revenue officer, furnish a record desirdaleS *°r suc^ Per*°d as may be period: 3 years after the t 6 sucl1 tax for the return perintl10 T*1!011 the records relate, or the law *** 18 pa*d* whichever is the 4560012! ) CFR ^5*4804-10 (retention: 4.69 Persons making contracts o f sale o f cotton for future delivery, and persons who act in the capacity o f a clearing house or association for such transactions.

(a) All persons who make contracts of sale of cotton for future delivery at, on, or in any exchange, board of trade, nr similar institution or place of business, whether said contracts shall be cleared and adjusted through a clearing associa­ tion, or direct between seller and buyer, or otherwise, shall keep a record (in accordance with forms prescribed in £ 45.4872-3 of the regulations) there­ of showing: (1) name and address of contracting person keeping record; (2) name and address of other party to con­ tract; (3) date contract was made; (4) quantity of cotton involved, in bales or pounds; (5) time specified in contract for delivery; (6) whether transaction is a purchase or a sale; (7) whether the con­ tract is a contract subject to section 4863, 4864, or 4865 of the Internal Reve­ nue Code, and the basis grade; (8) grade, type, sample, or description of cotton, if not basis grade; (9) specified price per pound; (10) date of delivery or settlement; (11) method of actual fulfill­ ment or settlement; and (12) amount of tax paid (or, if exempt, so state). (b) All persons who act in the capacity of a clearinghouse or clearing associa­ tion for the purpose of clearing, settling, or adjusting transactions mentioned in section 4851(a) of the Internal Revenue Code shall keep a record (see forms prescribed in S 45.4872-3 of the regu­ lations) thereof showing: (1) name and address of clearinghouse or clearing association keeping record; (2) name and address of person for whom contract is cleared; (3) date contract was made; (4) quantity of cotton involved, in bales or pounds; (5) time specified in contract for delivery; (6) whether transaction is a purchase or a sale; (7) whether the contract is a contract subject to section 4863, 4864, or 4865 of the Internal Reve­ nue Code, and the basis grade; (8) grade, type, sample, or description of cotton, if not basis contract; (9) speci­ fied price per pound; (10) date of de­ livery or settlement; and (11) method of actual fulfillment or settlement. (c) Records to be kept in separate books and open for inspection. All rec­ ords required by the regulations in this subpart must be in writing and shall be kept in separate books, and not mixed with records of other accounts or trans­ actions, and shall be open to inspection, when demand is made therefor by officers and agents of the Internal Revenue Service.

Agents duly appointed «hail have authority to examine the books records kept in pursuance to SS 45.4872-1 to 45.4872-3, Inclusive, and may require the production of any other books, papers, records, or statements of account necessary to determine any liability to the tax impœed by section 4851 of the Internal Revenue Code.

Retention period :

Not less than 3 years.

26 CPR 45.4872-1, 45.4872-2 (retention: 45.4872-4) 4.70 [Reserved] 4 .7 1 Persons subject to certain miscel­ laneous stamp taxes.

(a) General. The records required by Part 45 of the regulations shall be kept accurately, but no particular form is required for keeping such records.

See, however, the requirements in S 45.4804-10, relating to form for daily record in the case of manufacturers of white phosphorus matches, and §§ 45.4872-1 to 45.4872-4, inclusive, re­ lating to records regarding sales of cotton for future delivery. Such forms and sys­ tems of accounting shall be used as will enable the district director to ascertain whether liability for tax is incurred and, if so, the amount thereof. (b) Copies of returns, schedules, and statem ents.

Every person who is re­ quired, by the regulations in this part or by instructions applicable to any form prescribed thereunder, to keep any copy of any return, schedule, statement, or other document, shall keep such copy as a part of his records.

(c) Records o f claimants. Any person who, pursuant to the regulations in this part, claims a refund, credit, or abate­ ment, shall keep a complete and detailed record with respect to the tax, interest, addition to the tax, additional amount, or assessable penalty to which the claim relates. Such record shall include any records required of the claimant by paragraph (b) and by £§ 45.6001-2 to 45.6001-5, inclusive, which relate to the claim.

(d) Place for retention o f records. All records required by the regulations in this part shall be maintained, by the person required to keep them, at one or more convenient and safe locations ac­ cessible to internal revenue officers, and shall at all times be available for inspec­ tion by such officers.

(e) M icrofilm reproduction. General books of account, such as cash books, journals, voucher registers, ledgers, etc., shall be maintained and preserved in their original form. However, microfilm reproductions of supporting records of details, such as invoices, vouchers, pro­ duction reports, sales records, cer­ tificates, proofs of exportation, etc., may be kept in lieu of the original records provided the person required to keep such records retains such microfilmed copies for the required period, provides adequate facilities for the preservation of such films and for the ready inspection and location thereof, including a pro­ jector for viewing such records in the event inspection is necessary for tax pur­ poses, and makes any transcription which may be required of the informa­ tion contained on the microfilm. Retention period: 3 years after the due date of such tax for the return period to which the records relate, or the date such tax is paid, whichever is the later. The records of claimants required by paragraph (c) shall be retained for a period of at least 3 years after the date the claim is filed.

26 CPR 45.6001-1 FEDERAL REGISTER, V O L . 3 8 , N O . 1 2 — THURSDAY, JA N U A R Y 1 8 , 1 9 7 3

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XI 4.72 RECORD RETENTION GUIDE 4.72 Manufacturers o f adulterated but* ter, process or renovated butter, or filled cheese.

(a) General.

A manufacturer shall keep at his place of business separate records of adulterated butter, of process or renovated butter, and of filled cheese. If the record is kept as hereinafter pre­ scribed in the manufacturer’s own books or in other convenient form no other record will be necessary. Care should be taken to exclude from the record any product other than adulterated butter, process or renovated butter, filled cheese, and the materials or ingredients used in the manufacture of each product. Entry shall be made not later than the day following that on which each trans­ action occurred.

Quantities reported shall be as indicated by the tax-paid stamps affixed to the packages, except that where the product is withdrawn free of tax for export, or where the prod­ uct is returned to the factory, the actual quantity will be recorded. A fraction of a pound shall be accounted as a pound. (b) Item. The record must show: (1) The number of pounds of each material or ingredient used in the pro­ duction of adulterated butter, process or renovated butter, or filled cheese, and the number of such materials used for other purposes.

(2) The number of pounds of each product produced.

(3) The number of pounds in each lot disposed of, the name of the consignee, the address to which delivered, and the date of shipment.

(4) The number of pounds in each lot returned to the factory, the name of the person by whom returned, the address from which returned, and the date of receipt.

(5) The number of pounds reworked, disposed of as grease, dumped, or other­ wise destroyed.

(6) The total value of tax stamps pur­ chased and used.

(c) Transactions. The following rules will apply:

(1 ) Samples. Sam ple packages o f ta xpaid adulterated butter, process or ren­ ovated butter or filled cheese dis­ tributed gratuitously shall be recorded in the sam e m anner as if the packages v ere sold.

(2) Transfers to self. Where adulter­ ated butter, process or renovated butter, or filled cheese is transferred by a manu­ facturer to himself as a wholesale or retail dealer, the transaction shall be recorded in the same manner as a trans­ fer to another person.

(3) Sales to chain stores. Where adulterated butter, process or renovated butter, or filled cheese is shipped to one person doing business at different places, as in the case of chain stores, the de­ liveries to each address shall be recorded separately.

(4) Drop shipment. Where a manu­ facturer receives an order from one per­ son to ship adulterated butter, process or renovated butter, or filled cheese to an­ other, the transaction shall be recorded in the name and address of the con­ signee, followed by “acc’t. of” and the name and address of the person for whose account the shipment was made. A manufacturer shall not record con­ signments on orders in the names of agents, solicitors, or other persons trans­ mitting an order for another party. Retention period: 3 years after the due date of such tax for the return period to which the records relate, or the date such tax is paid, whichever is the later. The records of claimants required by paragraph (c) of § 45.6001-1 of the reg­ ulations shall be retained for a period of at least 3 years after the date the claim is filed. 26 CFR 45.6001-2 (re­ tention: 45.6001-1) 4.73 Wholesale dealers in adulterated butter.

(a) General. A wholesale dealer shall keep at his place of business records of transactions in adulterated butter. If the record is kept as hereinafter pre­ scribed in the dealer’s own books or in other convenient form no other record will be necessary. Care should be taken to exclude from the record any product other than tax-paid and branded adul­ terated butter.

Entry shall be made not later than the day following that on which the trans­ action occurred.

Quantities reported shall be as indicated by the tax-paid stamp affixed to the packages, except 'that where goods are returned to or by the wholesaler the actual quantity shall be recorded. A fraction of a pound shall be accounted as a pound.

(b) Item s. The record must show: (1) The number of pounds in each consignment of adulterated butter re­ ceived, the name and address of the con­ signor, and the date of receipt. (2) The number of pounds in each lot disposed of, the name of the consignee, the address to which delivered, and the date of shipment.

(c) Transactions. The following rules will apply:

(1) Samples. Sample packages of tax-paid adulterated butter received and disposed of gratuitously shall be re­ corded in the same manner as adulter­ ated butter which is purchased and sold. (2) Transfers to self. Where adul­ terated butter is transferred by a whole­ sale dealer to himself as a retail dealer, the transaction shall be recorded in the same manner as a sale to another person. (3) Sales to chain stores. Where adul­ terated butter is shipped to one person doing business at different places, as in the case of chain stores, the deliveries to each address shall be recorded separately.

person giving the order. A wholesale dealer shall not record consignments in tiie names of agents, solicitors, or other persons transmitting orders for other parties.

(5) Returned goods. Where adulter­ ated butter is returned by a customer to a wholesale dealer the transaction shall be recorded separately from other re­ ceipts, The sale of repossessed goods shall be recorded with other disposals. Adulterated butter returned by a whole­ sale dealer to the manufacturer or other wholesale dealer from whom received shall be recorded separately from other disposals (see paragraph (c) (6) of— § 45.4821-3 as to resales). Retention period: 3 years after the due date of- such tax for the return period to which the records relate, or the date such tax is paid whichever is the later. The records of claimants required by paragraph (c) of section 45.6001-1 of the regulations shall be retained for a period of at least 3 years after the date the claim is filed. 26 CFR 45.6001-3 (reten­ tion: 45.6001-1) 4.7 4 Wholesale dealers in filled cheese. Every wholesale dealer in filled cheese shall keep at his place of business a dally record of (a) the number of pounds in each consignment of filled cheese re­ ceived by him, giving the name and ad­ dress of the consignor and date of re­ ceipt, and (b) the number of pounds of filled cheese disposed of in each instance, name of person to whom shipped or de­ livered, date of shipment or delivery, and address to which sent.

Retention period: 3 years after the due date of such tax for the return period to which the records relate, or the date such tax is paid, whichever is the later. The records of claimants required by paragraph (c) of section 45.6001-1 of the regulations shall be retained for a period of at least 3 years after the date the is filed. 26 CFR 45.6001-4 (reten­ tion: 45.6001-1) 4.75 Persons liable for miscellaneous excise taxes payable by return.

(a) General.— (1) Form of records.

Records shall be kept accurately, but no particular form is required. Such forms and systems of accounting shall be used as will enable the District Director of Internal Revenue to ascertain whether liability for tax is incurred and, if so, the amount thereof.

.

(2) Copies of returns, schedules, ana statem ents.

Every person who is re­ quired to keep any copy of any return, schedule, statement, or other document, shall keep such copy as a part or nra (4 ) Drop shipm ents.

A wholesale dealer shall not record the receipt of adulterated butter which he orders de­ livered direct to a third party. The deal­ er’s connection with the transaction shall be shown by the manufacturer as pro­ vided in paragraph (c) of § 45.6001-2. Where a wholesale dealer receives an order from one person to ship adulter­ ated butter to another, the transaction shall be recorded in the name and ad­ dress of the consignee followed by ‘‘acc’t. of” and the name and address of the ‘ecords.

(3) Records of Claimants. Any per­ son who claims a refund, credit, or abftwnent, shall keep a complete and detauea «cord with respect to the tax, inter , iddition to the tax, additional amount. >r assessable penalty to which the c relates.

Such record shall include any record required of the claimant by P sraph (a)(2),, and by paragraph uw 5GlOW.

All (4) * Place for keeping records, au records required shall be kept, by FEDERAL REGISTER, V O L . 3 8 , N O . 1 2 — THURSDAY, JA N U A R Y 1 8 , 1 9 7 3

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RECORD RETENTION GUIDE XI 4.85 person required to keep them, at one or more convenient and safe locations accessible to internal revenue officers, and shall at all times be available for inspection by such officers. (5) Microfilm reproductions. General books of account, such as cash books, journals, voucher registers, ledgers, etc., shall be maintained and preserved in their original form.

However, micro« film reproductions of supporting records of details, such as invoices, vouchers, production reports, sales records, cer­ tificates, proofs of exportation, etc., may be kept in lieu of the original records provided the person required to keep such records (i) retains such micro­ filmed copies for the specified retention period, (ii) provides adequate facilities for the preservation of such films and for the ready inspection and location thereof. Including a projector for view­ ing such records in the event inspection is necessary for tax purposes, and (ill) makes any transcription which may be required of the information contained on the microfilm.

(b) Manufactured sugar-ivy Manu­ facturing records.

Every person who manufactured sugar shall keep an ac­ curate monthly record of the manufac­ turing done by him.

(2) Content of records. Such records shall show:

(1) The quantity of manufactured sugar and other sugar on hand at the beginning of the month;

(li) The quantity received during the month;

(Hi) The quantity of manufactured sugar produced during the month; (iv) The quantity sold during the month;

(v) The quantity of manufactured sugar used during the month in the pro­ duction of other articles for sale; and (vl) The quantity of manufactured sugar and other sugar on hand at the end of the month.

For periods prior to August 31, 1963, the records shall show the polariscopic test or total sugars of each grade and type of sugar and manufactured sugar. For periods after August 30, 1963, the records shall show the total sugars of each grade and type of sugar and manu­ factured sugar.

Retention period: 3 years after the date of such tax for the return Penod to which the records relate, or the date such tax is paid, whichever is the jater. The records of claimants required ey paragraph (a) (3) shall be maintained a Period of at least 3 years after the date the claim is filed. 26 CFR 46.6001i. 46.6001-2 (retention: 46.6001-1) W 6 -4 7 8 [Reserved] ® Persons required to keep records with respect to foreign insurance policies.

hrntL.^60? ^ 3 to k.ept by solicitors, b r n t f I S’ e *c ’ ? a c k P e r s o n , s o l i c i t o r , o r m n n V Ü a ?,c e P t i n g , p l a c i n g , s o l i c i t i n g , o r S r Ï 5 ’1ÎJ;r e c t l y o r ^ d i r e c t l y , o r p a y i n g to n ~ Î ? 11® c o m p e n s a t i o n w i t h r e s p e c t t o t i L * 0? or o t h e r i n s t r u m e n t s u b j e c t m e t a x i m p o s e d b y s e c t i o n 4371 of the Code shall keep a record of such policy or other instrument with respect to the issuance thereof and shall be prepared to furnish full Information to the district director at any time upon demand. (b) Records to be kept by policy holder.

The person having control or possession of a policy of insurance, or reinsurance, or other instrument to which documentary stamps must be af­ fixed shall retain such instrument with respect to the issuance thereof to enable internal revenue officers to ascertain whether the requisite stamps have been affixed and canceled.

(c) Records to be kept by persons pay­ ing premiums on or after January 1, 1966. Resident persons making premium payments to a foreign insurer, reinsurer, nonresident agent, solicitor or broker shall keep or cause to be kept accurate records of all policies or other instru­ ments, identifying each such policy or instrument to establish (1) gross pre­ mium paid, (2) policy of casualty in­ surance or bond, life, sickness or acci­ dent insurance, annuity contract, or reinsurance policy, (3) identity of in­ sured, (4/ identity of foreign insurer or reinsurer, and (5) total premiums charged and if paid in installments, the amount and anniversary date of such installment.

Retention period: (a) and (b) At least 3 years from date any part of the tax was paid, 26 CFR 47.6001-2; (c) 3 years from date any part of the tax became due or date tax is paid, whichever is later, 26 CFR 46.6001-4.

4 .8 0 -4 .8 1 [Reserved] 4.82 Sellers o f tax-free sales and pur­ chases o f aircraft fuel for non-taxable purposes.

To maintain exemption certificates and proper supporting records such as invoices, orders, etc., relative to tax-free sales.

Retention period: 4 years from the last day of the month following the month in which the sale was made. 26 CFR 154.1-1 4.83 Persons claiming exemption from tax on the sale or use o f diesel fuel, special motor fuel, and lubricating oil.

(a) Bulk purchases by users. Persons who purchase taxable liquid in bulk de­ livered into storage tanks or other con­ tainers and use it for various purposes, both taxable and nontaxable, or in both registered and nonregistered vehicles, must maintain adequate records of all fuel used for each purpose to permit veri­ fication of the tax paid and any of the credits, refunds, or exemptions claimed. (b) Dual use of taxable liquid. 11 the taxable liquid used in a separate motor, or during a period the vehicle does not have the essential characteristics of a motor vehicle, is drawn from the same tank as the one which supplies fuel for the propulsion of the vehicle, a reason­ able determination of the quantity of taxable liquid used in such separate motor or during such period will be ac­ ceptable for purposes of application of the tax. Such determination must be based, however, on the operating experi­ ence of the person using the taxable liquid and the taxpayer must maintain records which will support the allocation used.

(c) Use as supplies for vessels or air­ craft. Seller must obtain and retain a properly executed exemption certificate, maintain records of invoices, orders, etc., relative to tax-free sales. (d) Use on a farm for farming pur­ poses. Maintain adequate records to establish that the taxable liquid was used on a farm for farming purposes. (e) Sales to State, Territory of the United States or a political subdivision or the District of Columbia. Vendor must retain clearly identified orders or con­ tracts properly signed by an authorized officer that the liquid sold was purchased for the exclusive use of a State, Territory of the United States, or a political sub­ division, or the District of Columbia. (f) Sales for export. Vendor must maintain adequate records, such as ex­ port bill of lading, certificate of carrier or customs officer, or statement of foreign consignee, to establish that the liquid was sold for export and actual exporta­ tion.

(g) Sales to nonprofit educational or­ ganizations. Retailer must obtain from purchaser and retain a properly executed exemption certificate.

Retention period: 4 years from the date the tax became due or, in the case of tax-free sales, for a period of at least 4 years .from the last day of the month following the month in which the sale was made. 26 CFR 48.4041-5, 48.4041-6, 48.4041-8, 48.4041-9, 148.1-4 (retention: App. D 314.62, 324.42) 4.83a Manufacturers, producers, or im­ porters selling automobile tires or tread rubber.

To maintain records of tires sold with metal rims or rim bases attached which will establish what portion of the finished product represents the weight of the tire exclusive of the metal rim or base; and for tax-free sales of tread rubber, to re­ tain exemption certificates and to keep records of invoices, orders, etc., for In­ spection by the district director. Retention period: Not specified. 26 CFR 48.4071-2,48.4073-3 4.8 4 Sales on or after July 1 , 1966, of lubricating oil seldom used as a lubricant.

Manufacturers must obtain from the purchaser and retain in his possession a properly executed exemption certificate. The certificates and proper records of invoices, orders, etc., relative to such sales must be kept for inspection by the district director.

Retention period: So long as the con­ tents thereof may become material in the administration of any internal revenue law. 26 CFR 48.4091-6 4.8 5 Claims by suppliers for credit or refund due to repeal o f tax by Excise Tax Reduction Act o f 1965. (1) An inventory statement of articles held for sale on the first moment of FEDERAL REGISTER, V O L . 3 8 , N O . 1 2 — THURSDAY, JA N U A R Y 1 8 , 1 9 7 3

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XI 4.86 RECORD RETENTION GUIDE June 22, 1965, by a. retailer, and not used, must be kept in the supplier’s records; (2) either evidence that the sup­ plier has reimbursed the retailer or the written consent of the retailer to the allowance of the credit or refund to the supplier must be kept in the supplier’s records.

Retention period: Not specified. CFR 48.6011(c)-! 4.86 Persons claiming a credit or re­ fund for diesel fuel, special motor fuel, lubricating oil, or gasoline used for certain nonhighway purposes, by a local transit system, or for farming purposes.

(a) General. To keep in accordance with the form outlined in the regulations an accurate record of the number of gallons purchased and the dates of pur­ chases, the name and address of each vendor, the number of gallons used dur­ ing tlie period covered by the claim and such other information as is necessary to establish the correctness of the claim. (b) Local transit systems. In addi­ tion to the records required by para­ graph (a ), to keep records that establish for each calendar quarter: (1) the total passenger fare revenue (not including with respect to gasoline used before November 16, 1962, the tax imposed by section 4261 of the Internal Revenue Code) derived from scheduled common carrier public passenger land transpor­ tation service along regular routes, and (2) the commuter fare revenue derived from such scheduled service. (c) Farming purposes. To keep a rec­ ord of the gasoline purchased and used by the claimant on a farm which he is the owner, tenant, or operator, and to show, in cases where trucks or other vehicles are used both on and off the farm an allocation of the number of gallons used in such trucks or vehicles for farming purposes. Where the claim­ ant is entitled to claim payment for gasoline used on his farm by a person other than the owner, tenant, or oper­ ator thereof, the records must show: (1) the name and address of the person who performed the farming operation, (2) a description of the type of work and the type of equipment used, (3) the date or dates on which the work was done, and (4) the number of gallons of gaso­ line so used.

Retention period: At least 3 years from the last date prescribed for the filing of the claim. 26 CFR 48.6416 (b) -2, 48.6420 (f)-l, 48.6421 (g )-l 4 .8 6 a 'Manufacturer of tires and tubes floor slocks inventories October 1, 1966.

Maintain physical inventory of tires and inner tubes held at each retail outlet as of 12:01 a.m„ on October 1, 1966. Retention period: Not specified. CFR 144.1-2 (d) 4.87—4.88 [Reserved] 4.88a [Deleted] 4.88b Manufacturers making tax-free sales o f supplies for vessels and air­ craft.

To retain in his possession properly executed exemption certificates and supporting invoices, orders, etc., relative to the tax-free sales.

Retention period: Not specified. 26 CFR 145.4-1 % 4.88c [Reserved] 4.88d Interest equalization tax; acquisi­ tions of foreign stock or debt obligations. [Revised] Individuals, participating custodians, nominees, brokers, and domestic and foreign lending and financing corpora­ tions shall maintain complete and ade­ quate records with respect to all such transactions involving such acquisitions as will establish ownership identification, exemptions, authorizations, consents, conversions, sales, withholding of taxes, etc.

Retention period: So long as the con­ tents thereof may become material in the administration of any internal revenue law. 26 CFR 147.1-147.10 4.89 Private foundations; taxable ex­ penditures. [Added] (a) Grants to individuals for travel, study, or other similar purposes. To maintain records reflecting information evaluating qualification of potential grantees;

identification of grantees;

amount and purpose of each grant; and grantee progress reports. Retention period: Not specified. 26 CFR 53.4945-4(C) (6) (b) Grants to organizations. To main­ tain copy of expenditure responsibility agreement signed by grantee organiza­ tion; records of receipts and expendi­ tures; and copies of such reports required to be part of the records. Retention period: 4 years after com­ pletion of use of grants funds. 26 CFR 4945-5(b)(3), 53.4945-5(c )(3), 53.4945- 5(d)(3) (c) Program-related investments. To maintain books and records adequate to provide information required. Retention period: Not specified. 26 CFR 53.4945-5 (b) (4) 4.90—4.122 [Reserved] 4.123 Persons required to file returns and pay tax on the sale or use o f gasoline, lubricating oil, or matches. To keep accurate and complete rec­ ords, including accounts with respect to sales or use of gasoline, lubricating oil, or matches. Duplicates of returns, sup­ porting information with respect to exempt or tax-free sales must also be kept.

Retention period: 4 years from the date the tax became due, or, in the case of exempt or tax-free sales, 4 years from the last day of the month immediately following that in which the sale occurs. 26 CFR App. D 314.62 4.124—4.125 [Reserved] 4.126 Persons required to file a return and pay tax on the sale or use of diesel fuel and special motor fuel. To keep accurate records and accounts of all taxable transactions. Retention period: 4 years from the date the tax became due. 26 CFR App. D 324.42 4.127-4.212 [Transferred tc XI 8, Bu­ reau of Alcohol, Tobacco and Fire­ arms] 5. Office of Foreign Assets Control 5.1 Persons engaged in transactions subject to Foreign Assets Control Regulations, T ran sa ctio n Control Regulations, Cuban Assets Control Regulations, Foreign Funds Control Regulations, and Rhodesian Sanc­ tions Regulations.

To keep a full record of each transac­ tion subject to the provisions of 31 CFR Ch. V, whether effected pursuant to li­ cense or not.

Retention period : At leas* 2 years after date of transaction. 31 CFR 500.601, 500.804, 505.40, 505.60, 515.601, 515.804, 520.601, 520.804, 530.601, 530.804 6. Office of Domestic Gold and Silver Operations 6.1 Persons authorized by license or by 31 CFR 54.18 or 54.21 to acquire, hold, process, and dispose of gold. To keep -full and accurate records of all operations and transactions respect­ ing gold, including the name, address, and Treasury gold license number of each person from whom it is acquired or to whom it is delivered (or, when no Treas­ ury gold license is held, the section of regulations in this part pursuant to which the gold was held or acquired by such person), the amount, date, descrip­ tion and purchase or sales price of each acquisition and delivery, any other papers and records required to be kept by a Treasury Department gold license, and costs and expenses in computation of total domestic value of articles of fabricated or semiprocessed gold. Retention period : Until end of the fifth calendar year (or fifth fiscal year, if accounts are so maintained). 31 CFR 54.26 6.2 Licensed importers o f gold-bearing materials for reexport o f gold re­ fined therefrom.

To cause to be kept at the plant of first treatment an exact record of percentages and weights as specified, for each impor* tation, an attested copy of such recora to be filed with the assay office at New York or the assay office at San Francisco, whichever is designated. Retention period: At least 1 year after date of disposition of gold. 31 CFR 54. 6.3 Persons delivering silver to a or assay office pursuant to the age Act o f 1965.

To maintain records of aU.ac^u^ ^ f and dispositions of-n ew ly-m in ed domes tic silver.

.

Retention period: 5 years follow^ date of transaction to which they relaie. 31 CFR 81.8,81.10 7. Office of Operations [Added! 7 .1 Corporations, partnerships, uals, and associations having * in foreign financial accounts. To maintain records pertaining tosu accounts as specified in section • Retention period: 5 years, ài 103.32 FEDERAL REGISTER, V O L. 3 8 , N O . 1 2 — THURSDAY, JA N U A R Y 1 8 , 1 9 7 3 /

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RECORD RETENTION GUIDE XI 8.14 7.2 Financial institutions. To maintain either the original, micro­ film, or other reproduction of records specified in section cited. R e te n tio n p e r i o d : 5 y e a r s . 31 CFR 103.33 (r e t e n t io n : 103.36) 7.3 Banks.

To maintain records as specified in section cited.

Retention period: 2 years for records needed to reconstruct a demand deposit account, or trace a check through the domestic processing system or to supply a description of a deposited check; 5 years for all other records. 31 CFR 103.34 (retention: 103.36) 7.4 Brokers and dealers in securities. To maintain records as specified in section cited.

Retention period: 5 years. 31 CFR 103.35 (retention: 103.36) 8. Bureau of Alcohol, Tobacco and Firearms [Transferred from XI 4.127-4.2121 L i q u o r s 8.1 Manufacturers recovering taxpaid alcohol.

To keep records of distilled spirits re­ covered from dregs or marc of percola­ tion or extraction, or from medicinal preparations, food products, flavors, or flavoring extracts and the sub­ sequent use to which such recovered spirits are put.

Retention period: Not less t.ban 'j years. 26 CFR 170.617 8.2 Persons disposing o f substances or articles o f the character used In man­ ufacturing distilled spirits, or dispos­ ing of containers o f the character used for packaging distilled spirits. To keep records pertaining to the disposition of such substances or ar­ ticles or containers.

Retention period: 3 years. 26 CP® 173.15 8.3 Persons manufacturing liquor bot­ tles.

To keep records of the receipt, manu­ facture, and disposition of liquor bottles. Kifo« ?tion Period: 3 years. 26 CFR 1^3.39 (retention: 173.15) •4 Wholesale dealers in distilled spirits (except proprietors o f distilled spirits plants, who are subject to the record 2 0 i)mS Prov*s*ons of 26 CFR Part J ° * * ? <a) dally records of the physsi5rtw?lpi and disposition of distilled w ^ ^ ^ u d in g any spirits transferred men£ rt*W£ 0lesale and rate11 depart­ ed,;? Hi® dealer's own premises), all invoices and delivery reatomJSv hma ot ladln* “ delivered to fr e a S 1? carrier)* and a daily (or less Interval if authorized) recapitbottiort recoFd showing total quantities of andriSrJ^ Packaged spirits received file e 5 ? Se<J of durlng 13:16 day; and (b) 52B<?n«TS °* reP°rts on Forms 52A and v unless the requirement to prepare and submit such forms is waived) and 338.

Retention period: Not less than 2 years, (a) 26 CFR 194.221, 194.223, 194.- 225—194.230, 194.238; (b) 194.231, 194.- 234—194.238 (retention: 194.242) 8 .5 Wholesale dealers in wine and/or beer.

To keep a complete record of all wines and beer received, showing the quantities thereof, from whom received, and the receiving dates.

Retention period: Not less than 2 years. 26 CFR 194.222, 194.223 (reten­ tion: 194.222, 194.242) 8 .6 Retail liquor dealers.

To keep a complete record of all dis­ tilled spirits, wines, and beer received showing the quantities thereof, from whom received, and the receiving dates; a record of each sale of distilled spirits, wines, or beer in quantities of 20 wine gallons or more to the same person at the same time, showing the date of sale, the name and address of the purchaser, the kind and quantity of each kind of liquors sold, the serial numbers of all ful cases of distilled spirits included in the sale; and the delivery receipt sup­ porting each entry in the sales record. Retention period: Not less than 2 years. 26 CFR 194.223, 194.238, 194.239 (retention: 194.242) 8 .7 'Liquor dealers packaging alcohol for industrial uses.

To keep records, daily, showing bulk alcohol received, dumped for packag­ ing, packaged, strip stamped, and dis­ posed of, including the name and address of each consignor and consignee. To keep copies of quarterly reports of strip stamp transactions (Form 2260) and monthly reports of bulk alcohol trans­ actions (Form 2733).

Retention period: Not less than 2 years.

CFR 194.271 (retention:

194.242) 8 .8 Proprietors of vinegar factories. To keep daily records of operations, showing the kind and quantity of fer­ menting and distilling material received, produced, used and removed from the premises, the quantity of mash set, the quantity of low wines produced and used, the quantity of vinegar produced and re­ moved, and the identity of each con­ signor and consignee; and copies of monthly reports (Form 1623). Retention period: Not less than 2 years. 26 CFR 195.152, 195.153, 195.155, 195.159—195.161,195.175, 195.176 (reten­ tion: 195.177) 8.9 Manufacturers and vendors of dis­ tilling apparatus.

(1) In the case of any distilling appa­ ratus removed for exportation without payment of tax, to keep a copy of each bill of lading covering exportation or con­ signment to a foreign-trade zone; (2) In the case of distilling apparatus for domestic use for purposes other than distilling (as defined in 26 CFR 196.10), to keep a record showing the apparatus manufactured, received, and removed or otherwise disposed of, the name and ad­ dress of each purchaser, and the purpose for which each still is to be used. Retention period: Not less than 2 years. 26 CFR 196.62, 196.80, 196.82 8 .1 0 Manufacturers o f nonbeverage products claiming drawback. (a) To keep a copy of each approved quantitative formula (Form 1678). - Retention period: Not less than 2 years from the date of filing last claim for drawback under such formula. 26 CFR 197.95 (retention: 197.133) (b) To keep records showing the dis­ tilled spirits received and used, the products produced, and the disposition of such products; and all Forms 179 and bills of lading relating to the spirits shipped to him, Retention period: Not less than 2 years. 26 CFR 197.95, 197.99, 197.130- 197.132 (retention: 197.133) 8 .1 1 Proprietors o f volatile fruit-flavor concentrate plants.

(a) To keep daily records showing processing material used; processing ma­ terial removed and the reason for such removal; concentrate produced, used, and removed, and returned concentrates received; substances received for use in rendering concentrate unfit for use as a beverage, and the use or other disposi­ tion of such substances; and the name and address of each person to whom processing material or concentrate is shipped and, in the case of concentrates shipped to or returned by a bonded wine cellar, the registry number of such bonded wine cellar and the identity of such concentrate.

(b) To keep file copies of Form 3874, Notice of Transfer of Fruit-Flavor Con­ centrate.

(c) To keep file copies of monthly reports (Form 1695).

Retention period: Not less than 2 years. 26 CFR 198.111, 198.112, 198.116 198.117, 198.121—198.125 (retention:

198.121) 8.12 Scientific institutions and colleges o f learning authorized to conduct experimental or research operations. To keep records, daily, of quantities of spirits produced, received, and used. Retention period: Not less than 4 years. 26 CFR 201.72 (retention: 201.612) 8.13 Persons receiving distilling ma- . terial from the bonded premises o f a distilled spirits plant* To keep records of the receipt, use, and disposition of such material. Retention period: Not less than 4 years.. 26 CFR 201.74 (retention: 201.612) 8.1 4 Proprietors o f distilled spirits plants.

(a) Production. To keep, as pre­ scribed by regulations, records and copies of the applications, schedules, notices, and reports of transactions and opera­ tions relating to production facilities, in­ cluding the receipt, use, and disposition of fermenting and distilling materials; the production of spirits and denatured spirits; the production and disposition of 12—Ft. n — -7 FEDERAL REGISTER, V O L. 3 8 , N O . 1 2 — THURSDAY, JA N U A R Y 1 8 , 1 9 7 3

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XI 8.15 RECORD RETENTION GUIDE distillates and chemical byproducts;

losses in production processes; inven­ tories; and the taking of samples. Retention period: Not less than 4 years. 26 CFR 201.261, 201.262, 201.264, 201.265, 201.268, 201.269, 201.271, 201.274, 201.275, 201.278, 201.279, 201.562, 201.582, 201.587.201.603.201.611.201.612.201.616- 201.620, 201.626, 201.627, 201.630, 201.632, 201.633 (retention: 201.612) (b) Storage in bond. To keep, as prescribed by regulations, records and copies of the applications, schedules, notices, and reports of transactions and operations relating to the receipt and storage of spirits and denatured spirits; quick-aging; addition of oak chips or caramel; repairing, filling, and changing packages; mingling and consolidation of spirits; blending of beverage rums or brandies; losses and voluntary destruc­ tion; inventories; and the taking of samples.

Retention period: Not less than 4 years from the date thereof, the date transferred to an inactive file, or the date the spirits covered thereby are re­ moved from the proprietor’s bonded premises, as applicable. 26 CFR 170.125, 170.131, 201.291, 201.292, 201.294, 201.295, 201.298, 201.302-201.308, 201.311, 201.312, 201.312c, 201.313, 201.562, 201.582, 201.583, 201.587, 201.603, 201.611, 201.612, 201.616- 201.618, 201.622, 201.626-201.630, 201.632-201.634 (retention: 201.612) (c) Bottling on bonded premises. To keep, as prescribed by regulations, rec­ ords and copies of applications and re­ ports relating to bottling operations on bonded premises, including bottling in bond, bottling of alcohol before taxpayment, bottling losses and gains, strip stamp transactions, and rebottling, re­ labeling, and restamping operations. Retention period: Not less than 4 years from the date the bottled spirits are re­ moved from the proprietor’s bonded premises. 26 CFR 201.322, 201.327, 201.336-201.338, 201.341-201.343,201.346- 201.348, 201.352, 201.543, 201.546, 201.611, 201.612, 201.616-201.618, 201.622, 201.624, 201.632, 201.633, 201.633a (retention: 201.612) (d) Transfers and withdrawals. To keep, as prescribed by regulations, rec­ ords and copies of applications, notices, and withdrawal and taxpayment forms relating to transfer and withdrawal of spirits and denatured spirits, including transfers between bonded premises, re­ movals from storage to production fa­ cilities, determination and payment of tax and removal of spirits after taxpay­ ment, withdrawals without payment of tax, and withdrawals free of tax. Retention period: Not less than 4 years from the date thereon, the date transferred to an inactive file, or the date the spirits covered thereby are removed from the proprietor’s bonded premises, as applicable. 26 CFR 201.363, 201.364, 201.366-201.380, 201.381-201.385, 201.387, 201.388, 201.390, 201.393, 201.394, 201.602, 201.603, 201.606, 201.611, 201.612, 201.614, 201.616-201.618, 201.622, 201.624, 201.628, 201.629, 201.632, 201.633 (retention:

201.612) (e) Dénaturation. To keep, as pre­ scribed by regulations, records and copies of statements, certifications, applica­ tions, notices, and reports relating to denaturing transactions and operations, including receipt, test, use, and disposi­ tion of denaturants and the denaturation of spirits (Including redenaturation and restoration of recovered denatured spirits and articles).

Retention period: Not less than 4 years. 26 CFR 201.404, 201.406-201.408, 201.410, 201.602, 201.603, 201.611, 201.612, 201.614, 201.616-201.618, 201.621, 201.626, 201.630, 201.632, 201.633 (retention:

201.612) (f) Rectification and bottling on bottling premises. To keep, as pre­ scribed by regulations, records and copies of applications, affidavits, state­ ments, reports, and taxpayment forms relating to transactions and operations on bottling premises, including the receipt, use, and disposition of flavoring materials and of taxpald spirits and wines; rectification of spirits and wines; production of vodka and gin by redistil­ lation; packaging, bottling, and removal of rectified and unrectified spirits and wines; tax liability accounts; tax pay­ ment;

stamping;

operational losses;

disaster losses; voluntary destruction of spirits; inventories; and rebottling, re­ labeling, and restamping operations. Retention period: Not less than 4 years.

26 CFR 170.60, 170.61, 170.62, 201.426, 201.427, 201.430, 201.432, 201.435, 201.444, 201.446, 201.448, 201.450, 201.451, 201.452, 201.454, 201.455, 201.460, 201.463- 201.466, 201.470,201.470f, 201.482-201.484, 201.487, 201.490, 201.492, 201.543, 201.551, 201.562, 201.563, 201.611, 201.612, 201.614, 201.616-201.618, 201.623, 201.624, 201.627, 201.630, 201.632, 201.633, 201.633a (reten­ tion: 201.612) (g) Wholesale liquor dealer and taxpaid storeroom operations. To keep daily records of the receipt and disposi­ tion of distilled spirits and wines at such premises, and of restamping operations, and to keep copies of periodic reports of spirits received at and removed from such premises.

* Retention period; Not less than 4 years. 26 CFR 201.611, 201.612, 201.614, 201.616, 201.618, 201.625, 201.634 (reten­ tion: 201.612) (h) Receipt, use, and disposition of liquor bottles. To keep, as prescribed by regulations, records covering the receipt, use. and disposition of liquor bottles in such manner as to enable any internal revenue officer to verify and trace the receipt and disposition of such bottles. Retention period: Not less than 4 years. 26 CFR 201.630a (retention:

201.612) 8.15 Users of rubbing alcohol base. To keep such records as will enable an internal revenue officer to verify and trace the receipt of rubbing alcohol base; records of production, bottling, and dis­ tribution of such alcohoL Retention period: 3 to 6 years. 26 CFR 211.190e (retention: 211.273) 8.16 Dealers in and users o f completely denatured alcohoL To keep such records as will enable an internal revenue officer to verify and trace the receipt, storage, and disposal of such alcohoL Retention period: 3 to 6 years. 26 CFR 211.118, 211.125, 211.261, 211.273, 211.274 (retention: 211.273) 8.17 Manufacturers of and dealers in proprietary anti-freeze made with completely denatured alcohoL To keep such records as will enable an internal revenue officer to verify and trace the production, receipts, storage, and disposal of such products. Retention period: 3 to 6 years. 26 CFR 211.125, 211.262, 211.273, 211.274 (retention: 211.273) 8.18 Persons recovering completely de­ natured alcohol and articles. To keep such records as will enable an internal revenue officer to verify and trace recovery, redenaturation (if any) and reuse; to keep copies of monthly reports.

Retention period: 3 to 6 years. 26 CFR 211.212, 211.214, 211.215, 211.218, 211.263, 211.269, 211.273, 211.274 (reten­ tion: 211.273) 8.19 Dealers in specially denatured spirits.

To keep records and copies of all ap­ plications, notices, and reports reflecting details of procurement, packaging, losses, and disposition of specially denatured spirits.

Retention period: 3 to 6 years. 26 CFR 211.139, 211.145, 211.148, 211.234, 211.241, 211.243, 211.251-211.253, 211.255, 211.264, 211.270, 211.272-211.274, 211.285 (retention: 211.273) 8.20 Users of specially denatured spirits. To keep records and copies of all ap­ plications, notices, and reports reflect­ ing details of (a) specially denatured spirits received, used, recovered (includ­ ing redenaturation), lost, and other­ wise disposed of, and (b) products and articles manufactured and the disposi­ tion of such products and articles. Retention period: 3 to 6 years. 26 CFR 211.139, 211.168, 211.212, 211.214, 211.215, 211.218, 211.241-211.243, 211.251- 211.253, 211.255, 211.265-211.267, 211.- 271-211.274 (retention: 211.273) 8.21 Reprocessors, repackagers, and bottlers o f bay rum, skin and hair lotions, and similar products and purchasers o f such products in con­ tainers larger than 1 gallon for resale.

To keep records of receipt, manufac­ ture, packaging, bottling, and sales. Retention period: 3 to 6 years- w CFR 211.265-211.267, 211.272-211.274 (retention: 211.273) 8.22 Dealers in and users o f jy opgfe; tary solvents and special industn solvents.

To keep records of receipt, use, and disposition.

Retention period: 3 to 6 years. 26 211.268, 211.272-211.274 (retention.

8.23 Users of tax-free alcohol. To keep records and copies o fJ ^ P ' plications, notices, and reports rel FEDERAL REGISTER, V O L. 3 8 , N O . 1 2 — THURSDAY, JA N U A R Y 1 8 , 1 9 7 3

Page 129

RECORD RETENTION GUIDE XI 8.36 to receipt, use, recovery (including res­ toration) , losses, and inventories of taxfree alcohol.

Retention period: 3 to 6 years. 26 CFR 213.116, 213.134, 213.151-213.153, 213.- 161-213.163, 213.165, 213.171-213.176 (re­ tention: 213.175) 8.24 Proprietors o f taxpaid wine bot­ tling houses.

To keep records of wine received, bottled, packaged, and removed, *«<1 of semiannual and special inventories. Retention period: 3 years. 26 CFR 231.110-231.114 (retention: 231.114) 8.25 Persons (other than proprietors of bonded wine cellars) producing wine for fam ily use.

To keep the copy of the registration (Form 1541), with production data entered thereon, at the place of manu­ facture.

Retention period: While the wine pro­ duced pursuant thereto remains on hand. 26 CFR 240.542 8.26 Universities, colleges o f learning, and institutions o f scientific research authorized to conduct wine experi­ mental or research operations. To keep copies of approved applica­ tions and appropriate records of experi­ ments and research.

Retention period: 3 to 6 years. 26 CFR 240.546-240.549, 240.731, 240.732, 240.924 (retention: 240.924) 8.27 Proprietors o f vinegar plants re­ ceiving wine free o f tax for use in manufacturing vinegar.

To keep records showing receipt *n<i use of wine, and vinegar produced «v i disposed of.

Retention period: Not specified. 26 CFR 240.656, 240.657 8.28 Proprietors of bonded wine cellars. (a) Production of wine, nonbeverage wine, distilling material, vinegar stock, and commercial fruit products. To keep, as prescribed by regulations, records and copies of all applications, notices, state­ ments, and reports of transactions and operations relating to the receipt and use or other disposition of basic winemaking materials such as fruit, or juice, or con­ centrated juice, and of sugar, acids, ^micals, preservatives, distillates, wine spirits, volatile fruit-flavor concentrates, p o th e r materials used in production oi wine, nonbeverage wine, and allied and in cellar and finishing operations; fermentation; amelioration and sweetening; baking; use of carbon moxide in still wines; removal of excess color in white wine; reduction of acid and other cellar and finishing treatment of wines.

i7? lîlntion 3 to 6 years. 26 CFR o3; 170.686, 170.690, 240.359a, 240.sS’ 2_40-363. 240.366, 240.367, 240.368, aXiS"?!0*379* 240.382-240.385, 240.402, 240 ¡25’ 240.407, 240.408, 240.409, 240.443, 52?k8t 2ft40-487* 240.491, 240.525-240.- 240ft9o24°ô5n2, 240-537- 240.771, 240.773, 836 8 oo2'828, 240.832-240.834, 240.- 240-890* 240.892, 240.900, 2 4 0 o Î S 8-240-911’ 240.913-240.919, 0.922-240.925 (retention: 240.924) (b) Storage in bond, filling bottles and containers, voluntary destruction, recon­ ditioning of foreign wine, losses, and Inventories. To keep, as prescribed by regulations, records and copies of all ap­ plications, notices, and reports relating to the receipt and storage of wine, wine spirits, nonbeverage wine, and volatile fruit-flavor concentrates on bonded premises; bottling, casing, and the filling of containers; losses and voluntary de­ struction; and semiannual and special inventories.

Retention period: 3 to 6 years. 26 CFR 170.691, 240.359a, 240.534, 240.561, 240.751, 240.753, 240.783, 240.786-240.789, 240.804, 240.854-240.858, 240.871, 240.900, 240.903, 240.912, 240.913, 240.916, 240.922- 240.925 (retention: 240.924) (c) Transfers and removals. To keep, as required by regulations, records and copies of all applications, notices, trans­ fer and withdrawal forms, and returns relating to wine, wine spirits, and non­ beverage wine, including transfers be­ tween bonded premises, return of wine to bonded storage, return of concentrates to volatile fruit-flavor concentrate plants, tax payment and removal, with­ drawal free of tax and without payment of tax, disposition of lees and other resi­ dues, and the disposition of commercial fruit products and other allied products. Retention period: 3 to 6 years. 26 CFR 170.687, 240.359b, 240.590-240.592, 240.600, 24fi.613-240.615, 240.618-240.620, 240.630, 240.633, 240.652, 240.660, 240.662, 240.672, 240.722, 240.726, 240.730, 240.732, 240.741, 240.743, 240.746, 240.761-240.763, 240.802, 240.804, 240.839, 240.871, 240.892, 240.900-240.902, 240.904, 240.920, 240.922- 240.925 (retention: 240.924) (d) Taxpaid storeroom operations. To keep records of receipt and disposition. Retention period: 3 to 6 years. 26 CFR 170.690, 240.801, 240.921-240.925 (retention: 240.924) 8.29 Brewers.

To keep, as required by regulations, records and copies of all applications, statements, notices, tax returns, and reports of brewery operations and trans­ actions relating to receipt and use or disposition of brewing materials; pro­ duction of beer and cereal beverages; production of wort, wort concentrate, malt sirup, and malt extract for sale or removal; beer entered into concentration process; concentrate produced, received, and used in reconstituting beer; beer re­ constituted; transfers of beer and beer concentrate between breweries of same ownership; removals of yeast and malt; removal of beer unfit for beverage use; racking and bottling operations; losses; voluntary destruction; beer returned to the brewery; beer procured from another brewer; removal of cereal beverage; re­ moval of beer for sale or consumption; removal of beer free of tax; removal of beer and beer concentrate without pay­ ment of tax; removal of wort, wort con­ centrate, malt sirup, and malt extract; beer consumed at the brewery and in­ ventories of brewing materials, beer and cereal beverage in process, concentrate, and finished beer and cereal beverage on hand.

Retention period: Not less than 4 years. 26 CFR 245.135, 245.136, 245.145- 245.148, 245.152, 245.153, 245.155, 245.- 157, 245.158, 245.161, -245.205-245.208, 245210, 245.215, 245.225-245.227, 245.230, 245.232, 245.233, 245.243, 245.245 (reten­ tion: 245.232) 8.30 Proprietors o f pilot brewing plants. To keep, as required by regulations, records including information sufficient to account for the receipt, production, and disposition of all beer received or produced on the premises and the re­ ceipt (and disposition, if removed) of all brewing materials.

Retention period: Not less than 4 years. 26 CFR 245.256 (retention: 245.232) 8.31 Proprietors o f bonded warehouses or bonded processing rooms in Puerto Rico withdrawing spirits o f Puerto Rican manufacture for ship­ ment to the United States. To keep file copies of Forms 2899,2901. 2925, and 2630.

Retention period: Not less than 2 years. 26 CFR 250.78-250.81,250.112 (retention: 250.276) 8.32 ^ Proprietors o f rectifying plants in Puerto Rico withdrawing spirits o f Puerto Rican manufacture for shipment to the United States. To keep file copies of Forms 2925 and 2926.

Retention period: Not less than 2 years. 26 CFR 250.85 (retention: 250.276) 8 .3 3 # Proprietors o f bonded premises in Puerto Rico withdrawing wine o f Puerto Rican manufacture for ship­ ment to the United States. To keep file copies of Forms 2900, 2927, and 2928.

Retention period: Not less than 2 years. 26 CFR 250.93-250.96, 250.112 (retention: 250.276) 8.34 ^ Proprietors o f bonded premises in Puerto Rico withdrawing beer o f Puerto Rican manufacture for ship­ ment to the United States. To keep file copies of Forms 2900,2929, and 2930.

Retention period: Not less than 2 years. 26 CFR 250.102-250.105, 250.112 (retention: 250.276) 8.35 Shippers of liquors and articles of Puerto Rican manufacture to ■ the United States.

To keep file copies of Forms 487-B and 3039.

Retention period: Not less than 2 years. 26 CFR 250.88, 250.89, 250.116 (reten­ tion: 250.276) 8.36 Persons, other than tourists, bring­ ing liquors into the United States from Puerto Rico or the Virgin Islands (except proprietors o f dis­ tilled spirits plants).

To keep records and copies of reports pertaining to receipt and disposition of such liquors (except while in customs custody) in accordance with 26 CFR Part 194 (Liquor Dealer).

FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 130

XI 8.37 RECORD RETENTION GUIDE Retention period: At least 2 years. 26 CPR 250.163,250.272 (retention: 194.242) 8.37 Proprietors o f distilled spirits plants bringing liquors into the United States from Puerto Rico or the Virgin Islands.

To keep records and copies of reports of transactions pertaining to such liquors in accordance with 26 CFR Part 201 (Distilled Spirits Plants). Retention period: Not less than 4 years. 26 CFR 250.164, 250.273 (reten­ tion: 201.612) 8 .8 8 Importers bringing bottled dis­ tilled spirits into the United States from the Virgin Islands. To keep daily records and copies of strip stamp reports.

Retention period: Not less than 2 years. 26 CFR 250.270, 250.271 (reten­ tion: 250.276) 8.39 Importers o f distilled spirits re­ ceiving and storing used liquor bot­ tles pending return to Puerto Rico or the Virgin Islands or exportation. To keep records of the receipt and dis­ position of used liquor bottles. Retention period: Not less than 2 years. 26 CFR 250.319, 251.209 (retention: 250.276.251.137) 8.40 Importers of distilled spirits. To keep daily records and copies of strip stamp reports.

Retention period: Not less than 2 years. 26 CFR 251.130, 251.131 (reten­ tion: 251.137) 8.41 Importers of distilled spirits, wines, or beer (except proprietors o f prem­ ises qualified under the provisions of Chapter 5 1 ,1.R .C .). To keep records and copies of reports of the receipt and disposition of such liquors (except while in customs custody) in accordance with 26 CFR Part 194 (Liquor Dealers).

Retention period: At least 2 years. 26 CFR 251.133 (retention: 251.137) 8.42 Proprietors o f premises qualified under the provisions o f Chapter 51, Internal Revenue Code, importing liquors.

To keep records and copies of reports of transactions in accordance with the regulations governing the operations of such premises.

Retention period: Not less than 2 years. 26 CFR 251.134 (retention:

251.137) 8.43 Importers of liquors.

To keep records, documents or copies of documents supporting such records, yynd copies of reports required to be sub­ mitted to the assistant regional commis­ sioner or to the collector of customs. Retention period: Not less than 2 years. 26 CFR 251.136, 251.137 (reten­ tion: 251.137) 8.44 Proprietors of distilled spirits plants who transfer distilled spirits from customs custody to their bonded premises.

To keep file copies of Form 2609. Retention period: Not less than 2 years. 26 CFR 251.172 (retention: 251.137) 8.45 Proprietors or claimants export­ ing liquors under the provisions of 26 CFR Part 252.

To keep file copies of all export forms Involved, and the records, documents, or copies of the records and documents supporting such forms.

Retention period: Not less than 2 years. 26 CFR 252.45 8.46 Proprietors of distilled spirits plants.

(1) To keep a copy of each Form 206 (with attached Form 2630, if any) covering distilled spirits withdrawn with­ out payment of tax for exportation, use on vessels and aircraft, transfer to a foreign-trade zone, or transfer to a manufacturing bonded warehouse, and any return of the spirits so withdrawn to the distilled spirits plant. Retention period: Not less than 2 years. 26 CFR 252.107, 252.118 (reten­ tion: 252.45) (2) To keep a copy of each Form 206 (with attachments, if any) covering the withdrawal of specially denatured spirits, free of tax, for exportation or transfer to a foreign-trade zone, and any return of the spirits so withdrawn to the dis­ tilled spirits plant.

Retention period: Not less than 2 years. 26 CFR 252.153 (retention:

252.45) 8.47 Proprietors of bonded wine cellars. To keep a copy of each Form 206 cov­ ering the withdrawal of wine without payment of tax for exportation, use on vessels and aircraft, or transfer to a manufacturing bonded warehouse, and any return of the wine so withdrawn to the bonded wine cellar. Retention period: Not less than 2 years. 26 CFR 252.125, 252.133 (reten­ tion: 252.45) 8.4 8 Brewers.

To keep a copy of each Form 1689 covering beer removed without payment of tax for use as supplies on vessels and aircraft; and a copy of each Form 1689 covering beer, and Form 3021 covering beer concentrate, removed without pay­ ment of tax for exportation or transfer to a foreign-trade zone, and any return to the brewery of the beer or beer con­ centrate so removed.

Retention period: Not less than 2 years. 26 CFR 252.145, 252.146, 252.- 150f—252.150h (retention: 252.45) 8.49 Bottlers or packagers of distilled spirits stamped or restamped and marked, especially for export with benefit o f drawback.

To keep a copy of each Form 1582 (with attachments, if any) on which claim for drawback is filed. Retention period: Not less than 2 years. 26 CFR 252.195, 252.195a (reten­ tion: 252.45) 8.50 Exporters of wine.

To keep a copy of each Form 1582-A on which claim for drawback is filed and the supporting tax certification Form 2605.

Retention period: Not less than 2 years. 26 CFR 252.215, 252.218 (reten­ tion: 252.45) 8.51 Brewers.

To keep a copy of each Form 1582-B on which a claim for drawback is filed Retention period: Not less than 2 years. 26 CFR 252.225-252.227 (reten­ tion: 252.45) 8.52 Airlines withdrawing distilled spirits or wines from its stock held in cus­ toms custody.

To keep a copy of each requisition. Retention period: Not less than 2 years. 26 CFR 252.280 (retention:

252.45) T o b a c co 8.53 Manufacturers o f tobacco products. To keep authorizations to employ alternate methods or procedures, to em­ ploy emergency variations from require­ ments, to engage in another business within the factory, to use alternate means for marking packages o f cigars or ciga­ rettes, to repackage cigars or cigarettes, to remove cigars or cigarettes in bond for experimental purposes, to temporarily store cigars or cigarettes outside of factory, and to destroy cigars or ciga­ rettes without supervision. Retention period: 3 years following close of calendar year in which opera­ tions under authorizations granted un­ der Parts 270 and 295 are concluded. Not specified for authorizations granted under Part 290. 26 CFR 270.45-270.47, 270.212, 270.217, 270.232, 270.251, 270.253, 290.72, 290.73, 290.184, 295.21, 295.22 (re­ tention under Part 270 : 270.185) 8.54 Manufacturers of tobacco products. To keep receipted copy of each semi­ monthly tax return. Form 3071, and of each prepayment tax return, Form 2617. Retention period: 3 years following close of calendar year in which filed. 26 CFR 270.162, 270.167 (retention: 270.185) 8.55 Manufacturers of tobacco products. To keep daily records of his opera­ tions, either commercial records or in­ ternal revenue Form 3065 or Form 3066, together with auxiliary and supplemental records from which such records are compiled, supporting records of cigars and cigarettes removed subject to tax and transferred in bond, and separate records with respect to Puerto Ricmi cigars and cigarettes released from cus­ toms custody, without payment of tax To keep daily records of his operations in tobacco.

Retention period: 3 years following close of calendar year in which maa. 26 CFR 270.181, 270.182, 270.183, 270.184, 270.186, 275.139 (retention:

270.nw> 1.56 Manufacturers of tobacco products. To keep a copy of each inventory,. Form 3067.

.

Retention period: 3 years¡following he close of calendar year in whi<* maae. 16 CFR 270.201 (retention: 270.1««» FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 131

RECORD RETENTION GUIDE XI 8.78 8.57 Manufacturers of tobacco products« To keep a copy of each monthly report, Form 3068, together with copy of any supplemental report covering cigars and cigarettes of Puerto Rican manufacture. Retention period: 3 years following close of calendar year in which filed. 26 CPR 270.202, 275.141 (retention:

270.185, 275.22) 8.58 Manufacturers o f tobacco products. To keep a copy of each claim for abate­ ment or refund, Form 843, and of each claim for allowance, credit, or remission, Form 2635, together with any verified supporting schedules, Form 3069. Retention period: 3 years following close of calendar year in which filed. 26 CPR 270.281-270.284, 270.286, 270.287 (re­ tention: 270.185) 8.59 Manufacturers of tobacco products. To keep a copy of each notice of re­ lease, Form 2145 or Form 3072, covering the release from customs custody without payment of tax or certain duty of im­ ported, returned, or Puerto Rican cigars, cigarettes, or cigarette papers or tubes. Retention period: 3 years following close of calendar year in which release is made. 26 CFR 275.86, 275.138 (reten­ tion: 275.22) 8.60 Manufacturers of tobacco products. To keep a copy of each notice of re­ moval, Form 2149, covering shipment of cigars and cigarettes removed, without payment of tax, for export, and notice of removal, Form 2150, covering the return of such products to the factory. Retention period: 2 years following dose of calendar year in which shipment was removed or received. 26 CFR 290.199, 290.201 8.61 Manufacturers of tobacco products. To keep a supporting record showing appropriate entries with respect to re­ movals of cigars and cigarettes, without payment of tax, for use of the United States.

Retention period: 3 years following close of year in which removal was made. 26 CFR 295.51 8.62 Manufacturers of cigarette papers and tubes.

To keep a copy of each notice of re­ lease, Form 2145 or Form 3072, covering the release from customs custody with­ out payment of tax or certain duly of imported, returned, or Puerto Rican cigarette papers or tubes. Retention period: 3 years follow ing close of calendar year in w hich release f made. 26 CFR 275.86, 275.138 (reten­ tion: 275.22) 8.63 Manufacturers of cigarette papers and tubes.

m?L° a receipted copy of each monthly tax return, Form 2137. o w . tion 3 years following 2« Mm ftcalendar year in which made. 26 CPR 285.25 (retention: 285.31) and^njj^ac*urers cigarette papers authorizations to employ Hiate methods or procedures and to employ emergency variations from re­ quirements.

Retention period: 3 years following close of calendar year in which opera­ tions under authorizations granted under Parts and 295 are concluded.

Not specified for authorizations under Part 290. 26 CFR 285.34a, 285.35, 290.73, 295.21, 295.22 (retention under Part 285: 285.31) 8.65 Manufacturers of cigarette papers and tubes.

To keep a copy of each inventory, Form 2132.

Retention period: 3 years following close of calendar year in which made. 26 CFR 285.91 (retention: 285.31) 8 .6 6 Manufacturers of cigarette papers and tubes.

To keep daily records of his operations and transactions, and also separate rec­ ords with respect to Puerto Rican ciga­ rette papers and tubes released from customs custody, without payment of tax.

Retention period: 3 years following close of calendar year in which made. 26 CFR 275.139, 285.101 (retention:

275.22.285.31) 8.67 Manufacturers o f cigarette papers and tubes.

To keep a copy of each report, Form 2138, together with copy of any supple­ mental report covering cigarette papers and tubes of Puerto Rican manufacture. Retention period: 3 years following close of calendar year in which filed. 26 CFR 275.141, 285.111 (retention:

275.22, 285.31) 8 .6 8 Manufacturers of cigarette papers and tubes.

To keep a copy of each claim for abatement or refund, Form 843, and of each claim for allowance, credit, or re­ mission, Form 2635, together with any verified supporting schedules, Form 3069. Retention period: 3 years following close of calendar year in which filed. CFR 285.171-285.174 (retention:

285.175) 8.69 Manufacturers of cigarette papers and tubes.

To keep a copy of each notice of re­ moval, Form 2149, covering shipment of cigarette papers and tubes removed, without payment of tax, for export, and notice of removal, Form 2150, covering the return of such articles to the factory. Retention period: 2 years following close of calendar year in which ship­ ment was removed or received. 26 CFR 290.199, 290.201 8.70 Manufacturers o f cigarette papers and tubes.

To keep a supporting record showing appropriate entries with respect to re­ movals of cigarette papers and tubes, without payment of tax, for use of the United States.

Retention period: 3 years following close of year in which removal was made. 26 CFR 295.51 8.71 Persons shipping Puerto Rican cigars, cigarettes, or cigarette papers or tubes to the United States.

To keep receipted copy of each prepay­ ment return, Form 3073. Retention period: 3 years following close of calendar year in which filed. 26 CFR 275.105 (retention: 275.22) 8.72 Persons shipping Puerto Rican cigars, cigarettes, or cigarette papers or tubes to the United States.

To keep certified copy of notice of re­ lease, Form 3072.

Retention period: 3 years following close of calendar year in which filed. 26 CFR 275.137 (retention: 275.22) 8.73 Puerto Rican manufacturer ship­ ping cigars, cigarettes, or cigarette papers or tubes to the United States. To keep receipted copy of semimonthly tax return. Form 2988.

Retention period: 3 years following close of calendar year in which filed. 26 CFR 275.112 (retention: 275.22) 8.74 Importers of cigars, cigarettes, or cigarette papers or tubes. To keep receipted copy of each return made on customs form.

Retention period: 3 years following ■ close of calendar year in which filed. 26 CFR 275.81 (retention: 275.22) 8.75 Importers of cigars, cigarettes, and cigarette papers and tubes. To keep authorizations to employ al­ ternate methods or procedures and to employ emergency variations from requirements.

Retention period: 3 years following close of calendar year in which opera­ tion under the authorization is con­ cluded.

26 CFR 275.26, 275.27 (reten­ tion: 275.22) 8.76 Persons filing claims for tax as­ sessed or paid on imported cigars, cigarettes, and cigarette papers and tubes.

To keep a copy of each claim for abate­ ment or refund, Form 843, together with verified supporting schedules, Form 3069.

Retention period: 3 years following close of calendar year in which filed. 26 CFR 275.161, 275.163 (retention: 275.22) 8.77 Proprietors of bonded internal revenue tobacco export warehouses. To keep authorizations to employ al­ ternate methods or procedures and to employ emergency variations f r o m requirements.

Retention period: Not specified. 26 CFR 290.72, 290.73 8.78 Proprietors o f bonded internal revenue tobacco export warehouses. To keep complete and adequate daily records of operations of his warehouse, with a copy of each notice of removal, Form 2149 or 2150, covering receipt of cigars, cigarettes, and cigarette papers and tubes from a manufacturer, another export warehouse proprietor, or customs warehouse proprietor, and of each Form 2150 covering such articles removed from his warehouse.

FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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XI 8.79 RECORD RETENTION GUIDE Retention period: 2 years following close of calendar year in which shipment was removed or received. 26 CFR 290.142, 290.199-290.201 8.79 Proprietors o f bonded internal revenue tobacco export warehouses. To keep a copy of each inventory made. Retention period: 2 years following close of calendar year in which made. 26 CFR 290.143 8.80 Proprietors of bonded internal revenue tobacco export warehouses. To keep a copy of each monthly report, Form 2140.

Retention period: 2 years following close of calendar year in which filed. 26 CFR 290.147 8.81 Proprietors of bonded internal revenue tobacco export warehouses. To keep a copy of each monthly report, mission, Form 2635, and for refund, Form 843.

Retention period: 2 years following close of calendar year in which filed. 26 CFR 290.152, 290.154 8.82 Proprietors of customs bonded manufacturing warehouse, class 6 . To keep a copy of each notice of re­ moval of cigars, Form 2149, withdrawn from the customs warehouse, without payment of tax for export, and of each notice of removal, Forms 2149 and 2150, relating to the return of cigars to the customs warehouse.

Retention period: 2 years following close of calendar year in which shipment was withdrawn or received. 26 CFR 290.201, 290.257, 290.266, 290.267 F irearm s and E xplo sives 8.83 Persons responsible for returns and payment o f tax on sales of pistols and revolvers.

To keep such records and memoranda as will clearly show the amount of the sales of pistols and revolvers for each month; evidence of the right to exemp­ tion from the tax; and a complete and detailed record of overpayments for which credits are taken. A duplicate of the return shall also be kept. Retention period: 4 years from the date the tax becomes due and, with re­ spect to credits, 4 years from the date the credit is taken.

26 CFR (1939) 302.9, 302.12, 302.15 8.84 Persons making exports of pistols and revolvers.

(a) M anufacturers selling pistols and revolvers for export and in due course so exported.

To preserve the orders or contracts of sale, and certificates with respect to shipment to a foreign destina­ tion, and “proofs of exportation.” (b) Persons, other than manufactur­ ers, exporting pistols and revolvers. To carefully preserve to their own files copies of export bills of lading or other shipping documents and all other papers bearing on the transactions. Retention period: Not specified. 26 CFR (1939) 302.16-302.18 8.85 Licensed firearms manufacturers, importers, dealers, and collectors. To maintain complete and adequate records and supporting documents re­ flecting the production, importation, re­ ceipt, and disposition of all firearms and ammunition produced, imported, re­ ceived or disposed of in the course of licensed operations, except that no rec­ ord need be kept of retail sales of shot­ gun ammunition, ammunition suitable for use only in rifles, or components for such shotgun and rifle ammunition. Retention period: For ammunition 2 years from date transaction occurs. For firearms—permanent. Upon discon­ tinuance of business, firearms and am­ munition records must be delivered to successor, or, if discontinuance of the business is absolute, to Assistant Re­ gional Commissioner, Alcohol, Tobacco and Firearms. 26 CFR 178.122-178.l27, Public Law 91-128 (83 Stat. 269) 8 .8 6 Transferees of firearms. To maintain the application (filed by the transferor and approved by the Di­ rector, Alcohol, Tobacco and Firearms Division) for the transfer of a firearm. This includes transfers exempt from, as well as subject to, the transfer tax. Retention period: Transferee retains approved application for duration of his ownership of the related firearm. 26 CFR 179.84-179.93 8.87 Manufacturers, importers, or deal­ ers in firearms (ineluding pawn­ brokers).

To keep records showing (a) the man­ ufacture, receipt, transfer or other dis­ position of all firearms taxable under the Internal Revenue Code, (b) date of such manufacture, receipt, transfer or disposi­ tion, (c) the number, model, and trade name or other mark identifying each firearm, (d) the name and address of the person to whom any firearm is trans­ ferred.

Retention period: At least 4 years from date of disposition of the firearm. CFR 179.131 8 .8 8 Licensed explosives manufactur­ ers, importers limited-manufacturers, dealers and permittees.

To take true and accurate inventory of explosives material on hand as of February 12, 1971, or at time of com­ mencing business. To maintain complete and adequate records and supporting documents reflecting the production, im­ portation, receipt, and disposition of all explosives material.

Retention period: 5 years from date transaction occurs. Upon discontinuance of business, explosives records must be delivered to successor, or if discontinu­ ance of business is absolute, to Assistant Regional Commissioner, Alcohol, To­ bacco and Firearms. 26 CFR 181.121- 181.129 8.89 Registered importers of arms, ammunition, or implements o f war, shown on the Import List. Importers who are required to register under 26 CFR Part 180 shall maintain records of articles on the U.S. Munitions Import List that are imported, their ac­ quisition and disposition. Retention period: 6 years. The Direc­ tor, Alcohol, Tobacco and Firearms Di­ vision may prescribe a longer or shorter period in individual cases as he deems necessary. 26 CFR 180.24 XII. DEPARTMENT OF TRANS­ PORTATION 1. Federal Aviation Administration 1.1 Aircraft and related products man­ ufacturers.

To maintain records of inspection identified with the completed product and records of Materials Review Board action applying to materials, parts, as­ semblies, and the completed product. Retention period: At least 2 years. 14 CFR 21.125 1.2 Aircraft and related products man­ ufacturers.

To maintain records of inspection ap­ plying to the manufacture of replace­ ment or modification parts and identi­ fiable with the completed part. Retention period: At least 2 years. 14 CFR 21.303 1.3 Certificated air carriers and com­ mercial operators. [Amended] To keep (a) all the records necessary to show that all requirements for the issuance of an airworthiness release under 14 CFR 121.709 or 127.319 have been met and (b) records of total time in service of airframe; current status of life limited parts of each airframe, en­ gine, propeller, rotor, and appliance; time since last overhaul of all items re­ quired to be overhauled on a specified time basis; identification of current in­ spection status of aircraft, including time since last inspection required by inspec­ tion program under which aircraft and its appliances are maintained; current status of applicable airworthiness direc­ tives, including method of compliance; and a list of current major alterations to each airframe, engine, propeller, rotor, and appliance.

Retention period: (a) Until work is repeated or superseded by other work or for 1 year after work is performed, except for records of last complete overhaul oi each airframe, engine, propeller, rotor, or appliance which are retained unti work is superseded by work of equivaien scope and detail; (b) transferred with the aircraft at the time the aircraft is sold. 14 CFR 121.380, 127.141 1.4 Certificated repair stations or air* fram e, powerplant, propeller, or ap­ pliance manufacturers.

To maintain a duplicate copy of the customer’s work order, when accep e in lieu of the Major Repair and Altera­ tion Form (FAA-337 or equivalent). Retention period: At least 2 years. CFR Part 43, App. B FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE XII 1.24 1.5 D om estic, flag , and su p p lem e ntal air carriers an d co m m ercial operators of large a ircra ft.

To retain information taped by flight recorders.

Retention period: At least 60 days or, for a particular flight or series of flights, for a longer period if requested by a representative of the Federal Aviation Administration or the National Trans­ portation Safety Board. 14 CFR 121.343 1.6 Domestic, flag, and supplemental air carriers and commercial opera­ tors o f large aircraft. To maintain current records of every crewmember and aircraft dispatcher, as Is necessary to show compliance with the appropriate requirements of Federal Aviation Regulations and each action taken concerning the release from em­ ployment or physical or professional dis­ qualification of flight crewmembers or aircraft dispatchers.

Retention period: At least 6 months after termination of employment. 14 CFR 121.683 1.7 Domestic, flag, and supplemental air carriers and commercial opera­ tors of large aircraft. [Amended] To maintain (a) an aircraft mainte­ nance log; (b) copies of alteration and repair reports; and (c) copies of air­ worthiness release forms. Retention period: Not specified for (a) and (b); 2 months for (c). 14 CFR 121.701, 121.707, 121.709 1.8 Flag and domestic air carriers. To maintain a list of aircraft in current operation and airplanes operated under interchange agreements.

Retention period: Not specified. 14 CFR 121.685 1.9 Flag and domestic air carriers. To retain copies of load manifests, dis­ patch releases, and flight plans. Retention period: 3 m onths. 14 CFR 121.695 1»10 Flag and domestic air carriers. To maintain records pertaining to radio contacts by or with pilots en route. Retention period: 30 days. 14 CFR 121.711 *•11 Air taxi operators and commer­ cial operators o f . small aircraft.

To maintain at principal business office (a) a current list of aircraft used or available for use and the operations *22*25?^ each 18 equipped and (b) an individual record of each pilot used (in­ cluding name, certificate and ratings ûeid, aeronautical experience,. current outies. medical certificate, etc.). ior?tentlon Period: 6 months. 14 CFR iao.43 1.12 Registered owners or operators of «vil aircraft. [Amended] „iJ0 £eeP (a) records of maintenance, ®rations* 100-hour, annual, and pro­ cessive inspections, and other required rro«.PPr0je<* iPspections for each airf°r each airframe, engine, aireraffri r?tor* and appliance of an crait including a description of the work performed, the date the work was completed, and signature and certificate number of the persons approving the aircraft for return to service and (b) records of total time In service of air­ frame; current status of life limited parts of each airframe, engine, propeller, rotor, and appliance; time since last overhaul of all items required to be over­ hauled on a specified time basis; iden­ tification of current inspection status of aircraft, including time since last inspec­ tion required by inspection program under which aircraft and its appliances are .maintained, current status of appli­ cable airworthiness directives, including method of compliance; and a list of current major alterations to each air­ frame, engine, propeller, rotor, and appliance.

Retention period: (a) Until the work is repeated or superseded by other work or for 1 year after the work is per­ formed; (b) transferred with the air­ craft at the time tile aircraft is sold. 14 CFR 91.173 1.13 Air carriers (utilizing helicopters in scheduled interstate air transpor­ tation).

To keep (a) maintenance records of such information as total time in serv­ ice, time since last overhaul, and time since last inspection on all major compo­ nents of the airframe, engines, rotors, and appliances, and (b) a maintenance log for all data specified in (a), except time since last overhaul. Retention period: Not specified. 14 CFR 127.309, 127.311 1.14 Air carriers (utilizing helicopters in scheduled interstate air transpor­ tation).

To maintain records of every crew­ member as is necessary to show compli­ ance with the appropriate requirements of Federal Aviation Regulations and each action taken concerning the release from employment or physical or professional disqualification of any flight crewmem­ ber.

Retention period: At least 3 months. 14 CFR 127.301 1.15 Air carriers (utilizing helicopters in scheduled interstate air transpor­ tation).

To retain copies of load manifest, flight release, and airworthiness release forms.

Retention period: At least 60 days. 14 CFR 127.307,127.319 1.16 Air carriers.

To retain copy of shipper’s certifica­ tion for transportation of explosives and other dangerous articles. Retention period: Not specified. 14 CFR 103.3 1.17 Pilots.

To keep a reliable record of the flight time used to meet the experience require­ ments for pilot certificate or rating, or the recent flight experience require­ ments of 14 CFR 61.47, including as to each flight such general data as points of departure and arrival, date, duration, and identification mark; type of piloting time; and conditions of flight. Retention period: Not specified. CFR 61.39 1.18 Airline transport pilots. To keep an accurate and legible record of flying time in a bound logbook arranged for easy reference, Including specified information on each flight. Pilot must certify solo flying time en­ tries, and his instructor must certify entries on instruction.

Retention period: Not specified. CFR 61.41 1.19 Flight instructors.

To maintain separately or in his log­ book a record of (a) the name of each person to whom he has given flight in­ struction or whose student pilot certifi­ cate he has endorsed, and the date and type of each flight instruction period or endorsement, and (b) the name of each person for whom he has signed a recom­ mendation for a written or flight test, under this part, the kind of test, and the date of recommendation.

Retention period: 3 years. 14 CFR 61.174 1.20 Flight navigator training course operators.

To keep an accurate record of each student, including a chronological leg of all instructions, subjects covered, and course examinations and grades. Retention period: During continuation of approval of course. 14 CFR Part 63, App. B, para, (f) 1.21 Certificated parachute riggers. To keep a record of the packing, main­ tenance, and alteration of parachutes performed or supervised by him. Retention period: At least 2 years after the date record is made. 14 CFR 65.131 1.22 Aircraft dispatcher course opera­ tors.

To keep an accurate record of each student including a chronological log of all instructions, subjects covered, and course examinations and grades. Retention period: During continuation of approval of course. 14 CFR Part 65, App. A, para, (g) 1.23 Certificated pilot schools. To keep a current, accurate, and in­ dividual record of each student’s par­ ticipation and accomplishment« In the course for which he is enrolled, including a chronological log of his instruction, at­ tendance, subjects covered, tests, and test grades.

Retention period: 1 year following student’s graduation or termination of his participation in the training course. 14 CFR 141.21 1.24 Certificated domestic repair sta­ tions and applicants for a domestic repair station certificate and rating. To maintain a roster of its supervisory and inspection personnel, and a summary of the employment of each person whose name is on the roster containing enough FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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XII 1.25 RECORD RETENTION GUIDE information to show compliance with ex­ perience requirements.

Retention period: Not specified. CFR 145.43 1.25 Certificated domestic repair sta­ tions.

To maintain adequate records of work performed, naming the certificated me­ chanic or repairman who performed or supervised the work, and the inspector of that work.

Retention period: At least 2 years. 14 CFR 145.61 1.26 Certificated foreign repair stations. To keep a record of the maintenance and alteration performed on United States registered aircraft. Retention period: Not specified. CFR 145.79 1.27 Certificated aviation maintenance technician schools.

To keep (a) current record of each student enrolled showing his attendance, tests, and grades received on subjects required, instruction credited by reason of instruction completed at another avia­ tion maintenance technician school (or other specified source), and authenti­ cated transcript of his grades; and (b) current progress chart or individual progress record showing the projects or laboratory work completed, or to be com­ pleted, by the student in each subject. Retention period: At least 2 years after the end of the student’s enrollment as to (a ); (b) not specified. 14 CFR 147.33 1.28 Holders o f parachute loft certifi­ cates.

To maintain records of work per­ formed, including names of persons do­ ing the work.

Retention period: At least 2 years. 14 CFR 149.15 1.29 Owners o f VO R, nondirectional radio beacon, and instrument landing system facilities.

To keep for each facility the following records on the forms named, or on an equivalent form acceptable to the Re­ gional Director: (a) Record of meter readings and adjustments—Form FAA- 198 (1 copy) ; (b) Radio equipment oper­ ation record—Form FAA—418 (original) ; and (c) VOR check error data, FAA Forms 2396 and 2397 (originals—for VOR facilities only).

Retention period: Permanent for (a ); not specified for (b) and (c). 14 CFR 171.13, 171.33. 171.73 1.30 Manufacturers o f aircraft. To maintain at factory, for each prod­ uct type certificated under the delegation option procedures, current records con­ taining the following: (a) technical data file including type design drawings, re­ ports on tests, and original type inspec­ tion report and amendments; (b) data (Including amendments) required with original application for each production certificate; (c) record of all rebuilding and alteration performed; (d) complete inspection record for each product man­ ufactured; (e) record of reported service difficulties.

Retention period: (a), (b),and (c) for the duration of the manufacturing op­ eration under the delegation option authorization; (d) and (e), 2 years. CFR 21.293 1.31 Contractors for construction o f public airports.

To keep payrolls and basic records dur­ ing the course of the work for all laborers and mechanics as specified in the Ap­ pendix cited.

Retention period: 3 years from the completion of the work. 14 CFR 151.49;

Part 151, App. H, para. C (l) 1.32 Sponsors o f the construction o f public airports.

To keep records of all affidavits and copies of payrolls furnished by the con­ tractor.

Retention period: 3 years from the date of the completion of the contract. 14 CFR 151.53 1.33 Sponsors o f the construction of public airports.

To retain in its files documentary evi­ dence supporting each item of project cost, such as invoices, cost estimates and payrolls. Also evidence of all payments for items of project costs including vouchers, canceled checks or warrants, and receipts for cash payments Retention period: 3 years after final grant payment. 14 CFR 151.55 1.34 Supplemental air carriers and com­ mercial operators.

To maintain originals or copies of load manifests, flight releases, flight plans, airworthiness4 releases, and pilot route certification.

Retention period: 6 months. 14 CFR 121.697 1.35 Commercial operators using large aircraft.

To retain a copy of each contract under which it provides service, or a memorandum stating elements of oral contracts, and of each contract amend­ ment.

Retention period: 1 year after date of execution of contract or amendment. 14 CFR 121.713 1.36 Commercial agricultural aircraft operators.

To maintain records showing name and address of persons for whom service was provided, date of service, name and quantity of material dispersed for each operation conducted, and the name, address, and certificate number of each pilot used, and the date he met the re­ quirements of 14 CFR 137.19(c). Retention period: At'least 12 months. 14 CFR 137.71 1.37 Designated alteration stations. To maintain current records of tech­ nical data (including drawings, photo­ graphs, specifications, instructions, and reports) for each product for which it has issued a supplemental type certifi­ cate; list of products by make, model, manufacturer’s serial number, etc.; and a file of information on alteration diffi­ culties of products altered. Retention period: For duration of the operation under the DAS authorization 14 CFR 21.493 1.38 Flight engineer training course op. erators.

To keep a record of each student’s training, including a chronological log of the subject course, attendance, ex­ aminations, and grades. Retention period: At least 2 years after student graduates, fails, or drops from course. 14 CFR Part 63, App. C, para, (g) 1.39 Domestic, flag, and supplemental air carriers.

To keep a log of each flight conducted with a provisionally certificated airplane and to keep accurate and complete rec­ ords of each Inspection and all mainte­ nance performed on the airplane. Retention period: Not specified. 14 CFR 121.207 1.40 Domestic, flag, and supplemental air carriers, and commercial opera­ tors o f large aircraft. To keep, in the event of an accident or occurrence requiring immediate no­ tification of the National Transportation Safety Board under Part 430 of its regu­ lations, the information recorded on cockpit voice recorders. Retention period: At least 60 days or longer if requested by the Administrator or the Board.

14 CFR 121.359 1.41 Domestic, flag, and supplemental air carriers.

To maintain, or determine that each person with whom it arranges to perform its required inspections maintains, a cur­ rent listing of persons who have been trained, qualified, and authorized to conduct required inspections. Retention period: Not specified. 14 CFR 121.371 1.42 Aircraft and related products manufacturers holding Technical Stand­ ard Order Authorizations. To keep records pertaining to each article manufactured including (a) a complete and current technical data file, design drawings, and specifications, and (b) complete and current inspection records.

Retention period: (a) Until the ISO article is no longer produced by tne manufacturer; (b) and at least 2 years. 14 CFR 37.13 1.43 Air carriers (utilizing helicopter* in scheduled interstate air transpor­ tation).

To keep a log of each flight conducted with a provisionally certificated hencopter and to keep accurate and records of each inspection made ana an maintenance performed on the ne copter.

u Retention period: Not specified. CFR 127.85 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE XII 3.1 1.44 Air carriers^ (utilizing helicopters 1.49 Lessees and conditional buyers o f in scheduled interstate air transpor- U.S. registered large civil aircraft tation)* other than a foreign air carrier or certificate holder under 14 CFR Parts 121, 123, 127, 135, or 141. [Added] To maintain, or determine that each person with whom it arranges to per­ form its required inspections maintains, a current listing of persons who have been trained, qualified, and authorized to conduct required inspections. Retention period: Not specified. 14 CFR 127.135 1.45 Air travel cluhs using large air­ planes.

To maintain (a) current records of every crewmember and aircraft dis­ patcher, as is necessary to show compli­ ance with the appropriate requirements of Federal Aviation Regulations and each action taken concerning the release from employment or physical or professional disqualification of flight crewmembers as aircraft dispatchers, and (b) an aircraft maintenance log.

Retention period: At least 6 months after termination of employment. 14 CFR 123.27 (retention: 121.683) 1.46 Sponsors and contractors of airport development and planning projects. [Amended] To keep records pertaining to the ex­ penditure of the Federal grant, the total project cost, and the amount supplied by other sources.

Retention period: 3 years after date of final grant payment. 14 CFR 152.63, 152.143 1.47 Aircraft and related products manu­ facturers— production under type certificate only.

To maintain at the place of manufac­ ture the technical data and drawing nec­ essary for the Administrator to deter­ mine whether the product and its parts conform to the type design. Retention period: Not specified. 14 CFR 21.123 1.48 Owners of non-Federal Simplified Directional Facilities (S D F ); non- Federal Distance Measuring Equip­ ment (D M E) F a c i l i t i e s ;

and non-Federal VHF Marker Beacon Facilities.

To keep a copy of lease or contract of conditional sale, to which cited section applies, in the aircraft. Retention period: Not specified. 14 CFR 91.54 2. Federal Highway Administration 2.1 State highway departments or their agents.

To maintain all records and documents as may be prescribed in the “Retention Schedule of Federal-Aid Highway Rec­ ords for State Highway Departments’* relating to (a) projects undertaken pur­ suant to Federal law and regulations, and (b) toll facilities financed In part with Federal funds.

Retention period: (a) 3 years from date of final payment of Federal funds to State or as otherwise specified in the retention schedule, and (b) at least 3 years after facility has been operated on a free basis.

23 CFR 1.30 2.2 State agencies administering reloca­ tion assistance programs. To maintain records of relocation as required in section cited. Retention period: Not specified. 23 CFR Part 1, Appendix A, paragraph 37 2.3 Class I and II motor carriers. To keep records as listed in the part cited.

Retention period: Various. 49 CFR Part 1226 2 .4 Class III motor carriers. To keep records as listed in the part cited.

Retention period: Various. 49 CFR Part 1226 2.5—2.6 [Deleted] 2 .7 Carriers o f migratory workers by motor vehicles.

To keep records as listed in the sec­ tion cited.

Retention period: Various. 49 CFR 398.3 To maintain: (a) record of meter icin g s and adjustments (Form FAA- 198) reflecting an accurate record of facility operation and adjustment and must be revised after any major repair, modification, or retuning; (b) a facility maintenance log (Form FAA-406(c)), consisting of a permanent record of all equipment malfunctioning met in main­ taining the facility, including informa­ tion on the kind of work and adjustments made, equipment failures, causes (if dermined), and corrective action taken; c) a radio equipment operation record orm FAA-41B) containing a complete record of meter readings, recorded on each scheduled visit to the facility. ftT^'e^ention peri°d: (a) Permanent; (b) fr 5 fc) not specified. 14 CFR 171.117, 171.163,171.213 2.8 Motor carriers in interstate com­ merce transporting Class A or Class B explosives.

To maintain drivers’ receipts for docu­ ments pertaining to safety and proce­ dures in case of accident or delay. Retention period: 1 year. 49 CFR 397.19 2 .9 Motor carriers reviewing drivers* records.

To maintain records of all violations of motor vehicle traffic laws of which the driver has been convicted. Retention period: Not specified. 49 CFR 391.27 2.10 All common, contract, and private motor carriers operating in interstate or foreign commerce, except private carriers o f persons.

To maintain driver qualification files as listed in the section cited. Rentention period: Various. 49 CFR 391.51 2.11 AH common, contract, and private motor carriers operating in interstate or foreign commerce, except private carriers of persons. [Amended] To maintain an accident register and associated documents as set out in the section cited.

Retention period: 3 years from the date of the occurrence of* any accident recorded. 49 CFR 394.13 2.12 A ll common, contract, and private motor carriers operating in interstate or foreign commerce, except private carriers o f persons.

To maintain drivers’ daily logs as set out in the section cited. Retention period: Approximately 1 year from the date the carrier receives the daily log from the driver. 49 CFR 395.8 , 2.13 AH common, contract, and private motor carriers operating in interstate or foreign commerce, except private carriers o f persons.

To maintain records of inspection and maintenance for each motor vehicle for the period the motor vehicle is controlled by the carrier as set out in the section cited.

Retention period: Varies. 49 CFR 396.2 2.14 A ll common, contract, and private motor carriers operating in interstate or foreign commerce, except private carriers o f persons.

To maintain daily driver reports on the condition of motor vehicles as set out in the section cited.

Retention period: 3 months from date of the report. 49 CFR 396.7 2.15 Owners o f private interstate toU bridges.

To keep records relating to construc­ tion, financing, and promotion of such bridges.

Retention period: At least 3 years after completion of bridge. 33 U.S.C. 528 2.1 6 States or municipaUties or other political subdivisions or pubUc agen­ cies there o f taking over or acquiring or constructing an interstate toll bridges.

To keep an accurate record of the amount paid for acquiring the bridge and its approaches, the actual expenditures for maintaining, repairing, and operat­ ing same, and of the daily tolls collected. Retention period: Not specified. 33 U.S.C. 529 3. United States Coast Guard 3.1 Certificates or documents issued to the public by Coast Guard. To maintain certificates or documents, as required by laws, rules, or regulations, for the applicable period of time. Retention period: If the certificate or document (a) specifies a definite period of time for which it is valid, it shall be retained for so long as it is valid uni«*^ it is required to be surrendered; (b) does not specify a definite period of time for which it is valid, it shall be retained for tto. 12— Pt. II- FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 136

XII 3 .2 RECORD RETENTION GUIDE that period of time such certificate or document is required for operation of the vessel; or, (c) is evidence of a per­ son’s qualifications, it shall be retained for so long as it is valid unless it Is required to be surrendered. 46 CFR 2.95-1 3 .2 Owners, masters or persons in charge o f vessels required to have cargo gear certificates and/or registers, and records regarding such gear. To keep on board the current, valid cargo gear certificate and/or register, and records regarding such gear, such as inspections and tests or examinations, original or certified copies of certificates of manufacturers and/or testing labora­ tories, companies, or organizations for loose cargo gear, wire rope, or the an­ nealing of gear, and records of all tests fynrj examinations conducted by or under the supervision of surveyors of organi­ zations or associations approved by the Commandant.

Retention period: The cargo gear cer­ tificate and/or register shall be retained for so long as it is valid unless it is re­ quired to be surrendered, and in addition until the next Coast Guard inspection for certification of the vessel. The certifi­ cates of manufacturers and/or testing laboratories, companies, or organizations «hail be maintained so long as the gear described in such certificates is on board the vessel. The records of inspections by ship’s officers shall be maintained on the vessel for that period of time which agrees with the period covered by the current Coast Guard certificate of in­ spection issued to the vessel. 46 CFR 31.10-16, 31.37-75, 71.25-25, 71.47-75* 91.25-25, 91.37-75 (retention: 2.95-5) 3.3 Owners, masters, or persons in charge o f vessels required to have performed tests and inspections o f all firefighting equipment.

To keep on board records of required tests and inspections of all firefighting equipment.

Retention period: For the period of validity of the current Coast Guard cer­ tificate of inspection for the vessel. 46 CFR 31.10-18, 78.17-80, 97.15-60, 196.15-60 3.4 Owners, ‘ masters or persons in charge o f new vessels having cargo gear described in approved plans. [Amended] To keep on board a set of approved plans of cargó gear showing a stress diagram with the principal details of the gear and a diagram showing arrange­ ment and safe working loads. Retention périod: Dming period such cargo gear is on board vessel. 46 CFR 31.37- 15, 31.37-20, 31.37-23, 71.47-15, 71.47-20, 71.47-23, 91.37-15, 91.37-20, 91.37- 23 (retention: 31.37-75, 71.47-75, 91.37- 75) 3.5 Masters o f tank vessels or vessels towing tank b arges transporting flammable or combustible cargo.

[Amended] To keep on board a bill of lading mani­ fest or shipping document giving name of consignee and the delivery point, the kind, grades, and approximate quantity of each kind and grade of cargo, and for whose account the cargo is being handled.

Retention period: Not specified. 46 CFR 35.01-10 3.6 Masters or persons in charge o f ves­ sels required to conduct fire and life­ boat drills. [Amended] To make entries in the ship’s logs re­ lating to the fire and lifeboat drills and examinations of emergency equipment. Retention period: Until official log book is required to be surrendered to the Coast Guard, or for a vessel not required to use the official log book such logs shah be kept for a period of one year after date entries were made. 46 CFR 35.10-5, 78.17-50, 97.15-35, 167.65-1, 196.15-35 3 .7 Owners, agents, masters, or persons in charge o f vessels involved in marine casualties.

To keep such voyage records of the ves­ sel as are maintained by the vessel, such as both rough and smooth deck and englneroom logs, bell books, navigation charts, navigation work books, compass deviation cards, gyro compass records, stowage plans, records of draft, aids to mariners, radiograms sent and received, the radio log, and crew and passenger lists.

Retention period: Until notification of completion of investigation is received from Coast Guard. 46 CFR 35.15-1, 78.07- 15, 97.07-15, 136.05-15, 167.65-65, 196.07- 15 3.8 Masters or senior deck officer o f tank ships in charge o f transfer of flammable and combustible cargo. [Amended] To keep on board copy of Declaration of Inspection Prior to Bulk Cargo Transfer.

Retention period: Not specified. 46 CFR 35.35-30 3.9 Manufacturers or contractors re­ sponsible for welding procedures. [Amended] To maintain records of test results ob­ tained in welding procedure, welder’s performance qualifications, and identifi­ cation data.

Retention period: Not specified. 46 CFR 57.02-3 3.10 Owners, masters, or persons^ in charge o f nuclear vessels required to have “ Operating Manuals.”

To keep on board a copy of the ap­ proved “Operating Manual,” which shall be kept up to date.

Retention period: At all times vessel has a nuclear reactor on board. 46 CFR 99.20-1 3.11 Owners, operators, and masters of vessels. [Amended] To maintain (a) official logbooks or (b) for those not required to have such a logbook, logs and records as prescribed by regulations.

Retention period: (a) Until filed with Officer in Charge, Maritime Inspection; (b) other, 1 year. 46 CFR 35.07-5, 35.07- 10, 78.37-3, 78.37-5, 97.35-3, 97.35-5 3.12 [Combined with X II 3.11] 3.13 [Deleted] 3 .1 4 [Combined with X ll 3.11] 3.15 Masters o f vessels storing explosives for a period exceeding 24 hours (other than barges, magazine ves­ sels, and oceanographic vessels).

[Amended] To keep records of temperature readings.

Retention period: 1 year for vessels. 46 CFR 146.02-12 3.16 Owners, persons, or corporations chartering or contracting the use of vessels shipping explosives or other dangerous articles. [Amended] To keep shipping orders, manifests, or other shipping documents, cargo lists, cargo stowage plans, reports, papers, and records as required to be prepared, unless persons or corporations charter or en­ gage or contract for the use of these vessels under such terms'and conditions that they have full and exclusive control of the management and operation of such vessels.

Retention period: 1 year. 46 CFR 146.02-22 3.17 [Combined with X II 3.16] 3.18 [Combined with X U 3.19] 3.19 Owners, operators, charterers, agents, or masters of vessels.

[Amended] To keep memoranda describing the shipments of explosives or other danger­ ous articles or substances, and combusti­ ble liquids being transported, conveyed or stored on board vessels. Retention period: 1 year. 46 CFR 146.05- 12, 146.05-13 3.20 Masters o f vessels transporting or storing explosives or other dangerous articles or substances, and combusti­ ble liquids, as cargo.

To keep on board dangerous cargo manifests or lists.

Retention period: During the period of transportation or storage. 46 CFR 146.06- 12, 151.45-7 3.21 Owners, charterers, or agents of ' vessels transporting or storing > ® ‘ plosives or other dangerous article* or substances, and combustible liquids, as cargo.

To keep ashore copies of dangerous cargo manifests or lists. • , Retention period: 1 year. 46 era 146.06- 12 (retention: 146.02-22) 3.22 [Deleted] 3.23 Manufacturers o f equipment or material which must be approve found satisfactory for use. To keep the required drawings plans. blueprints, specifications production models (if any), qualification tests, an related correspondence ooutau^S md dence that the Coast Guard has such equipment satisfactory, dumg period of time the approval or uswu* * R a t io n period:

Not 8 * ^ Most of the specifications containing ae FEDERAL REGISTER, VOL. 38, NO. T2— THURSDAY, JANUARY 18, 1973

Page 137

tailed descriptions of records to be re­ tained are contained in 46 CFR Parts 160—164.

3.24 Each voluntary association holding a Certification o f Authorization un­ der the Great Lakes Pilotage Uni­ form Accounting System.

To keep all books, records and memo­ randa and file them In such a manner to readily permit the audit and examination thereof by representatives of the U.S. Coast Guard. Also, the records must be housed or stored in such a manner as to afford protection from loss, theft or dam­ age by fire, flood or otherwise. Retention period: 10 years unless oth­ erwise authorized by the Commandant. 46 CFR Part 403 3.25 Masters or operators o f vessels sub­ ject to Oil Pollution Act o f 1961, as amended.

To keep on board an Oil Record Book and enter therein a descriptive statement of the circumstances of and reasons for discharge of oil or oily mixtures, the es­ cape of oil or oily mixtures, or the dis­ charge of residue arising from purifica­ tion or clarification of fuel oil or lubri­ cating oil, and entries regarding various activities which may result in discharg­ ing oil or oily mixtures. Retention period: 2 years from the date of the last entry, or until surren­ dered to the U.S. Government. 33 CFR 151.35 3.26 Owners, operators, and/or masters of oceanographic vessels. [Amended] (a) To keep official logbook, or (b) for vessels not required to have such a log­ book, to keep their own logs or records as prescribed by regulations. Retention period: (a) 1 year or for period of validity of vessel’s current cer­ tificate of Inspection, whichever is longer; (b) 1 year, except for separate records of tests and inspections of fire­ fighting equipment, which shall be main­ tained for the period of validity of the vessel’s certificate of inspection. 46 CFR 196.35-3, 196.35-5 3.27 Masters o f ships subject to Inter­ national Convention on Load Lines, 1966.

To enter in the ships logs, before de­ parture from loading port, the data re­ quired by section 6 of the load line acts, including statements of load line marks applicable to the voyage, position of load fine marks, and actual drafts of the vessel.

Retention period: Until official logbook js surrendered to Coast Guard, or 1 year [.ships not required to use official logwok. 46 CFR 42.07-20 •28 Manufacturers o f marine sanitation devices.

To maintain records required to deter­ g e compliance with the act. U.SC lie ?1 period: Not specified. 33 ^ . Nonprofit firms or associations des­ ignated to certify containers for in- ^ « tm n a l transport under Customs ofTAnSi?nt,ai? copy of 64011 Certificate PProval by design type issued, to- RECORD RETENTION GUIDE gether with copy of plans and applica­ tions to which approval refers, and records of manufacturer’s serial number assigned to containers manufactured under each approval.

Retention period: Not specified. 49 CFR 421.30 3.30 Operators o f oil transfer facilities. [Added] To maintain (a) letter of intent, name of person in charge of transfer opera­ tions, tests and inspections, and hose in­ formation, and (b) signed copy of each declaration of inspection for facility. Retention period: (a) Not specified; (b) 1 month from date of signature. 33 CFR 154.740, 156.130 3.31 Owners and operators o f vessels engaged in oil transfer operations. [Added] To maintain (a) name of person in charge of transfer operations, date and results of tests, hose information, and valve inspection data; and (b) signed copy of each declaration of inspection for such vessel-to-vessel transfer. Retention period: (a) Not specified; (b) 1 month from date of signature. 33 CFR 155.820, 156.130 4. Federal Railroad Administration 4.1 Railroad companies. [Amended] To keep records as listed in the sec­ tions or part cited.

Retention period: Various. 49 CFR 213.241, 228.9, Part 1220 4.2 Electric railway companies. To keep records as listed in the part cited.

Retention period: Various. 49 CFR Part 1221 4.3 [Reserved] 4 .4 Express companies.

To keep records as listed in the part cited.

Retention period: Various. 49 CFR Part 1223 4 .5 Pipeline companies.

To keep maps and records as indicated in the citation.

Retention period: Various. 49 CFR 195.404, Part 1224 5. National Transportation Safety Board 5.1 Operators o f aircraft (involved in an accident or incident).

To preserve to the extent possible all records, including tapes of flight re­ corders and Voice recorders, pertaining to the operation and maintenance of the aircraft and to the airmen involved in an accident or incident for which notifi­ cation must be given to the Board. Retention period: Until the Board takes custody thereof or a release is granted by an authorized representative of the Board. 14 CFR 430.10 5.2 Operators o f aircraft involved in an accident or incident.

To retain all records and reports eluding all internal documents XII 6.8 memoranda dealing with the accident or incident.

Retention period: Until authorized by the Board to the contrary. 14 CFR 430.10 6. Office of the Secretary [Revised] P ipelin e S afety 6.1 Welders o f steel materials to be used in pipelines.

jTo keep records of welding procedures that have been qualified under either section EX of the ASME Boiler and Pres­ sure Vessel Code or section 2 of API Standard 1104.

Retention period: As long as procedure is used. 49 CFR 192.225(c) 6.2 Operators o f natural gas pipelines. Records must be retained showing by milepost, engineering station, or by geo­ graphic feature, the number of girth welds made, the number nondestructively tested, the number rejected and the disposition of the rejects whenever nondestructive testing is required under § 192.241(b).

Retention period: Life of the pipeline. 49 CFR 192.243(f) 6.3 Operators o f natural gas pipelines. To kfcep records of safety tests re­ quired‘ with names of those involved, methods used, and results of the tests. Retention period: Duration of pipe­ line’s use. 49 CFR 192.517 6 .4 Operators o f natural gas pipelines. To retain records of each segment of pipeline that has been uprated showing each investigation required by the sub­ part, all work performed and Bach pres­ sure test conducted in connection with the uprating.

Retention period: Life of the segment of pipeline. 49 CFR 192.553(b) 6.5 Operators o f natural gas pipelines. To keep records necessary to admin­ ister the operating and maintenance plan established for each segment of pipeline.

Retention period: Not specified. 49 CFR 192.603(b) 6 .6 Operators of natural gas transmis­ sion lines.

To keep records governing each leak discovered, repair made, transmission line break, leakage survey, line patrol and inspection.

Retention period: As long as the seg­ ment of transmission line involved re­ mains in service. 49 CFR 192.709 6 .7 Operators of liquid pipelines. To retain records of the nondestruc­ tive testing of welds, including (if radi­ ography is used) the developed film, with so far as practicable, the location of the weld.

Retention period: 3 years following the placement of the line in operation. 49 CFR 195.234(g) 6 .8 Operators of liquid pipelines. To maintain records showing the total number of girth welds and the number nondestructively tested, including the number rejected and the disposition of each rejected; the amount, location, and FEDERAL REGISTER, V O L. 3 8 , N O . , inand 1 2 — THURSDAY, J A N U A R Y 1 8 , 1 9 7 3

Page 138

XII 6.9 RECORD RETENTION GUIDE cover of each size of pipe installed; the location of each crossing of another pipe­ line; the location of each buried utility crossing; the location of each overhead crossing; the location of each valve, weighted pipe, corrosion test station, or other item connected to the pipe.- Retention period: Life of each facility. 49 CFR 195.266 6.9 Operators of liquid pipelines. To retain records of each hydrostatic test including the recording gauge charts, deadweight tester data, and the reasons for any failure during a test. Where elevation differences in the sec­ tion under test exceed 100 feet, a profile of the pipeline that shows the elevation and test sites over the entire length of the test section must also be included. Retention period: As long as the facil­ ity tested is in use. 49 CFR 195.310 6.10 Operators of liquid gas pipelines. To maintain maps and records of its pipeline systems including at least the location and identification of all major facilities, all crossings of public roads, railroads, rivers, buried utilities and for­ eign pipelines, the maximum operating pressure of each pipeline, the diameter, grade, type and nominal wall thickness of all pipe.

Retention period: Not specified. 49 CFR 195.404(a) 6.11 Operators of liquid pipelines. To maintain daily operating records that indicate the discharge pressures at each pump station and any unusual op­ erations of a facility. Retention period: At least 3 years. 49 CFR 195.404(b) 6.12 Operators of liquid pipelines. To maintain records.that indicate the date, location and description of each repair made to its pipeline systems as well as a record of each inspection and test required by the subpart. Retention period: Useful life of the part of the pipeline system to which the record relates. 49 CFR 195.404(c) 6.13 Operators of natural or other gas pipelines.

To maintain corrosion control records and maps as indicated in section cited. Retention period: Length of pipeline service. 49 CFR 192.491 6.14—6.19 [Reserved] H azardous M aterials 6.20 State agencies participating in re­ location assistance programs. (a) To maintain all documents associ­ ated with an appeal.

Retention period: Not specified. 49 CFR 25.21(b) (4) (b) To maintain relocation records as cited in Appendix A of Part 25. Retention period: 3 years. 49 CFR 25.23 6.21 Manufacturers of compressed gas cylinders.

To maintain data sheets recording the results of visual inspections of certain compressed gas cylinders. Retention period: Permanent. 49 CFR' 173.34(e) (10) 6.22 Owners of compressed gas cylinders..

To maintain records showing results of reinspection and retest of such cylinders.

Retention period: Until expiration of retest period, or until cylinder is rein­ spected and retested, whichever occurs first. 49 CFR 173.34(e) (5) 6.23 Motor carriers operating MC 330 and MC 331 cargo tanks. [Amended] To maintain records relating to the reason and date of withdrawal of cer­ tification of cargo tank. Retention period: 3 years after the date of withdrawal of the certification. 49 CFR 177.824 (i) 6.24 Owners o f tank motor vehicles transporting flammable liquids. To maintain records of inspection as required in section cited. Retention period: 2 years after date of inspection. 49 CFR 177.824(b) 6.25 Manufacturers of cylinders and tanks.

To maintain (a) inspector’s report on specification DOT-39 cylinders, and (b) test samples on specification DOT-56 and 57 portable tank?.

Retention period: (a) 3 years; (b) 1 year. 49 CFR 178.65-15(a), 178.251-5(a) 6.26 Motor carriers operating cargo tanks.

To maintain manufacturer’s data re­ port and certificate of compliance and related papers on specification MC331 cargo tanks; and manufacturer’s certifi­ cate of compliance on specifications MC306, 307, and 312 cargo tanks. Retention period: During time of use of tank plus 1 year thereafter. 49 CFR 178.337- 18 (b), 178.340-10 (c) 6.27 Cargo tank manufacturers. To maintain sketch of location of plate in specification MC331 cargo tank and records of welder qualification in fabrication of such cargo tanks. Retention period: 5 years. 49 CFR 178.337- 2(a) (3), 178.337-4(b) 6.28 Owners of portable tanks carrying hazardous materials.

To maintain records of date and re­ sults of all required tests and informa­ tion about tester.

Retention period: Until satisfactory completion of next retest. 49 CFR 173.32 7. National Highway Traffic Safety Administration 7.1 Stales participating in the National Highway Safety Program. To maintain records described in Highway Safety Program Standards 1, 2,5,10, and 14.

Retention period: Not specified. 23 CFR 204.4 7.2 Manufacturers o f complete or in­ complete motor vehicles. To maintain list of names and ad­ dresses of first purchasers or subsequent purchasers to whom a warranty has been transferred and vehicle identification number involved in each safety defect notification campaign.

Retention period: 5 years after defect information report is submitted to the Administrator. 49 CFR 573.6 7.3 Manufacturers, brand pame owners, distributors, and dealers o f new and retreaded tires.

To maintain records of name and ad­ dress of tire purchaser and tire seller, and the tire identification number. Retention period: 3 years from date information is submitted. 49 CFR 574.7, 574.8 7.4 Tire manufacturers. [Amended] To maintain records of each distributor or dealer purchasing tires directly from him and selling them to purchasers, number of tires purchased, and number of tires for which reports have been received from distributor or dealer. Retention period: 3 years from date information is submitted. 49 CFR 574.7 7.5 Manufacturers of motor vehicles. [Amended] To maintain records of tires on or in each vehicle shipped to a distributor or dealer, and the name and address of the first purchaser.

Retention period: 3 years from date of sale of vehicle to first purchaser. 49 CFR 574.10 XIII. ACTION 1.1 State agencies or other public and nonprofit private agencies participat­ ing in the retired citizens volunteer program.

To maintain accounting and other rec­ ords as determined by the Commissioner. Retention period: Accounting rec­ ords—3 years after end of budget period or if aqdit has not occurred, until audit or 5 years following end of budget period, whichever is earlier, or until resolution of any audit questions; other records— not specified. 45 CFR 906.10 (retention: 901.4) 1.2 State agencies, organizations, or grantees administering a project under the Foster Grandparent program.

To maintain records to assure correct­ ness and verification of such reports required by this section. , Retention period: Not specified. *d CFR 907.15 XIV. APPALACHIAN REGIONAL COMMISSION 1.1 Recipients o f grants.

To maintain accurate and complete records of transactions and activities unanced with Federal funds under section 302 of the Appalachian Regional ve velopment Act of 1965, as amended. Retention period: Not specified. App., U.S.C. 302(0 (2) The Commission requires, *s a C dition in all grants and contracts und this section, that records be retained, usually for 3 years following las disbursement.

FEDERAL REGISTER, V O L. 3 8 , N O . 1 2 — THURSDAY, JA N U A R Y 1 8 , 1 9 7 3

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RECORD RETENTION GUIDE XV 1.16 XV. ATOMIC ENERGY COMMISSION 1 .1 Cost-type contractors. [Amended] To keep justifications in support of subcontracts and purchase orders ade­ quate to reflect the procurement prac­ tices and procedures used and the circumstances supporting p a r t i c u l a r transactions.

Retention period: Not specified. 41 CPR 9-55.204 1.2 Licensees receiving, possessing, us­ ing, or transferring byproduct ma­ terial, source material, or special nuclear material.

To maintain records (a) used in pre­ paring Form AEC-4, “Occupational Ex­ ternal Radiation Exposure History” ; (b) showing individual exposure to radi­ ation and to radioactive material and records of bio-assays, including results of whole body counting examinations; (c) showing the results of surveys made to evaluate the radiation hazards inci­ dent to the production, use, release, dis­ posal or presence of radioactive ma­ terials or other sources of radiation; and (d) of disposals of licensed material by release into sanitary sewerage systems, by burial in soil or pursuant to proce­ dures specifically authorized by license. Retention period: Until disposal is specifically authorized by the Commis­ sion. 10 CFR 20.102, 20.401 1.3 Holders of restricted data access permits. [Amended ] To keep written agreements from all individuals who will have access to Re­ stricted Data under the access permit to give effect to waivers of claims (a) for damages under 35 U.S.C. 183; (b) for compensation under section 173 of the Atomic Energy Act of 1954, as amended; and (c) against the United States and the Commission arising in connection with use of information supplied. To establish a document accountability pro­ cedure for documents containing Secret Restricted Data and maintain records to show disposition of all such documents which have been in his custody at any tune.

Retention period: Not specified. 10 CFR 25.23, 95.34 1*4 Nonexempt licensees manufactur­ es? producing, transferring, receiv- ¡nS> acquiring, owning, possessing, importing, or exporting byproduct material.

To maintain records showing the re­ ceipt, transfer, export, and disposal oi such byproduct material. CFR^fsi011 per*oc*:

specified- 1C 1.5 Licensees utilizing sealed sources of byproduct material for radiog­ raphy.

ofihs-iPtuin (a) records of the dates r™bra,i'i°n for each radiation survey nu rumeni; Possessed by the licensee; ^ecor(is of results of leak tests of ,°Jlrcesî <c) records of quarterly inventories of all sealed sources (di * Û an<* P°ssessed under the license; current logs showing for each sealed source a description of the radiographic exposure device or storage container, the identity of the radiographer to whom as­ signed, and the plant or site where used and dates of use; (e) film badge reports and records of pocket dosimeter and pocket chamber readings; (f) records of physical radiation surveys. Retention period: Not specified, (a) 10 CFR 34.24; (b) 10 CFR 34.25; (C) 10 CFR 34.26; (d) 10 CFR 34.27; (e) 10 CFR 34.33; (f) 10 CFR 34.43 1.6 Licensees receiving, using, transfer­ ring, delivering, importing, or ex­ porting source material. To maintain (a) such records as may be determined by the Commission to be necessary or appropriate to effectuate the purposes of the Atomic Energy Act of 1954, as amended, and the regulations issued thereunder; (b) records showing the receipt, transfer, export, and disposal of such source material. Retention period: Not specified, (a) 10 CFR 40.41; (b) 10 CFR 40.61 1.7 Licensees and holders of construc­ tion permits. [Amended] To maintain (a) such records as may be required by conditions of the license or .permit or by rules, regulations, and orders of the Commission, (b) records of any tests and experiments carried out under an operating license or changes in a production and utilization facility and its procedures performed without prior Commission approval; (c) records of de­ sign, fabrication, erection, and testing of structures, systems, and components im­ portant to safety of a production or utilization facility; and (d) records suffi­ cient to furnish evidence of activities affecting quality.

Retention period: (a) Not specified, 10 CFR 50.71; (b) not specified, 10 CFR 50.59; (c) throughout life of facility, 10 CFR Part 50, App. A, Criterion 1; (d) not specified, 10 CFR Part 50, App. B, sec. X V II 1.8 Lessees o f uranium deposits on land controlled by the Atomic Energy Commission.

To keep records of (1) shifts worked; (2) wages and salaries paid; (3) ex­ penditures for supplies and services and costs of operation of every kind; (4) tonnage and grade of ore mined; (5) development work and drilling per­ formed; and (6) such other matters as In the Commission’s opinion would be of assistance to it in determining the cost of the operations. Retention period: At least 3 years after termination qr expiration of the lease. 10 CFR 60.8 1.9 Licensees receiving special nuclear material. [Amended] To keep (a) such records Of ownership, receipt, possession, use, transfer, import, .and export of special nuclear material as may be incorporated as a condition or requirement in any license and (b) rec­ ords showing the receipt, inventory, dis­ posal, acquisition, Import, export, and transfer of special nuclear material. Retention period: Not specified, (a) 10 CFR 70.32; (b) 10 CFR 70.51 1.19 Holders o f construction and oper­ ating authorizations for certain nuclear reactors exempt from licens­ ing requirements.

To maintain records as may be re­ quired by the conditions of the authori­ zation or by the rules, regulations and orders of the Commission. Retention period: Not specified. 10 CFR 115.51 1.11 Licensees and other persons sub­ ject to financial protection require­ ments and indemnity agreements. To maintain records as deemed neces­ sary by the Commission for the adminis­ tration of the regulations concerning financial protection requirements and indemnity agreements.

Retention period: Not specified. 10 CFR 140.6 1 .1 2 Contractors having negotiated con­ tracts with Atomic Energy Commis­ sion (except foreign governments, agencies thereof, and foreign pro­ ducers) and their subcontractors. To keep directly pertinent books, doc­ uments, papers, and records. Retention period: The General Ac­ counting Office shall, until the expiration of 3 years after final payment, have ac­ cess to and the right to examine the above-mentioned records, provided that earlier disposal of contractor and sub­ contractor records is possible in accord­ ance with records disposal schedules agreed upon between the Commission and the General Accounting Office. 41 CFR 9-7.5004-10. 42 U.S.C. 2206 1.13 Licensees packaging radioactive material for transport. To keep records of each shipment of fissile material and of a large quantity of licensed material in a single package. Retention period: 2 years after its gen­ eration. 10 CFR 71.62 1.14 Contractors whose contract contains the safety, health, and fire protection clause prescribed in 41 CFR 9—7.« 5 0 0 6 -4 7 .

To maintain individual occupational radiation exposure records generated in performance of contract work. Retention period: Until disposal is spe­ cifically authorized by the Commission; or at the option of the contractor de­ livered to the Commission upon com­ pletion or termination of the contract. 41 CFR 9-7.5006-60 1.15 Licensees transporting special nu­ clear materials.

To maintain records of names and addresses of all authorized personnel, re­ sults of tests and inspections of security containers and protected areas, ship­ ments of special nuclear material and information to comply with requirements of this part, and procedures for con­ trolling access to protected areas. Retention period: Note specified. 10 CFR 73.41 1.16 Licensees manufacturing, distribut­ ing, or transferring exempt quantities o f byproduct material. To maintain records of name and address of each person to whom material FEDERAL REGISTER, V O L. 3 8 , N O . 1 2 — THURSDAY, JA N U A R Y 1 8 , 1 9 7 3

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XV 1.17 is transferred, and kinds and quantity of byproduct material transferred. Retention period: Not specified. 10 CFR 32.20 1.17 Recipients o f cost sharing con­ tracts.

To maintain records of cost contribu­ tions and costs charged to AEC. Retention period: Not specified. 41 CPR 9-4.5604 1.18 Cost-type contractors and subcon­ tractors. [Added] To maintain records in accordance with the provisions of their contract or subcontract.

Retention period: Various. 41 CFR 9-7.5006-1 (AEC Manual Chapter Ap­ pendix 0230 contains established reten­ tion periods for more than 900 record items of cost-type contractors and sub­ contractors.) 1.19 Licensees authorized to possess at any one time and location more than 10,000 curies o f tritium. [Added] To maintain records sufficient to en­ able the licensee to account for the tritium in his possession under specific license.

Retention period: Not specified. 10 CFR 30.54, 150.18 XVI.

CIVIL AERONAUTICS BOARD 1.1 Certificated route and supplemental air carriers. [Amended] (a) To keep at its principal or general office a complete file of all tariffs issued by it and by its agents and those issued by other carriers in which it concurs; to keep a file of current tariffs at all places where tickets are sold or property is re­ ceived for transportation. Retention period: 3 years after expira­ tion or cancellation. 14 CFR 221.170, 221.171 (retention: 249.8,249.13) (b) To keep general’ books of account and supporting books, records, and memorandums including organization tables and charts, internal accounting manuals, minute books, stock books, re­ ports, work sheets, memorandums, etc. Retention period: Various. 14 CFR 241.1-5 (retention: 249.8,249.13) (c) To maintain records of all passes issued (and of regular tickets or bills of lading used in lieu of trip passes) and re­ lated correspondence or memorandums. Retention period: 3 years. 14 CFR 223.5 (retention: 249.8, 249.13) (d) To maintain a record of the names, addresses and telephone numbers of all passengers transported on each pro rata charter trip.

Retention period: 2 years. 14 CFR 207.9, 208.4 (retention: 249.8, 249.13) (e) To preserve a copy of each charter contract (exclusive of interline agree­ ments with other air carriers or foreign air carriers).

Retention period: 2 years. 14 CFR 207.9,208.4 (retention: 249.8,249.13) (f) To preserve all passenger lists, Including those filed by charterers (sup­ plemental air carriers only). RECORD RETENTION GUIDE Retention period: 6 months. 14 CFR 208.34 (retention: 249.8) (g) To maintain records of proof of commission paid to travel agent for each pro rata charter trip.

Retention period: 2 years. 14 CFR 207.9, 207.53, 208.303 (retention: 249.8, 249.13) (h) Written confirmation and accom­ panying passenger list received from another carrier and a copy of request and passenger list to such other carrier for confirmation.

Retention period: 2 years. 14 CFR 207.9, 208.4 (retention: 249.8, 249.13) 1.2 Certificated route local service air carriers; certificated route air car­ riers furnishing transportation within Hawaii or Alaska; certificated route helicopter air carriers; and one cer­ tificated trunkline route air carrier receiving subsidy for services over part o f its routes.

To maintain a record pertaining to each trade agreement entered into, in­ cluding all correspondence and records concerning advertising and transporta­ tion services provided. Retention period: Not specified. 14 CFR 225.10 1.3 Certificated route air carriers, certifi­ cated supplemental air carriers, com­ muter air carriers, air freight for­ warders, international air freight forwarders, and foreign route air carriers. [Added] To maintain complete file of papers and correspondence relating to each freight loss or damage claim. Retention period: 3 years after settle­ ment. 14 CFR 239.10 (retention: 249.27) 1.4 Foreign route air carriers. [Amended] (a) To keep at its principal or gen­ eral office a complete file of all tariffs Issued by it and by its agents and those issued by other carriers in which it con­ curs; to keep a file of current tariffs at all places where tickets are sold or prop­ erty is received for transportation. Retention period: 3 years. 14 CFR 221.170, 221.171 (retention: 249.12) (b) To maintain records of all passes issued (and of regular tickets or bills of lading used in lieu of trip passes) and re­ lated correspondence or memorandums. Retention period: 3 years. 14 CFR 223.5 (retention: 249.12) (c) To preserve a copy of each con­ tract covering on-route charter flights originating or terminating in the United States together with all traffic documents pertaining to such on-route charters. Retention period: 2 years. 14 CFR 212.7 (retention: 249.12) (d) To maintain true copies of all passenger lists, air waybills, invoices, and other traffic documents covering offroute charter trips performed under a “Statement of Authorization.” Retention period: 2 years. 14 CFR 212.7 (retention: 249.12) (e) To maintain a record of the names, addresses, and telephone num­ bers of all passengers transported on each pro rata charter trip originating or terminating in the United States. Retention period: 2 years. 14 CFR 212.7 (retention: 249.12) (f) To preserve every statement of supporting information and proof of the commission paid to any travel agent for each pro rata charter trip. Retention period: 2 years. 14 CFR 212.7 (retention: 249.12) (g) Written confirmation and accom­ panying passenger list received from another carrier and a copy of request and passenger list to such other carrier for confirmation.

Retention period: 2 years. 14 CFR 212.7 (retention: 249.12) 1.5 Air freight forwarders and interna­ tional freight forwarders. [Added] To maintain (a) complete file of tariffs issued and those issued by other carriers in which it concurs; and (b) records as indicated in 249.27.

Retention period: (a) 3 years after expiration or cancellation; (b) various. 14 CFR 221.170,296.71,297.51 (retention: 249.27) 1.6 Holders o f permits to operate for­ eign aircraft in the United States. (a) To keep available for inspection at a place in the United States true copies of all manifests, air waybills, invoices, and other traffic documents covering flights originating or terminating in the United States.

(b) To keep lists of names and ad­ dresses of ail passengers on charter flights originating or terminating in the United States.

Retention period: (a) 1 year; (b) 8 months. 14 CFR 249.11, 375.43 1.6a Foreign air carriers authorized to perform c h a r t e r flights only.

[Amended] (a) To maintain at its principal or general office (1) every charter contract, proof of commissions paid to any travel agent, and every statement of support­ ing information; (2) all passenger lists including those filed by charterers. Retention period: (1) 2 years; (2) 6 months. 14 CFR 214.6 (b) To keep at its principal or general office a complete file of all tariffs issued by it and by its agents and those issued by other carriers in which it concurs; to keep a file of current tariffs at all places where tickets are sold or property is received for transportation. Retention period: 3 years. 14 CFK 221.170, 221.171 (retention: 214.6) (c) To maintain records of all pass®3 issued (and/or regular tickets or buis of lading used in lieu of trip passes) ana related correspondence or memorandums. Retention period: 3 years. 14 cfk 223.5 (retention: 214.6) (d) Written confirmation and accom­ panying passenger list received fro another carrier and a copy of re^® and passenger list to such other earn for confirmation.

Retention period: 2 years. 14 w * 214.6 1.7 Air freight forwarders and international air freight forwarders* (a) T okeepatitsprinctt^or « ^ “ office a complete file of all tariff® «s'1 FEDERAL REGISTER, V O L . 3 8 , N O . 1 2 — THURSDAY, JA N U A R Y 1 8 , 1 9 7 3

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RECORD RETENTION GUIDE X IX 1.1 by it and by its agents and those issued by other carriers in which it concurs; to keep a file of current tariffs at all places where tickets are sold or property is re­ ceived for transportation. Retention period: 3 years after ex­ piration or cancellation. 14 CFR 221.- 170, 221.171 (retention: 249.27) (b) To keep other records as listed in the section cited.

Retention period: Various. 14 CFR 249.27 1.8 Air carriers (domestic and foreign). To maintain evidence of compliance with regulations imposed under Regula­ tion Z of the Board of Governors of the Federal Reserve System, implementing the provisions of the Truth in Lending Act and the Consumer Credit Protection Act.

Retention period: 2 years. 14 CFR 249.31 data as will enable it to equitably allocate orders among such agencies for the blind.

Retention period: Not specified. 41 CFR 51-1.4 1.2 Agencies for the blind (employing blind to extent o f 75 percent o f hours o f employment o f personnel in direct labor) selling to Government agen­ cies and participating in the program o f the Committee on Purchases o f Blind-Made Products.

To keep accounting system records from which can be drawn annually a financial report and operating statement accurately reflecting operations. To keep eye record cards containing information establishing that employees are blind (as defined in 41 CFR 51-1.1). Retention period: Not specified. 41 CFR 51-1.9 1.9 Foreign and domestic air carriers and study group charterers. To maintain records of deposits made by each student participant, invoices, bills, and receipts from suppliers or fur­ nishers of goods or services in connection with the study group charter. Retention period: 2 years after com­ pletion of study group charter. 14 CFR 373.8 (retention: 249.9) 1.10 Tour operators, overseas military personnel charter operators, travel group charter organizers, supple­ mental air carriers, and certain for­ eign air carriers. [Amended] To maintain records evidencing de­ posits made by tour participants; com­ missions receiyed by, paid to, or de­ ducted by travel agents; and all state­ ments, bills, invoices, and receipts in connection with the tour. Retention period: 2 years after com­ pletion of the tour. 14 CFR 372.28, 372a.- 31,378.7 (retention: 249.9) h ll Air carriers extending credit to political candidates. [Added] To maintain all documents which evi­ dence or reflect the furnishing of trans­ portation and all statements, invoices, bills, and receipts relating to such transportation.

Retention period: 2 years. 14 CFR 374a.7 •12 Holders of commercial permits 1 operate foreign civil aircraft in tli United States. [Added] nt m?'^n^a^n Passenger lists and copies oi manifests, air waybills, invoices, and other traffic documents covering flights originating or terminating in the United States.

Retention period: 6 m onths fo r pas- S M ? !lsts; 1 year for all others. 14 CFR ¿<5.43 (retention: 249.11) XVII.

COMMITTEE FOR PUR­ CHASE OF PRODUCTS AND SERVICES OF THE BLIND AND OTHER SEVERELY HANDI­ CAPPED.

^•1 National Industries.

a record of all qualifying »Inezes for the blind and such necessary XVIII.

ENVIRONMENTAL PRO­ TECTION AGENCY 1.1 Persons awarded EPA grants for research, demonstration, training and fellowships, State and local govern­ ment assistance, and to such other programs.

To maintain (a) payroll records, ac­ counting, and fiscal records reflecting the amount, receipt, and disposition of the grant assistance, and (b) the total cost of the, project, the amount and identification of that portion of the cost of the project supplied from other sources, including Federal assistance and any matching share incurred for the performance of the project for which the EPA grant was awarded, and (c) records subject to inspection and audit by the Grants Officer, the Comptroller General of the United States, or any other authorized representative. Retention period: (a) 3 years from the date of final payment, date of any re­ sulting final termination settlement, or final audit; (b) records relating to ap­ peals, litigations, claims, or exceptions shall be retained until the case is dis­ posed of; and (c) until completion of the project. 40 CFR 30, Appendix A. 1.2 Persons obtaining an experimental permit for use o f a pesticide chemical for which a temporary tolerance is established.

To maintain temporary tolerance rec­ ords of production, distribution, and performance.

Retention period: 2 years. 40 CFR 180.31(e)(4) 1.3 Manufacturers o f new motor vehicles or new motor vehicle engines subject to air pollution control regulations. [Amended] To maintain records that (1) identify and describe vehicles or engines for which testing is required under 40 CFR 85; (2) describe emission control systems which are installed on or incorporated in each vehicle or engine; (3) describe pro­ cedures used to test such vehicles or en­ gines; (4) contain test data which will show emissions at specified mileage or operating hours; (5) contain test data which will show performance of systems installed on or incorporated in vehicles or engines during extended mileage or operation, including all pertinent main­ tenance performed.

Retention period: Not specified. 40 CFR 85.006 1.4 Slate agencies participating in re­ location assistance programs. To maintain relocation records in ac­ cordance with the requirements of ap­ pendix A to Part 4.

Retention period: 3 years after com­ pletion of a project. 40 CFR 4.19 1.5 Owners or operators o f any building, structure, facility, or installation emitting air pollutants. To maintain records of compliance tests, monitoring equipment pertinent analyses, feed rates, and production rates.

Retention period: 2 years. 40 CFR 60.7, 60.53, 60.63, 60.73, 60.84 1.6 Owners and operators of stationary sources emitting air pollutants for which a national standard is in effect. [Added] To maintain records of nature and amount of emission and other informa­ tion deemed necessary to determine com­ pliance with applicable emission limita­ tions or other control measures. Retention period: 2 years. 40 CFR 51.19, 52.627, 52.826, 52.1224, 52.2075, 52.2374, 52.2626 1.7 Manufacturers o f products subject to noise emission standards and labeling requirements of the Noise Control Act o f 1972. [Added] To maintain records relating to such products to determine compliance to the act.

Retention period: Not specified. Pub­ lic Law 92-574 (86 Stat. 1244) 1.8 State or interstate agency par­ ticipating in the national pollutant discharge e lim in a tio n program.

[Added] To maintain records of all information resulting from monitoring activities as indicated in section cited. Retention period: 3 years, or longer during period of unresolved litigation or when requested by Director or Regional Administrator. 40 CFR 124.62 XIX. EQUAL EMPLOYMENT OP­ PORTUNITY COMMISSION 1.1 Employers subject to title V II o f the Civil Rights Act. [Amended] To maintain personnel and employ­ ment and other records having to do with hiring, promotion, demotion, transfer, lay-off or termination, rates of pay, and selection for training or apprenticeship. Retention period: 6 months from date of making record or personnel action involved, whichever is later. Whenever a charge of discrimination has been filed, or an action brought by the Commission or the Attorney General—until final dis­ position of the charge or action. 29 CFR 1602.14 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JAN UARY 18, 1973

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XIX 1.2 RECORD RETENTION GUIDE 1.2 Employers, labor organizations, and joint labor-management committees controlling apprenticeship programs. (a) To maintain a list in chronological order of names and addresses, sex, and minority group identification of all ap­ plicants in the apprenticeship program, and any other records relating to appli­ cants for apprenticeship, such as com­ pleted test papers, and records of interviews.

(b) To maintain any other records made solely for completing Report EEO-2, or similar reports. Retention period: (a) 2 years or period of successful applicant’s apprenticeship, whichever is later; (b) 1 year from, the due date of the report. Whenever a charge of discrimination has been filed, or an action brought by the Attorney General—until final disposition of the charge or action. 29 CFR 1602.20,1602.21 1.3 Local unions. [Amended] To maintain prescribed records con­ cerning local union practices; and “re­ ferral unions” to maintain membership, referral, and applicant records by sex and minority group identification. Retention period: 1 year except for other membership or referral records required of “referral unions” which are to be retained for a period of 6 months. Whenever a charge of discrimination has been filed, or an action brought by the Commission or the Attorney General— until final disposition of the charge or action. 29 CFR 1602.22, 1602.28 XX. FARM CREDIT ADMINISTRA­ TION. [Revised] 1.1 Farm credit banks and associations. To maintain original corporate rec­ ords, payroll records, basic personnel records, records required by Federal or State laws, Federal records, financial re­ ports as of June 30 and December 31 each year, applications, notes, security instru­ ments, financial statements, and indi­ vidual records pertaining to loans charged off where net loss after re­ coveries exceeds $1,000, and listing of obsolete records destroyed. Retention period: Not specified. 12 CFR 618.8360 XXI. FEDERAL COMMUNICA­ TIONS COMMISSION 1.1 Licensees o f standard and FM broad­ cast (radio) stations.

To keep a$ each transmitter records of equipment performance measurement data including diagrams and appropri­ ate graphs, together with descriptions of instruments and procedures, signed by the engineers making measurements. Retention period: 2 years. 47 CFR 73.47, 73.254 1.2 Licensees of FM, noncommercial educational FM, and international radio, and television broadcast sta­ tions. [Amended] To keep records of time and results of auxiliary transmitter tests. Retention period: 2 years. 47 CFR 73.255, 73.555, 73.638, 73.757 1.3 Licensees or permittees o f standard, FM, noncommercial educational FM, and international radio, and televi­ sion broadcast stations. [Amended] To keep program, operating and main­ tenance logs except for licensees of inter­ national radio stations who keep pro­ gram and operating logs, including rough logs and transcribed portions thereof.

Retention period : 2 years and for such additional periods as required as follows : (a) logs involving communications inci­ dent to a distress or disaster and those involved in an investigation by the Com­ mission—until written authorization by the Commission to destroy; (b) logs inci­ dent to or involved in any claims or com­ plaint—until satisfaction of such claim or complaint or until barred by the stat­ ute limiting the time for filing of such suits upon such claims. 47 CFR 73.111— 73.115, 73.281—73.285, 73.581—73.585, 73.669—73.673, 73.781—73.786 1.4 Licensees o f standard, FM, non­ commercial educational FM radio, and television broadcast stations. To keep complete records of all re­ quests for broadcast time made by or on behalf of candidates for public office, together with appropriate notations showing disposition made and charge, if any, if request is granted. Retention period: 2 years. 47 CFR 73.120, 73.290, 73.590, 73.657 1.5 Licensees of radio stations in the experimental, auxiliary, and special broadcast services, and of cable tele­ vision relay stations. [Amended] To keep log of station operations in­ cluding hours of operation, programs transmitted, frequency checks, pertinent remarks concerning transmission, re­ search and experimentation conducted, tower light inspections, and such other records as indicated in sections cited. Retention period: 2 years, except li­ censees of instructional television fixed stations and cable television relay sta­ tions keep records for such longer period as the Commission may direct or in case of claim or complaint, until satisfaction of such claim or complaint or until barred by statute limiting the time for filing of suits upon such claims. 47 CFR 74.181,, 74.281, 74.381, 74.481, 74.581, 74.681, 74.781, 74.881, 74.981, 74.1291, 78.69 1.6 Licensees o f low power broadcast auxiliary stations.

To maintain records, at the main studio or transmitter of broadcast station with which the auxiliary is principally used, which will accurately show current location of all transmitting units, peri­ ods of operation at such locations and other pertinent remarks concerning transmissions.

Retention period: 2 years. 47 CFR 74.437 1.7 Licensees o f radio stations in the experimental services (other than broadcast). [Amended] To keep adequate station records of operation; of service or maintenance duties which may affect proper station operation; and of the illumination of antennas or antenna supporting struc­ tures.

Retention period: 1 year. 47 CFR 5.163, 17.49 (retention: 5.165) 1.8 Licensees o f radio stations holding student authorizations for experi­ mental services.

To maintain record of date, time, and frequency of operation and brief descrip­ tion of experimentation being conducted. Retention period: 1 month after ter­ mination of authorization. 47 CFR 5.410 1.9 Licensees o f radio stations in the international fixed public radio com­ munication services. [Amended] To keep station logs.

Retention period: 1 year and such ad­ ditional periods as required as follows: (a) logs involving communications inci­ dent to a distress or disaster or those involved in an investigation by the Com­ mission—until written authorization by the Commission to destroy; (b) logs inci-. dent to any claim or .complaint—until satisfaction of such claim or complaint or until barred by statute limiting time for filing of suits upon such claims. 47 CFR 23.47 1.10 Licensees of radio stations' on land in the maritime services and Alaskapublic fixed stations. [Amended] To maintain station records and logs as indicated in sections cited. Retention period: 1 year from date of entry and for such additional periods as required as follows: (a) Logs involving communications incident to a distress or disaster—3 years from date of entry; (b) logs including communications incident to an investigation by -the Commission— until written authorization by the Com­ mission to destroy; (c) logs incident to or involved in any claim or complaint until satisfaction of such claim or com­ plaint or until barred by statute limiting the time for the filing of suits upon such claims. 47 CFR 81.193, 81.194, 81.214, 81.314, 81.370, 81.458, 81.477, 81.504, 81.536, 81.704 (retention: 81.115) 1.11 Licensees of limited coast stations or marine-utility stations used on shore.

To keep a copy of agreements with vessel owners, verifying that licensee has sole right of control of the ship radio station involved and that the vessel op­ erators shall use the ship stations su ject to the orders of the licensee of ww coast station or marine utility station on shore.

, _ Retention period: Not specified. 4 CFR 81.352 1.12 Licensees o f limited coast stations, marine-utility stations, and marinefixed stations. [Amended] To keep records which reflect the cost of the service and its nonprofit, cos sharing, cooperative arrangement basis on which radio communication service is rendered.

Retention period: Not specified. CFR 81.352, 81.451 l 1864 / FEDERAL REGISTER, VO L. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE XXI 1.32 1.13 Licensees o f radio stations on ship­ board in the maritime services.

[Amended] To maintain station logs and such other records as indicated in sections cited.

Retention period: 1 year from date of entry and such additional periods as re­ quired as follows: (a) logs involving com­ munications incident to a distress or dis­ aster—3 years from date of entry; (b) logs including communications incident to or involved in an investigation by the Commission—until written notification by the Commission to destroy; (c) logs incident to or involved in any claim or complaint—until satisfaction of such claim or complaint or until barred by statute limiting the time for the filing of suits upon such claims (47 CFR Part 42 prescribes the requirement concern­ ing record retention by communications common carriers) ; (d) ship-radar sta­ tion licensees retain a permanent instal­ lation and maintenance record. 47 CFR 83.39, 83.111, 83.115, 83.184, 83.330, 83.368, 83.405, 83.456, 83.457, 83.462, 83.463, 83.473,83.548 1.14 Licensees of radio stations in the aviation services. [Amended] All stations at fixed locations, except radionavigation land test stations (MTP), to keep adequate records of operation; and stations whose antenna structure is required to be illuminated— a record of illumination; Aeronautical Public Service Stations—to keep a file of all record communications handled and all ground stations so licensed to këep a record of radiotelephone contacts either in the form of telephone traffic tickets or as a separate list. Retention period: 3.0 days; except those logs involving communications in­ cident to a distress or disaster or in­ volved in an investigation by the Com­ mission—until written notification by the Commission to destroy; or logs inci­ dent to or involved in a claim or com­ plaint—until satisfaction of such claim or complaint or until barred by statute limiting time for filing suit upon such claim. 47 CFR 87.99, 87.101, 87.103 1*15 Public service aircraft. [Amended] To keep adequate records to permit ready identification of individual air­ craft if in lieu of radio station call letter, the official aircraft registration number, or company flight identification is used and make them available for inspection upon request of an authorized repre­ sentative of the Commission. Retention period: Not specified. CFR 87.115 1.16 Licensees of public safety, indus­ trial, and land transportation radio services stations. [Amended] hZ 0 k!®p rec°rds as follows: By all stawns~~transmitter measurements, servmaintenance records, the name, r.p~’ess* and license information of f S S or persons responsible for the or and s cio n s whose antenna antenna supporting structure is re­ quired to be illuminated—a record of illumination.

Retention period: 1 year. 47 CFR 89.175, 89.179, 91.160, 93.160 1.17 Licensees o f public safety, indus­ trial, land transportation, and citizens radio stations sharing costs and facil­ ities with other licensees. [Amended] To keep a copy of cooperative agree­ ments and contracts as well as records which reflect the non-profit, cost-shar­ ing nature of that sharing. Retention period: 1 year. 47 CFR 89.13, 89.14, 91.6, 91.9, 93.3, 93.4, 95.87 (retention: 89.179, 91.160, 93.160, 95.103) 1.18 Nonprofit corporations or associa­ tions organized to operate radio sta­ tions in the power, petroleum, forest product, motion picture, relay press, and base and mobile stations.

[Amended] To keep records which reflect the cost­ sharing nonprofit basis under which they operate.

Retention period: 1 year. 47 CFR 91.251, 91.301, 91.351, 91.401, 91.451, 93.3, 93.4 (retention: 91.160, 93.160) 1.19 Licensees o f amateur radio stations. [Amended] To maintain accurate logs of station operation including information indi­ cated in sections cited. Retention period: 1 year following the last date of entry or if portions of log deal with public safety or national de­ fense retain until authorized by the Commission to destroy. 47 CFR 97.103, 97.105, 97.209, 97.211, 97.213 1.20 [Combined with X X I 1.19] 1.21 Manufacturers, owners, or distrib­ utors o f radio receivers. To keep certificate of compliance with the requirements of 47 CFR Part 15, Subpart C.

Retention period: 5 years. 47 CFR 15.69 1.22 [Combined with X X I 1.16] 1.23 Licensees o f citizens radio service stations. [Amended] To keep records as follows: for each station operated as a mobile station, the current authorization; for stations where the licensee installs a unit of his station on the premises of a telephone answering service, the required written agreement; and for stations whose antenna structure is required to be illuminated, a record of illumination.

Retention period: 1 year. 47 CFR 17.49, 95.89, 95.101, 95.111 (retention: 95.103) 1.24 [Combined with X X I 1.25] 1.25 Licensees o f disaster communi­ cations service radio stations.

[Amended] To keep an accurate log of all opera­ tions including information indicated in sections cited.

Retention period: 1 year or if a portion of log related to an actual disaster, until approval by the Commission to destroy. 47 CFR 99.25, 99.27 JL.26 Licensees o f radio stations in the domestic public radio services.

[Amended] To maintain a technical log of station operations and an operation logbook as indicated in section cited. Retention period: 1 year, or if records involving communications incident to a disaster or involved in an investigation by the Commission—until written au­ thorization by the Commission to de­ stroy; or if involved in a claim or com­ plaint—until satisfaction of claim or complaint or until barred by statute lim­ iting time for filing a suit upon such claim. 47 CFR 21.208 1.27 Communication common carriers, including Communications Satellite Corporation and certain contractors. [Amended] To keep accounts, records, memoranda, documents, microfilm, correspondence and related indexes prepared by or on behalf of the carrier as well as records of property or services acquired by a carrier through purchase, consolidation, merger, etc.

Retention period: Various. 47 CFR 25.177 (retention: 42.9) 1.28 Owners or operators o f industrial heating equipment.

To keep a log of inspections of indus­ trial heating equipment. Retention period: Not specified. 47 CFR 18.105 1.29 [Deleted] 1.30 Applicants, permittees, and li­ censees o f standard, FM, noncom­ mercial educational FM radio, and television broadcast stations. To maintain applications for construc­ tion permits, employment records, and such other records as may be required by section cited.

Retention period: Applicant for con­ struction permit—while application is pending before the Commission; licensees and permittees—7 years from date of tendering for filing, except engineering material pertaining to former modes of operation—3 years, or whatever longer period is necessary to comply with re­ quirements of section cited. 47 CFR 1.526 1.31 Licensees o f standard, FM, and in­ ternational r a d io , and television broadcast stations.

To keep a list of the chief executive officers or members of the executive committee or of the board of directors of any corporation, committee, associa­ tion, or other unincorporated group which sponsors, pays for or furnishes, in whole or in part, or provides material or services for any program, other than a program advertising commercial prod­ ucts or services, which is broadcast by the station.

Retention period: 2 years. 47 CFR 73.119, 73.289, 73.654, 73.789 1.32 [Deleted] No. 12—Pt. H___ g FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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XXI 1.33 RECORD RETENTION GUIDE 1.33 Licensees o f operational stations in the aviation services sharing costs and facilities with other licensees. [Amended] To keep a copy of cooperative agree­ ments and contracts as well as records which reflect the nonprofit, cost sharing nature of that sharing and make them available for inspection upon request of an authorized representative of the Commission.

Retention period: Not specified. 47 CFR 87.467 ■ 1.34 Operators of cable television sys­ tems. [Amended] To maintain (a) record of all television signals carried, (b) equal employment opportunity file, (c) records of results of performance tests of the system. Retention period: (a) 2 years, (b) and (c) 5 years. 47 CFR 76.305, 76.311, 76.601 1.35 Licensees o f FM broadcast trans­ lator stations and FM broadcast booster stations.

To maintain station records of current instrument of authorization, official cor­ respondence, maintenance records, con­ tracts, permissions for rebroadcast, and other pertinent documents. Retention period: 2 years. 47 CFR 74.1281 1.36 Licensees of plurality ship stations. To keep a current list, available for in­ spection, of all vessel names and registra­ tion numbers authorized by the plurality ship station license.

Retention period: Not specified. 47 CFR 85.39 1.37 Licensees o f ship stations author­ ized to transmit on frequencies in the band 400—535.

To maintain and post a written record of adjustments of transmitting and re­ ceiving equipment for operation on fre­ quencies 410 and 500 kc/s and two work­ ing frequencies.

Retention period: Not specified. 47 CFR 83.331 1.38 Licensees o f ship radiotelegraph stations provided for compliance with part II, title III of thè Communica­ tions Act or the radio provisions of the Safety Convention.

To keep a record on board the ship of the direction finder calibrations, and check bearings made of their accuracy. Retention period: 1 year. 47 CFR 83.459,83.462 1.39 Common carrier licensees or i.

permittees employment records.

[Amended] Each licensee or permittee required to file annual employment reports, equal opportunity programs and reports on complaints of Federal, State, or giocai equal opportunity laws must maintain for public inspection a copy of all employ­ ment reports, exhibits, letters, documents and correspondence between Commission and licensee or permittee pertaining to reports after they are filed and all docu­ ments incorporated therein by reference. Retention period: 2 years. 47 CFR 21.307, 23.49 1.40 Grantee o f certification for door opener, field disturbance sensor.

To keep a file of technical data for each field disturbance sensor and each radio control for a door opener that has been certificated.

Retention period: Not specified. 47 CFR 15.272, 15.313 XXII. FEDERAL DEPOSIT INSUR­ ANCE CORPORATION 1.1 Insured banks.

Each insured bank, as a condition to the right to make any deduction, allowed under section 7(b) of the Federal De­ posit Insurance Act (12 U.S.C. 1817), in determining its assessment base, shall maintain such records as will readily permit verification of the correctness of its assessment base.

Retention period: 5 years from the date of the filing of any certified state­ ment, except that when there is a dis­ pute between the insured bank and the Corporation over the amount of any assessment the bank shall retain such records until final determination of the issue. 12 U.S.C. 1817(b); 12 CFR 304.3 1.2 Insured banks.

To keep certified statement forms. Retention period: Same as for item 1.1. 12 CFR 304.3 XXIII. FEDERAL HOME LOAN BANK BOARD 1. Federal Savings and Loan System 1.1 Federal savings and loan associa­ tions.

To keep at home office and branch offices complete records of all business transactions, and to keep at agencies an original record of all business transacted at such agencies.

Retention period: Not specified. CFR 545.15,545.20 1.2 Federal savings and loan associa­ tions.

To maintain a detailed record of the transactions made at each mobile facility operated by the association. Retention period: Not specified. 12 CFR 545.14-4 1.3 Federal savings and loan associa­ tions.

To establish and maintain such books, records, and accounting practices as will clearly and fully disclose the operations of a data processing service center In which two or more Institutions partici­ pate.

Retention period: Not specified. 12 CFR 545.14-3 1.4 Federal savings and loan associa­ tions.

To keep records for each real estate loan, the security for which Includes one or more dwelling units. Retention period: Not specified. CFR 545.6-1 1.5 Federal savings and loan associa, tions.

To keep a record of the status of taxes, assessments, insurance premiums, and other charges on all real estate on which the association has loans or which Is owned by it.

Retention period: Not specified. 12 CFR 545.6-11 1.6 Federal savings and loan associa. tions.

To keep a signed copy of the report of the appraisal of each parcel of real estate owned made at the time of its acquisi­ tion.

Retention period: Not specified. 12 CFR 545.19 1.7 Federal savings and loan associations.

To keep signed statements of inten­ tion to make regular monthly payments of a specified amount to bonus accounts. Retention period: Not specified. 12 CFR 545.2-2 1.8 Federal savings and loan associations. [Added] To earmark all real estate loan invest­ ments subject to percentage limitations so that the association will be able to de­ termine the total investments allocable to any percentage-limitation category. Retention period: Not specified. 12 CFR 545.6-7 2. Federal Savings and Loan Insurance Corporation 2.1 Institutions insured by the Federal Savings and Loan Insurance Corpo­ ration.

To establish and maintain such ac­ counting and other records as will pro­ vide an accurate and complete record of all business transacted by it and, without any limitation on the generality of the foregoing, to establish and maintain rec­ ords with respect to: (1) loans on the security of real estate,' (2) properly pur­ chased subject to, or with assumption by a third party of, an institution’s loan, (3) loans sold, (4) the acquisition or mortgaged security, (5) insured ac­ counts, and (6) such other records as are required by statute or by any other reg­ ulation to which such institution is sub- Retentlon period: Not specified. 12 CFR 563.17-1 2.2 Institutions insured by the Fed®^ Savings and Loan Insurance Corpo­ ration.

To keep a dated, signed copy of each report of appraisal of each paxcAoixeu estate owned which is a scheduled item Retention period: Not specified. CFR 563.17-2 2.3 Institutions insured by the Savings and Loan Insurance Corpo­ ration.

To keep signed appraisals of loans located more than fifty mile institution’s principal office. Retention period: Not specified. CFR 563.10 FEDERAL REGISTER, VO L. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE XXVI 1.6 2.4 Institutions insured by die Federal 2.11 Institutions insured by the Federal Savings and Loan Insurance Corpo- Savings apd Loan Insurance Corporaration.

lion.

T o k e e p r e c o r d s S h o w i n g c o m p l i a n c e w ith t h e l i m i t a t i o n s o n r e a l e s t a t e l o a n s to o n e b o r r o w e r i f t h e t o t a l b a l a n c e s o f a ll o u t s t a n d i n g l o a n s o n t h e s e c u r i t y o f real e s t a t e o w e d t o a n i n s t i t u t i o n b y a n y one b o r r o w e r e x c e e d s $ 1 0 0 ,0 0 0 . R e t e n t i o n p e r i o d :

N o t s p e c i f i e d .

1 2 C F R 5 6 3 .9 - 3 2.5 [Reserved! 2.6 Institutions insured by die Federal Savings and Loan Insurance Corpo­ ration.

(a) To establish and maintain by a separate ledger control or otherwise rec­ ords showing the aggregate of outstand­ ing balances of all accounts opened or increased as the result of the services of a broker and to make and retain an itemized record of each payment of sales commission to any broker, identifying each account and stating the amount thereof in respect to whicn such sales commission is paid.

(b) To retain original or signed du­ plicate of each agreement by which a broker is employed, engaged, or retained. Retention period: Not specified. 1.1 CFR 563.25 To maintain such books and records as will support its financial statements and reports to the Corporation. Retention period: Not specified. 12 CFR 563.23-3 3. Federal Home Loan Bank System 3.1 Federal Home Loan Bank Members. To maintain such records as may be required to certify compliance with li­ quidity requirements.

Retention period: Not specified. 12 CFR 523.13 3.2 Federal Home Loan Bank mem* / hers participating in the housing opportunity allow, noe program.

[Amended] To keep a copy of borrowers applica­ tion and the originals of all other closing documents.

Retention period: Not specified. 1? CFR 527.6, 527.16 XXIV. FEDERAL MARITIME COMMISSION Independent ocean freight forward­ ers.

2.7 Institutions insured by the Federal Savings and Loan Insurance Corpora­ tion.

To include in its account records evi­ dence of any relationship pursuant to which file funds in an account are in­ vested, such as trustee, agent, custodian or executor, which may provide a basis for additional insurance, together with any details concerning the relationship and the Interests of other parties in the account, unless such details are ascer­ tainable from the records of the accountholder maintained in good faith and in the regular course of business. In connection with a trust account, to include in its account records the name of both the settlor (grantor) and the trustee of the trust and to keep an ac­ count signature card executed by the trustee.

In connection with joint accounts, to wep' an account signature card perexecuted by each co-owner. period: Not specified. 12 CFR 564.2, 564.9 2*8 Institutions insured by the Federal Savings and Loan Insurance Corpora­ tion.

a«?* connection with the sale of real estate owned by an Insured Institution, to mamtein records of the book value of thA estate at the time of sale and me puce at which it was sold. c S t563123-lPeri°d: N<>t specmed- 12 Savings and loan holding companies* may°hT^itaiv Sucl1 k°°ks 811(1 records aa and by the Federal Savings RetSX durance Corporation. C^tention period: Not specified. 12 [Reserved] (a) To keep books of account and rec­ ords, including each document prepared, processed, or obtained by the licensee, in connection with carrying on the business of forwarding Retention period: 5 years. 46 CFR 510.23 (b) To keep in its files a true copy, or if oral, a true and complete memorandum of every special arrangement or con­ tract with its principal, or modification or cancellation.

Retention period: Not specified. 46 CFR 510.25 1.2 Carriers and conferences o f carriers. To keep records of votes on each ques­ tion voted on.

Retention period: At least 2 years. 46 CFR 537.4 1.3 Resident representative o f a con­ ference or other rate-making group domiciled outside the United States. To keep a complete record of requests and complaints filed by shippers and consignees situated hi the United States and its territories.

^Retention period: 2 years. 46 CFR 527.5 XXV. FEDERAL POWER COMMISSION 1.1 Public utilities and licensees.

[Amended] To maintain records as indicated in section cited.

Retention period: Various. 18 CFR 125.3 1.2 Natural gas companies. [Amended] To maintain records as indicated in section cited.

Retention period: Various. 18 CFR 225.3 XXVI. FEDERAL RESERVE SYSTEM [Renumbered] ' 1.1 Persons extending credit for purpose o f purchasing or carrying margin securities.

To maintain such records as shall be prescribed by the Board of Governors of the Federal Reserve System to enable it to perform the functions conferred upon it by the Securities Exchange Act of 1934.

, Retention period: Not specified. 12 CFR 207.3 1.2 Persons extending credit for purpose o f purchasing or carrying margin securities.

To maintain statements obtained in conformity with requirements of Federal Reserve Form G-3 in connection with any extension of credit secured directly or Indirectly, in whole or in part, by col­ lateral that includes any margin security. Retention period: 3 years after the credit is extinguished. 12 CFR 207.1 1.3 Banks extending credit for purpose o f purchasing or carrying margin stocks, t Amended ] To maintain statements obtained in conformity with requirements of Federal Reserve Forms: U -l in connection with any credit seemed directly or indirectly, in whole or in part, by any stock (unless specifically not required); U-2 in con­ nection with credit extended to an OTC market maker; U-3 in connection with credit extended to a third market maker; U-5 and U-6 in connection with credit extended to block positioners. Retention period: 3 years after the credits are extinguished. 12 CFR 221.3 1.4 Brokers and dealers extending credit. To maintain statements obtained in conformity with requirement of Federal Reserve Form T-4 for every extension of credit on a margin security (other than an exempted security) not for the pur­ pose of purchasing or carrying or trading in securities.

Retention period: 3 years after the credit is extinguished. 12 CFR 220.7 1.5 Persons obtaining credit that is collateralized by securities. To maintain such records as shall be prescribed by the Board of Governors of the Federal Reserve System to enable iit to perform the functions conferred upon it by the Securities Exchange Act of 1934.

Retention period: Not specified. 12 CFR 224.4 1.6 Persons obtaining credit from out­ side the United States that is collat­ eralized by securities. To maintain records substantially in conformity with requirements of Federal Reserve Form X -l in connection with credit obtained from sources outside the United States, with certain exceptions, if the credit is secured in any way by collateral that includes any United FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JAN UARY 18, 1973

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XXVI 1.7 RECORD RETENTION GUIDE States security or security registered on a national securities exchange. Retention period: 6 years after credit is extinguished. 12 CFR 224.2 1.7 Creditors making disclosures under the Truth in Lending Act. To maintain evidence of compliance with Federal Reserve Regulation Z. Retention period: 2 years after date of each disclosure. 12 CFR 226.6 XXVII. FEDERAL TRADE COMMISSION 1.1 W ool products manufacturers. To keep records of the various fibers used in wool products. The records should show not only the fiber content of wool, reprocessed wool, and reused wool, but also any other fibers used. Such records should contain sufficient information whereby each of the wool products manufactured can be identified with its respective record of fiber con« tent including the source of the material used therein.

Retention period: 3 years. 16 CFR 300.31 1.2 Fur products manufacturers and dealers in furs and fur products. To keep records showing all the in­ formation required under the Fur Prod­ ucts Labeling Act and under rules and regulations relating to such products or furs in a manner that will permit proper identification of each fur product or fur manufactured or handled. The item number required to be assigned to a fur product and to appear on the label and on the invoice relating to such product must appear in the records in such a manner as to identify the product through the various processes of manu­ facture, from whom purchased and the date of purchase; if exemption on basis of cost claimed, records of cost required. Retention period: 3 years. ¿6 CFR 301.39, 301.41 1.3 Dealers advertising prices o f furs and fur products.

To keep records to support pricing representations where c o m p a r a t iv e prices and percentage savings claims are used in advertising.

Retention period: Not specified. 16 CFR 301.44 1.4 Persons guarantying as to flam­ mable quality o f fabrics in wearing apparel on basis o f guaranties re­ ceived by them.

To keep the guaranty received and identification of the fabric or fabrics guaranteed.

Retention period: 3 years after guar­ anty furnished. 16 CFR 302.8 1.5 Persons guarantying as to flam­ mable quality o f fabrics in wearing apparel on basis o f class tests. To keep records showing (a) identifi­ cation of the class test; (b) fiber compo­ sition, construction, and finish type of the fabrics; (c) a swatch of each class of fabrics guaranteed.

Retention period: 3 years after test 16 CFR 302.8 1.6 Persons guarantying as to flam­ mable quality o f fabrics in wearing apparel who have made tests thereof. To keep records showing (a) style or range number, fiber composition, con­ struction, and finish type of each fabric used in the article of wearing apparel, including a swatch of the fabric tested; (b) stock or formula number, color, thickness and general description of each film used in the article and a sam­ ple of the film; (c) results of actual tests.

Retention period: 3 years after test. 16 CFR 302.8 Retention period: Not specified. .16 CFR 302.14(b) 1.12 Packagers or labelers engaged m retail sale price representations.

To maintain Invoices or other records in compliance with sections cited for those sponsoring (a) cents-off represen­ tations; (b) introductory offers; and (c) economy size representations. Retention period: (a) 1 year beyond year in which representation is made; (b) 1 year subsequent to offer; and (c) 1 year. 16 CFR 502.100(d), 502.101(e), 502.102(d) 1.7 Textile fiber products manufacturers and distributors substituting labels. To keep records of the various fibers used in the manufacture of textile fiber products. Such records should contain sufficient information whereby each of the textile fiber products manufactured can be identified with its respective rec­ ord of fiber content including the source of the material used therein. Those substituting labels shall keep such records as will show the informa­ tion set forth on the label removed and the name of the person from whom such textile fiber product was received. Retention period: 3 years. 16 CFR 303.39 1.8 Importers o f flammable textile fabrics or articles o f wearing apparel. To maintain records which establish that the Imported flammable textile fabrics or articles of wearing apparel have been shipped for appropriate flam­ mability treatment and that such treat­ ment has been completed, and records showing disposition of such fabrics or articles of wearing apparel subsequent to the completion of such treatment. Retention period: Not specified. CFR 302.14(c) 1.9 Persons selling flammable fabrics or using such fabrics in interlinings or other exempted unexposed parts o f wearing apparel.

To maintain records which show the acquisition, disposition, and end use or Intended end use of such fabrics. Retention period: Not specified. 16 CFR 302.6(a) 1.10 Persons selling flammable fabrics or using such fabrics in hats, gloves, and footwear.

To maintain records which show the acquisition, disposition, and end use or intended end use of such fabrics. Retention period: Not specified. 16 CFR 302.6(b) 1.11 Persons shipping flammable fab­ rics or articles o f wearing apparel for processing.

To maintain records which establish that the flammable textile fabrics or articles of wearing apparel have been shipped for appropriate flammability treatment and that such treatment has been completed, and records showing disposition of such fabrics or articles of wearing apparel subsequent to the com­ pletion of such treatment. 1.13 Manufacturers of carpets and rugs subject to flammability standard FF 1—70. [Amended] To maintain records of (a) tests made to guarantee flammable quality including all identifying numbers, symbols, and specifications, a sample of carpet covered by guaranty, a copy of each test report, and a record showing the yardage at which test was performed; (b) the guar­ anty received and identification of carpet or rug.

Retention period: 3 years (a) from date tests performed; (b) from date guaranty furnished. 16 CFR 302.15 XXVIII. GENERAL ACCOUNTING OFFICE 1.1 Contractor using Government bill of lading as shipper.

To keep bill of lading, memorandum copy, certified by initial carrier’s agent Retention period: Where the bill of lading covers shipments made under a Government contract having a records retention clause, the memorandum copies should be retained together with other records pertaining to the contract for the specified period. When the ship­ ment is made under a Government con­ tract not having a records retention clause, the contractor’s normal business practice as to retention of similar rec­ ords may be followed. 4 CFR 52.18 1.2 Contractors Having Government contracts negotiated without adver­ tising.

To keep records pertaining to the con­ tracted project. This requirement does not apply to contracts with foreign con­ tractors or subcontractors, including foreign governments or agencies thereor, excepted from the requirement pinw»®* to 10 U.S.C. 2313(c) or 41 U.S.C. 254(c). Nor does this requirement apply to certain contracts entered in with foreign governments « w jj agencies for service rendered to uw United States or its agencies withmine continental limits of the Uidted Sta or to purchases made outside the tlnental limits of the United States under section 633(a) of the ^orfo? 1454 slstance Act of 1961. 75 St&t. «4 , ' 22 U.S.C. 2393(a), as Implemented w Executive Order 11223, May 12, or under the Peace Corps Act, 7 612, 22 U.S.C. 2501 et seq. as imP^ mented by Executive 0™er June 30,1971.

FEDERAL REGISTER, VO L. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE XXIX 1.9 Retention period: 3 years after final payment under contract. 41 U.S.C. 254; 10 U.S.C. 2313.

However, subcontracts under contracts for experimental, de­ velopmental or research work may con­ tain clauses specifying that records pertaining to such subcontract need be retained only 3 years after final payment under the subcontract.

Comptroller General’s decision B-101404, September 8,1952 1.3 Contractors and subcontractors hav­ ing Government contracts or subcon­ tracts under Public Law 85—804, relating to national defense. To keep pertinent books, documents, papers, and records related to contracts and subcontracts, and amendments or modifications thereof, entered into without regard to other provisions of law governing contracts in order to facilitate the national defense under Public Law 85-804, August 28, 1958, as amended (50 U.S.C. 1431-1436) as implemented by Executive Order No. 10789, November 14, 1958, as amended (50 UJ5.C. 1431 note). This requirement does not apply to . con­ tracts with foreign contractors or sub­ contractors, including foreign govern­ ments or agencies thereof, excepted from the requirement pursuant to *50 U.S.C. 1433(b).

Retention period: 3 years after final payment under contract.

U.S.C.

1433(b). However, subcontracts under contracts for experimental develop­ mental or research work may contain clauses specifying that records pertain­ ing to such subcontract need be retained only 3 years after final payment under the subcontract. Comptroller General’s decision B-101404, September 8,1952. 1.4 Newspapers, magazines, or outdoor advertising businesses or operators. [Added] To maintain all certifications and au­ thorizations needed by or for each legally qualified candidate for Federal elective office and record of date used and charges made.

Retention period: 2 years. 11 CFR 4.12 1.5 Treasurers o f political committees and candidates. [Added] To maintain full and complete records °i proceeds from all fund raising events 85 well as sale of campaign emblems, lit­ erature, pins, etc.

Retention period: 4 years. 11 CFR 14.4 XXIX. GENERAL SERVICES ADMINISTRATION ^ contractors and subcontractors, having contract of *¿5,000 or more or having termina­ tion inventory worth $5,0 0 0 or more.

InJ «»e*ep records essential to determinsuhf*A«ffor^iance under the contract or ^contract and to Justify the settie- “ ^ W required by the Contract 1944 (41 U.S.C. 101this n S * 18 U‘S-C- 443 (excluded from traptor>Iislon,are contractor or subconr records title to which Is transf erred to a Federal agency;

war contractor or subcontractor records that are included by Federal agencies on rec­ ords disposition schedules approved by the Congress in the manner provided in the Records Disposal Act (44 U.S.C. ch. 33), and war contractor or subcon­ tractor. records disposal of which Is approved in writing by the Administrator of General Services and the Comptroller General of the United States). Retention period: (a) 5 years after such disposition of termination inven­ tory by such war contractor or subcon­ tractor or Government agency, or (b) 5 yeans after the final payment or settle­ ment of such war contract or subcon­ tract, whichever applicable period is longer. 41 CFR 101-13.3 1.2 Recipients o f Federal grants or al­ locations for collecting and publish­ ing historical documents. To keep such records as the Adminis­ trator of General Services shall prescribe, including records which fully disclose the amount and disposition of such funds, the total cost of the undertaking, the portion of the cost supplied by other sources, and such other records as will facilitate an effective audit. Retention period: Not specified. 44 U.S.C. 2506 1.3 C on tractors and subcontractors under negotiated contracts pursuant to 41 U.S.C. 2 5 4 (c ). To maintain books, documents, papers, and records involving transactions re­ lating to the contract or subcontract. Retention period: 3 years after final payment under the contract or subcon­ tract or until expiration of the time periods for certain records specified in 41 CFR Part 1-20, • whichever expires earlier. 41 CFR 1-3.814-2 <e), 1-7.101-10, 1-7.602-7 1.4 Contractors with contracts contain­ ing the Small Business Subcontract­ ing Program clause, and subcon­ tractors with contracts containing provisions which conform substan­ tially to the language o f that clause. Maintain records showing information required by the clause.

Retention period: 1 year after award of the contract or subcontract or for such longer period as may be required by any other clause of the contract, sub­ contract, or applicable law or regulation. 41 CFR 1-1.710-3 (b) 1.5 Contractors with contracts contain­ ing the Labor Surplus Area Subcon­ tracting Program clause, and subcon­ tractors with contracts containing provisions which conform substan­ tially to the language o f that clause. Maintain records showing procedures which have been adopted to comply with the policies set forth in the clause. Retention period: 1 year after award of the contract or subcontract or for such longer period as may be required by any other clause of the contract, sub­ contract, or applicable law or regulations. 41 CFR 1-1.805-3 (b) 1.6 Contractor« with fixed-price supply contracts containing the standard in­ spection clause.

Keep complete records of all inspection work by the contractor and make such records available to the Government. Retention period: During performance of the contract and for such longer period as may be specified elsewhere in the contract. 41 CFR 1-7.101-5 1 .7 Contractors with fixed-price con­ tracts in excess o f $2,500 for (a ) sup­ plies, or (b ) experimental, develop­ mental, or research work where a profit is contemplated, when such contracts contain the standard longform Termination for Convenience o f the Government clause. Unless otherwise provided for in the contract, or by applicable statute, pre­ serve and make available to the Govern­ ment at all reasonable times at the office of the contractor but without direct charge to the Government, all his books, records, documents, and other evi­ dence bearing on the costs and expenses of the contractor under the contract and relating to the work terminated there­ under, or, to the extent approved by the contracting officer, photographs, micro­ photographs, or other authentic repro­ ductions thereof.

Retention period: 3 years after final settlement under the contract 41 CFR 1-8.701 ■> 1.8 Contractors with fixed-price con­ struction contracts estimated to ex­ ceed $ 10 ,000, when such contracts contain the standard Termination for Convenience o f the Government clause.

Unless otherwise provided for in the contract, or by applicable statute, pre­ serve and make available to the Govern­ ment at all reasonable times at the office of the contractor but without direct charge to the Government, all his books, records, documents, and other evi­ dence bearing on the costs and expenses of the contractor under the contract and relating to the work terminated there­ under, or, to the extent approved by the contracting officer, photographs, micro­ photographs, or other authentic repro­ ductions thereof.

Retention period: 3 years after final settlement under the contract. 41 CFR 1-8.703 1.9 Sellers with fixed-price subcon­ tracts which contain the termination clause suggested for use in such con­ tracts.

Unless otherwise provided for in the subcontract, or by applicable statute, make available to the buyer and the Gov­ ernment at all reasonable times at the office of the seller all his books, records, documents, or other evidence bearing on the costs and expenses of the seller under the subcontract and in respect of the termination of work thereunder, or, to the extent approved by the Govern­ ment, photographs, microphotographs, or other authentic reproductions thereof. FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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XXIX 1.10 RECORD RETENTION GUIDE Retention period: 3 years after final settlement under the contract. 41 CFR 1-8.706 1.10 C on tractors and subcontractors under contracts entered into, amend* ed, or modified under the extraordi­ nary, emergency authority granted by the act o f August 28, 1958 (7 2 Stat. 9 7 2 ; 50 U .S.C. 1 4 3 1 -1 4 3 5 ). To maintain books, documents, papers, and records involving transactions re­ lating to the contracts. Retention period: 3 years after final payment or until expiration of the time periods for the particular records spec­ ified in Part 1-20 of the Federal Procure­ ment Regulations (41 CFR1-20), which­ ever expires earlier. 41 CFR 1—17.206(e) tract or until expiration of the time pe­ riods for certain records specified in 4l CFR Part 1-20, whichever expires ear­ lier: (2) if contract or subcontract is completely or partially terminated, the records relating to the work terminated shall be preserved for 3 years from the date of any resulting settlement; or (4) records which relate to appeals under the “Disputes” clause of the contract, liti­ gation or the settlement of claims arising out of performance of the contract or subcontract, or costs and expenses of the contract or subcontract as to which ex­ ception has been taken by the contract­ ing officer, shall be retained until dis­ position has been made of such appeals, litigation, claims, or exceptions. 41 CFR 1-3.814-2(0,1-7.101-30,1-7.602-5 1.11 [Deleted] 1.12 Participants in the lead and zinc stabilization program pursuant to act o f October 3 ,1 9 6 1 (7 5 Stat. 7 6 6 ; 30 U .S.C. 6 8 1 -6 8 9 ). To keep any pertinent books, docu­ ments, papers, and records of any par­ ticipant involving transactions related to the program established under the regu­ lations of 41 CFR 101-15 and authorized representatives of the United States Gov­ ernment shall have access to and the right to examine such records. Retention period: 3 years after termi­ nation of the program, 41 CFR 101- 15.109 1.13 Contractors and subcontractors re­ quired to submit cost and pricing data in conjunction with certain firm fixed-price or fixed-price with escala­ tion negotiated contracts in excess of $ 10 0 ,0 0 0 or in conjunction with cer­ tain contract modifications in excess o f $ 10 0 ,000.

To maintain books, records, documents, and other supporting data which will permit adequate evaluation by the con­ tracting officer or his authorized repre­ sentatives of the cost or pricing data sub­ mitted, along with the computations used therein, which were available to the con­ tractor or subcontractor as of the date of execution of his Contractor’s Certificate of Current Cost or Pricing Data. Retention period: 3 years after final payment under the contract or subcon­ tract or until expiration of the time pe­ riods for certain records specified in 41 CFR Part 1-20, whichever expires earlier. 41 CFR 1-3.814-2 (a) and (b), 1-7.101- 30, 1-7.602-5 1.14 Contractors and subcontractors hav­ ing certain cost-reimbursement type, time and material, labor-hour, in­ centive, or price redeterminable contracts in excess o f $ 10 0 ,000.

To maintain books, records, docu­ ments, and other evidence and account­ ing procedures and practices, sufficient to reflect properly all direct and indirect costs of whatever nature claimed to have been incurred for the performance of the contract or subcontract. Retention period: 3 years after final payment under the contract or subcon­ XXX. INTERSTATE COMMERCE COMMISSION 1.1 Refrigerator car lines. To keep records as listed in the part cited.

Retention period: Various. 49 CFR Part 1220 1.2 Railroad companies.

To keep records as listed in the part cited.

Retention period: Various. 49 CFR Part 1220 1.3 Electric railway companies. To keep records as listed in the part cited.

Retention period: Various. 49 CFR Part 1221 1 .4 [Reserved] 1.5 Express companies.

To keep records as listed in the part cited.

Retention period: Various. 49 CFR Part 1223 1.6 Pipeline companies.

To keep records as listed In the part cited.

Retention period: Various. 49 CFR Part 1224 1.7 Persons furnishing cars to railroads. To keep records as listed in the part cited.

Retention period: Various. 49 CFR Part 1225 1.8 Rate-making organizations. To keep records as listed in the part cited.

Retention period: Various. 49 CFR Part 1253 1.9 Motor carriers and brokers. To keep records as listed in the part cited.

Retention period: Various. 49 CFR Part 1226 1.10 W ater carriers.

To keep records as listed in the part cited.

Retention period: Various. 49 CFR Part 1227 1 .1 1 F re ig h t fo rw ard ers. To keep records as listed in the part cited.

Retention period: Various. 49 CFR Part 1228 XXXI.

NATIONAL AERONAU- TICS AND SPACE ADMINIS­ TRATION 1.1 Contractors with negotiated fixed, price supply contracts and purchase orders or fixed-price research and development contracts, in excess of $2,500.

To maintain books, documents, papers, and records involving transactions re­ lated to the contract.

Retention period: 3 years after final payment under the prime contract, or as specified in Appendix M of NASA Pro­ curement Regulation. 41 CFR 18-7.104- 15; 18-7.302-6 1.2 Subcontractors with contracts or purchase orders in excess of $2,500 (excluding subcontracts or purchase orders for public utility services at rates established for uniform ap­ plicability to the general public) under negotiated fixed-price supply contracts and purchase orders or fixed-price prime research and de­ velopment contracts, in excess of $2,500. [Amended] To maintain books, documents, papers, and records involving transactions re­ lated to the subcontract. Retention period: 3 years after final payment under the subcontract, or as specified in Appendix M of NASA Pro­ curement Regulation. 41 CFR 18-7.104- 15; 18-7.302-6 1.3 Contractors with cost-reimbursement type contract, including faculties contracts.

To maintain books, records, docu­ ments, and other evidence pertaining to the expenses for which reimbursement is claimed.

Retention period: 3 years after date oi Inal payment, until settlement of nation, or as specified by Appendix Mo STASA Procurement Regulation. 41 w » L8-7.203-7; 18-7.402-7; 18-7.451-7; 18- 7.460-6; 18-7.702-13; 18-7.703-11; 18- 7.704-5 L.4 Subcontractors with subcontracts of a cost, cost-plus-fixed-fee, umc’®. [ material, or labor-hour type under cost-reimbursement type prim tracts, including facilities contr To maintain books, records, doc1-' ments, and other evident* p e rte j^ g all direct and indirect costs of whatever nature for which reimbursement » claimed under the subcontract. Retention period: 3 .XearAxfiiffnt of of final payment, untU settlement^ litigation, or as specified by AgJ??“ * JJ of NASA Procurement Regula^J;, 7; CFR 18-7.203-7; 18-7.402-7; 13-7.451 £ 7.704-5 FEDERAL REGISTER, V O L 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE XXXI 1.21 1.5 Subcontractors w ith subcontracts in excess o f $2,500 o n oth er th an cost, cost-plus-fixed-fee, tim e-and -m aterial or labor-hour b asis (e x c lu d in g sub­ contracts o r p u rch ase o rd ers fo r p ub ­ lic utility services at rates established for u n ifo rm ap p lica b ility to the gen­ eral p u b lic) u n d er cost-reim burse­ ment type p rim e contracts, in clu d in g facilities contracts.

To maintain books, documents, papers, and records involving transactions re­ lated to the subcontract. Retention period: 3 years after final payment under the subcontract, or as specified by Appendix M of NASA Pro­ curement Regulation. 41 CFR 18- 7.203-7; 18-7.402-7; 18-7.451-7; 18-7.- 460-6; 18-7.702-13; 18-7.703-11; 18-7.- 704-5 1.10 Industrial contractors having Gov­ ernment furnished property. To maintain adequate records of all Government property, whether fur­ nished to or acquired by them for the account of the Government, in accord­ ance with the provisions of “Control of Government Property in Possession of Contractors" (Appendix B, Subpart 3, NASA Procurement Regulation). Retention period: Not specified. 41 CFR 18-13.702; 18-13)703 1.11 Contractors furnishing special tool­ ing under fixed-price contracts. To maintain property Control records on all special tooling which they furnish. Retention period: Not specified. 41 CFR 18-13.704 1.6 Contractors with fixed-price con­ tracts in excess o f $2,500 for supplies or experimental, developmental or research work other than (a ) con­ struction, alterations or repair of buildings, bridges, roads, or other kinds of real property or (b ) experi­ mental, developmental or research work with educational or nonprofit institutions when no profit is con­ templated.

To maintain books, records, docu­ ments and other evidence bearing on the cost and expenses of the contractor under the contract and relating to work terminated (may be kept in microfilm or other photographic form to the ex­ tent approved by the contracting officer). Retention period: 3 years after final settlement. 41 CFR 18-8.701 1.7 Contractors with fixed-price con­ struction contracts amounting to more than $ 10 ,000.

To maintain books, records, docu­ ments and other evidence bearing on the cost and expenses of the contractor under the contract and relating to work terminated (may be kept in microfilm or other photographic form to the extent approved by the contracting officer). Retention period: 3 years after final settlement. 41 CFR 18-8.701 1*8 Subcontractors with fixed-price sub­ contracts.

To maintain books, records, docu­ ments, and other evidence bearing on ¡»eort and exPenses of the contractor “ufler the contract and relating to work jmmfinated (may be kept in microfilm or omer photographic form to the extent Ppr?Ve£ ky the contracting officer). spff£ntl?n perIod: 3 years after final settlement. 41 CFR 18-8.706 ^ Contractors with construction and Mftiin68, , contracts in excess o f States) WOrk within the United and°n^ep pa^,ro^ records showing name tlon rc^IeSi °* eack emPloyee, classificaber ’nf^ °* pay* daily and weekly num- Pay anrt^o ,worked» deductions from L w f ° tual pay received, tract Period: 3 years after con 12 ino completed.

^W3-l (d); 18-7.705-5 41 CFR 18- 1.12 Nonprofit contractors having Gov­ ernment furnished property under research and development contracts. To maintain records of Government property, whether furnished to or ac­ quired by them for the account of the Government, in accordance with the provisions of “Control of Government Property in Possession of Nonprofit Re­ search and Development Contractors" (Appendix C, Subpart 3, NASA Procure­ ment Regulation).

Retention period: Not specified. 41 CFR 18-13.706,18-13.707 1.13 All contractors and subcontractors other than those having firm fixedprice contracts.

To maintain books, records, docu­ ments, and other evidence and account­ ing procedures and practices sufficient to reflect all direct and indirect costs claimed to have been incurred and an­ ticipated to be incurred for the perform­ ance of the contract or subcontract. Retention period: 3 years after date of final payment or until final settlement of litigation, whichever is longer. 41 CFR 18-7.104-42; 18-7.203-29; 18-7.303- 29; 18-7.350-18; 18-7.402-30; 18-7.451- 30; 18-7.702-48; 18-7.703-41; 18-7.704-33 1.14 Contractors with facilities contracts providing for the use o f facilities. To maintain adequate property con­ trol procedures and records and a system of identification of the facilities. Retention period: Not specified. 41 CFR 18-7.702-17; 18-7.704-11 1.15 ' Contractors with contracts contain­ ing the Small Business Subcontract­ ing Program clause, and subcontrac­ tors with contracts containing provi­ sions which conform substantially to the language o f that clause. To maintain records showing (a) whether each prospective subcontractor is a small business concern, ’(b) proce­ dures which have been adopted to comply with the policies set forth in the contract clause entitled “Small Business Subcon­ tracting Program”, and (c) such other information required by the clause. Retention period: Not specified. 41 CFR 18-1.707-3 (b) 1.16 Contractors with contracts con­ taining an inspection clause. To keep complete records of all in­ spection work by the contractor and make such records available to the Government.

Retention period: During performance of the contract and for such longer period as may be specified elsewhere in the contract. 41 CFR 18-7.103-5; 18-7.- 203-5; 18-7.302-4; 18-7.402-5; 18-7.451- 5; 18-7.702-6; 18-7.703-6; 18-7.704-8 1.17 Contractors with contracts con­ taining the “ Data Requirements”

clause.

To maintain the following: (a) A set of engineering drawings suf­ ficient to enable manufacture of any equipment or items furnished under the contract, or a set of flow sheets and engi­ neering drawings sufficient to enable any performance of any process developed under the contract.

(b) Any subject data which is neces­ sary to explain or to helpr the Govern­ ment technical personnel understand any equipment, items, or process devel­ oped under the contract and furnished to the Government.

Retention period: 1 year after final payment under the contract. 41 CFR 18-9.202-1 (e) 1.18 _ Contractors with contracts provid­ ing for progress payments. To maintain control of progress pay­ ments and make available to the Gov­ ernment the books, records, and accounts thereof.

Retention period: During performance of the contract. 41 CFR 18-7.104-35 1.19 Contractors and subcontractors re­ quired to furnish cost and pricing data certificates. [Amended] To maintain books, records, documents, and other evidence which will permit adequate evaluation of the cost or pricing data submitted along with the computa­ tions and projections used therein. Retention period: 3 years after final payment or as specified in Appendix M of the NASA Procurement Regulation. 41 CFR 18-3.807-4 1.20 Contractors with fixed-price type letter contracts.

To maintain books, records, docu­ ments, and other evidence bearing on the cost and expenses of the contractor under the contract and relating to the work terminated (may be kept In micro­ film or other photographic form to the extent approved by the contracting officer).

Retention period: 3 years after final settlement. 41 CFR 18-8.701-1 1.21 Contractors subject to the Work Hours Act o f 1962.

To keep payroll records containing name, address, classification, rate of pay, hours worked, etc., for each employee. Retention period: 3 years. 41 CFR 18-12.303-1,18-12.403-1 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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XXXI 1.22 RECORD RETENTION GUIDE 1.22 Contractors and subcontractors sub- . ject to the Service Contract Act o f 1965.

To keep records of each employee, name and address, basic employment, earning record, and work time schedules. Retention period: 3 years after com­ pletion of the work. 41 CFR 18-12.1004 XXXII. NATIONAL CREDIT UNION ADMINISTRATION 1.1 [Deleted] 1.2 Custodians o f records o f Federal Credit Unions voluntarily liquidated. [Amended] To keep all records of the liquidated credit union necessary to establish that creditors were paid and that members’ shareholdings were equitably distributed. Retention period: 5 years following date of cancellation of the charter of the credit union. 12 CFR 710.13 XXXVI. PRICE COMMISSION 1.1 Persons selling or leasing property or services subject to the price and rent stabilization requirements. To maintain records to establish the base price for all property or services subject to Part 300 offered for sale and lease and the price at which property or services were actually sold or leased. Retention period: 4 years after last day of calendar year in which the trans­ action occurred or property acquired, whichever is later.

6 CFR 300.501 1.2 Lessors o f rental housing. [Revised] To maintain records showing base rent with respect to each residence and rea­ sons for any rent adjustment and cus­ tomary practices before August 14, 1971, with respect to increases in non­ recurring charges when rent increased. Retention period: 4 years. 6 CFR 301.401 (retention: 301.402) balances of all ledger accounts in the form of trial balances and records of the computation of aggregate Indebtedness and net capital;

questionnaires or applications for employment executed by associated persons of such member, broker, or dealer; and other records and accounts as specified in the sections cited.

Retention period: 6 years and 3 years as specified in the sections cited. Records may be microfilmed immediately. 17 CFR 240.17a-3, 240.17a-4 1.2 Exchange members, brokers, and dealers.

To keep all partnership articles, ar­ ticles of incorporation, charters, minute books, and stock certificate boots. Retention period: Life of business and its successors. Records may be micro­ filmed immediately. 17 CFR 240.17a-4 1.3 National securities exchanges. XXXIII. NATIONAL SCIENCE FOUNDATION 1.1 [W eather modificatimi activities— see II 8 .2 ] XXXIV. OFFICE OF ECONOMIC OPPORTUNITY 1.1 Community action agencies receiving financial assistance under title 11 of the Economic Opportunity Act. To keep a copy of each Administrative Cost Report, its supporting work sheets and a written explanation to explain the basis for classifying and allocating per­ sonnel costs, as part of their financial records.

Retention period: Not specified. 45 CFR 1068.3-8 XXXV. PANAMA CANAL COM­ PANY AND CANAL ZONE GOVERNMENT 1.1 Masters o f vessels at sea, destined for ports o f the Canal Zone. To keep sanitary log or other official record of sanitary conditions and correc­ tive measures taken.

Retention period: Discard at expira­ tion of voyage. 35 CFR 61.151, 61.153 1.2 Masters o f vessels transferring haz­ ardous liquid cargoes at a port o f the Canal Zone.

To keep original of the “Declaration of Inspection Prior to Bulk Cargo Transfer.”

Retention period: Discard at expira­ tion of voyage. 35 CFR 113.112 1.3 Vessels transiting or partially tran­ siting Panama Canal.

To keep a full set of plans and a copy of the measurements made at the time of issue of the national tonnage certifi­ cate of the vessel, as well as the national tonnage certificate.

Retention period: Until vessel is de­ commissioned. 35 CFR 133.32 1.3 Public utilities either not regulated by a regulatory agency, or regulated by a regulatory agency not certifi­ cated by the Price Commission.

[Added] To keep the certification by the public utility of compliance with 6 CFR 300.303 (a), and substantiating Information. Retention period: Not specified. 6 CFR 300.308 (c) and (d) XXXVII. RAILROAD RETIREMENT BOARD 1.1 Employers subject to contributions under the Railroad Unemployment Insurance Act for any calendar quar­ ter.

To keep such permanent records as are necessary to establish the total amount of compensation paid to employees, dur­ ing each such quarter for services per­ formed after June 30, 1939. Retention period: At least 5 years. 20 CFR 345.24 1.2 States (employment agencies). To make records available to Railroad Retirement Board.

Retention period: Not specified. U.S.C. 503(c)(1) 1.3 Employers subject to the Railroad Retirement Act.

To keep original records necessary to establish service and compensation for a number of years prior to 1937 which, when added to the years elapsed after 1936, total at least 50. Retention period: Not specified. 20 CFR 220.4 XXXVIII. SECURITIES AND EX­ CHANGE COMMISSION 1.1 Exchange members, brokers, and dealers.

To keep books and records relating to their business including blotters; ledg­ ers; other records of orders, purchases, and sales; records of the proof of money To keep copies of statements, exhibits, and other information regarding regis­ tered securities, filed pursuant to sections 12, 13, 14, and 16 of the Securities Ex­ change Act of 1934.

Retention period: The foregoing ma­ terials may be destroyed after 5 years in accordance with plans submitted to and declared effective by the SEC pur­ suant to its Rule 17a-6. 17 CFR 240.17a-6, 240.24b-3 1.4 Mutual and subsidiary service companies in registered public utility holding company systems.

[Amended] To keep uniform accounts and other records to show fully facts pertaining to all entries and supported by sufficient detail to permit ready identification and analysis. These accounts and other rec­ ords include not only accounting records in a limited technical sense, but all per­ tinent records such as minute books, contracts, billing computations, reports, memoranda, correspondence, other pa­ pers, and documents which may be use­ ful in developing history of or facts re­ garding any transaction recorded to accounts.

Retention period: Various. 17 CFR 256.01-8 and Part 256a 1.5 R eg istered p u b lic utility holding co m p anies w h ich a re not also oper­ atin g com panies. [Am ended] To keep uniform accounts and other •ecords to show fully facts pertaimns ill entries and supported by sufficient letail to permit ready identification malysis. These accounts and other rec- >rds include not only accounting recoras n a limited technical sense, but au rec- >rds such as minute books, stock bo ■ itockholder records, reports, memoranas, ¡ontracts, correspondence, other P P and documents which may be use ieveloping history of or facts resa any transaction recorded in accoun • Retention periods: Various. 1" 257.0-3 and Appendix to Part ¿oi FEDERAL REGISTER, V O L 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE XU 1.4—1.6 1.6 Registered investment companies ■»nil underwriters* brokers, dealers or investment advisers which are majority-owned subsidiaries o f such companies. [Amended] To keep such accounts, books, and other documents relating to its business as indicated in sections cited. Retention period: Various. Microfilm­ ing permitted after 3 years. 17 CFR 270.3la-1,270.31a-2 1.7 Depositor o f and principal under­ writer for any registered investment company other than a closed-end in­ vestment company.

To keep such accounts, books, and other documents as are required of brokers and dealers by rule adopted under Section 17 of the Securities Exchange Act of 1934, to the extent such records are necessary or appropriate to record such person’s transactions with such registered investment company. Retention period: Not less than 6 years. 17 CFR 270.31ar-l, 270.3 la-2 1.8 Investment adviser not a majorityowned subsidiary o f a registered in­ vestment company.

To keep such accounts, books, and other documents as are required of registered Investment advisers by rule adopted under Section 204 of the Invest­ ment Advisers Act of 1940, to the extent such records are necessary or appropri­ ate to record such person’s trans­ actions with such registered investment company.

Retention period: Not less than 6 years. 17 CFR 270.31a-l, 270.31a-2 1.9 Records prepared or maintained by others than person required to main­ tain and preserve them. [Amended] Permits records to be maintained or prepared by others on behalf of the person required to maintain and preserve such records, subject to certain agree­ ments required to be reduced to writing. See Rule 31a-3 for requirements as to such written agreements. Retention period: Not less than 6 3®*; 17 CFR 270.31ar-3 (retention: 270.3la-2) - Investment advisers making use o f mails or o f any means or instru­ mentality o f interstate commerce in connection with business as invest­ ment adviser (other than an adviser specifically exempted from registra­ tion pursuant to Section 2 0 3 (b ) o f *“® Investment Advisers Act o f 1940).

ft_'J0J nakf. keep, and retain the books i^ o r d s specified In section cited. 275204^2°n Perl0d: VarIous- 17 CFR 1*11 Nonmember brokers and dealei cu S “ aintain ^ r e n t records for ea< bS “ ®?“ specified In the section cite «etention period: 6 years. Records mi ^ flrSt 2 yearSl ^ *nd dealers submittii quotations.

tion°Cife^ iain records as specified in s© Retention period: 6 years and 3 years. Records may be microfilmed immedi­ ately. 17 CFR 240.15c2-ll (retention: 240.17ar-4) 1.13 Registered national securities ex­ changes and associations. [Added] To maintain a record of each extension granted to a broker or dealer pursuant to section cited including a summary of justification for granting such extension. Retention period: 3 years. 17 CFR 240.15c3-3 XXXIX. SMALL BUSINESS ADMINISTRATION 1.1 Corporations licensed under the Small Business Investment Act.

[Amended] To maintain (a) general and subsidi­ ary ledgers and special journals reflect­ ing all asset and valuation, liability, capital stock and surplus, income, and expense accounts; corporate charter, by­ laws, and proposal to operate; and all minute books, capital stock certificates or stubs, stock ledgers, and stock transfer registers; (b) applications, declarations, agreements, and all other documents and supporting materials relating to loan or investment; and (c) accounting records including vouchers, bank statements, memoranda, correspondence, etc. Retention period: (a) Permanent; (b) 6 years following repayment, sale," or other final disposition of the related loan or investment; (c) 6 years. Notwith­ standing the foregoing general statement of retention periods, after any book, document, or other record has been pre­ served for 3 years (or 3 years following final disposition of the related loan or investment, when applicable), a film of such record may be substituted therefor for the balance of the required time and the original destroyed. 13 CFR 107.1102 XL. UNITED STATES POSTAL SERVICE 1.1 Postage meter licensees. [Amended] To keep a Meter Record Book (Form S602-A), showing register readings of metered mail on each day of operation of the meter.

Retention period: At least 1 year from date of final entry. 39 CFR 144.2, 144.3 1.2 Postage meter manufacturers.

[Amended] To maintain, and make available for Inspection by Postal Service officials, a complete record by serial number of all meters manufactured, showing all move­ ments of each meter from the time it is produced until it is scrapped and the reading of the ascending register each time a meter is checked into or out of service through a post office. Retention period: At least 3 years after the meter Is scrapped. 39 CFR 144.9 1.3 Apartment h o u s e managers.

[Amended] To maintain, pursuant to Publication 17, “Apartment House Mail Receptacles, Regulations and Instructions,” records of keys supplied by manufacturers and jobbers, relating the key number to the receptable number, so that, when neces­ sary, new keys may be ordered and of the combinations of keyless locks so that new tenants may be given the combina­ tion.

Retention period: Key numbers—until the lock has been changed, when it may be destroyed; combinations to the key­ less locks—until the combination is changed, when it may be destroyed. 39 CFR 155.6 1.4 Commercial mail receiving agen­ cies.

To maintain a copy of Form 1583, Ap­ plication for Delivery of Mail Through Agent.

Retention period: During period of agency. 39 CFR 154.2 1.5 Contractors with the Postal Service. [Amended] To maintain and make available to the Postal Service books and records respecting (a) negotiated fixed-price supply contracts in excess of $5,000 (PCM, 7-104.15); (b) cost-reimburse­ ment supply contracts (PCM, 7-203.7); (c) cost or pricing data submitted by bidders or offerors (PCM, 3-814.2); and (d) time and material and labor hour contracts (PCM, 7-901.17). Retention period: At least 3 years after final payment under the contract pursuant to PCM. 39 CFR Part 601 (Ref­ erences given above are to the Postal Contracting Manual, incorporated by reference into the Code of Federal Regulations.) XLI. VETERANS ADMINIS­ TRATION 1.1 State owned or controlled hospitals and institutions distributing tax-free tobacco products to members or for­ mer members o f the Armed Forces of the United States.

To keep copies of orders and other pertinent documents Involved In the pur­ chase, storage, and distribution of taxfree tobacco products to eligible patients. Retention period: At least 3 years and available to the Veterans Administration and the Internal Revenue Service for Inspection purposes. 41 CFR 8-11.250-2 1.2 Medical schools, hospitals, and re­ search centers receiving grants under the V e te ra n s Hospitalization and Medical Services M o d e rn iz a tio n Amendments o f 1966.

To keep records of amount and dis­ position of grant, total cost of project and amount of cost of project received from other sources.

Retention period: 3 years after final payment. 38 CFR 17.266 x 1.3 Holders o f loans for mobile homes and lots.

To keep records of payments received, disbursements chargeable thereto, and dates thereof.

Retention period: Until Administrator ceases to be liable for loan. 38 CFR 36.4215 1 .4 -1 .6 [Reserved] No. 12—Pt. Il­ io FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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XU 1.7 RECORD RETENTION GUIDE 1.7 Educational institutions furnishing education or special restorative train­ ing under chapter 34 or 35, title 38, U.S. Code.

To keep appropriate records and ac­ counts, including but not limited to, (a) records and accounts which are evidence of tuition and fees charged to and re­ ceived from or on behalf of all students and trainees; (b) records of previous education or training of veterans and eligible persons enrolled under the law at time of admission and records of ad­ vance credit granted by institution; and (c) records of the veteran’s and eligible person’s grades and progress. Retention period: 3 years following termination of enrollment period, unless further retention requested by General Accounting Office or Veterans Adminis­ tration not later than 30 days prior to end of 3-year period. 38 CFR 21.4209 1.8 Educational institutions having vet­ erans and eligible persons under chapter 34 or 35, title 38, U.S. Code, supra, enrolled in courses which do not lead to standard college degree. To keep, in addition to the records and accounts described in item 1.7, above, records of leave, absences, class cuts, makeup work, and tardiness. Retention period: 3 years following termination of enrollment period, unless further retention requested by General Accounting Office or Veterans Adminis­ tration not later than 30 days prior to end of 3-year period. 38 CFR 21.4209 1.9 Educational institutions having vet­ erans and eligible persons under chapter 34 or 35, title 38, U.S. Code, supra, e n r o lle d in nonaccredited courses approved under section 1776, chapter 36, title 38, U .S. Code. To keep, in addition to records and accounts described in items 1.7 and 1.8, above, (a) records of interruptions for unsatisfactory conduct or attendance; and (b) records of refunds of tuition, fees, and other charges made to a vet­ eran or an eligible person who fails to enter the course or withdraws or is dis­ continued prior to completion of the course.

Retention period: 3 years following termination of enrollment period, unless further retention requested by General Accounting Office or Veterans Adminis­ tration not later than 30 days prior to end of 3-year period. 38 CFR 21.4209 1.10 Holders of loans guaranteed or in­ sured by the Veterans Administration under chapter 37 , title 38, U .S. Code. To keep a record of each loan showing the amounts of payments received on the obligation and disbursements chargeable thereto, and the dates thereof. Retention period: Until the Adminis­ trator ceases to be liable as guarantor or insurer of the loan. 38 CFR 36.4330 1.11 Holders of loans insured by the Veterans Administration under chap­ ter 37, title 38 , U.S. Code. To keep an insurance account showing the amounts credited as available for the payment of losses on insured loans made or purchased by the holder and the amounts debited on account of transfers of insured loans, purchases by the Veterans Administration under 38 CFR 36.- 4318, or payment of losses. Retention period: Until effective date of closing of insurance account by the Veterans Administration. 38 CFR 36.- 1.12 State approving agencies, institu­ tions, and training establishments participating in the vocational reha­ bilitation and education program. To maintain contracts, agreements, hr arrangements providing for number and frequency of reports, adequate financial records to support payment for each trainee, and attendance and progress records and number of inspection, ap­ proval and supervisory visits and item­ ized vouchers for payment, including salary and travel.

Retention period: 4 years following the date of the last payment or a longer pe­ riod if requested by the General Account­ ing Office or the Veterans Administra­ tion. 41 CFR 8-95.209 1.13 Training establishments furnishing training-on-the-job courses (other than a program o f apprenticeship) approved under section 1777, chap­ ter 36, title 38, U .S. Code. To keep In addition to records and ac­ counts described in item 1.7 above ap­ propriate records pertaining to such training Including, but not limited to (a) payroll records, (b) records of leave, absences, class cuts, makeup work, and tardiness.

Retention period: 3 years following termination of enrollment period, unless further retention requested by General Accounting Office or Veterans Adminis­ tration not later than 30 days prior to and of 3-yfear period. 38 CFR 21.4209 XUI. WATER RESOURCES COUNCIL 1.1 State agencies receiving funds under the Water Resources Planning Act. To maintain records relating to each allotment and grant and their allocabillty to the State comprehensive water and related land resources planning effort. Retention period: 3 years after last disbursement of funds. 18 CFR 703.10 SUPPLEMENTS Supplement I— Requirements Under the Second War Powers Act of 1942 The Second War Powers Act of March 27, 1942 (56 Stat. 185), provided that contractors with defense contracts placed after September 8,1939, could be required to produce any books or records deemed relevant for audit and inspection by any agency or officer designated by the President or the Chairman of the War Production Board. The effective­ ness of this Act was continued by the Act of June 30, 1953 (67 Stat. 120), for the duration of the national emergency pro­ claimed December 16, 1950, and for 6 months thereafter.

Supplement II— A eronautics and Space Requirements on Availability of Credentials for Inspection in 14 CFR Party Competency certificate Medical certificate 61.3............ 61.3.' 66.89..........

65.105.........

Parachute Riggers.... .......... 65. Ill......... Control Tower Operator 65.49..........

65.49.

Dispatchers..... .................. 66.51.......... 63.3............ 63.3.

63.3........... 63.3.

143.21.........

Manufacturers:

21.49..........

21.161.........

Airworthiness Certificate.. 21.181......... 141.7.

145.19........

147.39........

149.25.........

Air Carriers:

121.73.........

Flag................................ 121.73.........

12L 73.........

Air Carriers (Helicopter).... 127.19......... 129.13.........

129.15.........

375.20 375,21.........

Pilots.............................. 61.3............

Aircraft Operators:

Airworthiness Certificate.. 91.27.......... Registration Certificate__ 91.27.......... 121.73.........

Rotorcraft External— 133.27.........

Load Operators.

135.43........

Agricultural Aircraft Op- 137.57........

erators.

123.27.........

INDEX Explanation : H ie Index Is a guide to the persons, groups, or products covered by the subject titles In the list. It does not pur­ port to bring together under a given entry a complete analysis of all requirements re­ lating to a given business or product. Thus, a requirement affecting corporations In liqui­ dation will be found under "corporation” because the word appears In the subject title In the list.

There are many other require­ m ents, however, affecting corporations which m u st be sought, under "taxes”, “manufac­ turers”, “employers”, "contractors”, name of ■ product or other subject. In the same way general categories of persons to whom re­ quirements may apply (such as manufac­ turers or Importers) have been Included omy If they are particularly necessary In identi­ fying the applicability of the requirem ents. Item s Included in the Index are heyeaj" the department (or agency) number shown In the contents.

References are to agency a n * item numbers, not to F ederal Register pages.

A Accident register, motor vehicle, 3QI 2.1 Accidents, aircraft, XII 5.1, 5.2 Accounts, Bureau of, X I1 Ac t io n , x m „ .

.

Action Planning Commissions, Regional, Adjustment assistance under the Trad® Expansion Act; recipients of, n Adult education programs, IV 1 . 1 0 _ Advertising business, outdoor, x-a-v Aeronautics and Space Administration, National, XXXI , . Hin0 Aeronautics and space credentials, oupv Affirmative action compliance programs, Vm 2.36 FEDERAL REGISTER, VOL. 38, NO. 12—-THURSDAY, JANUARY 18, 1973

Page 153

RECORD RETENTION GUIDE Age Discrimination in Employment Act of 1967, v m 2.28 Aged, medical and health insurance pro­ grams for, IV 4.3-4.5 Agency for International Development, X2 Agents:

Cargo and miscellaneous vessels, XII 3.7,3.19,3.21 Foreign, VH 1.1 Passenger and miscellaneous vessels, XII 3.1 Shipping companies, II 5.1-5.9 Withholding, XI 4.41c Aging, activities for the, IV 5.5 Aging, Administration on, IV 5.1-5.7 Agricultural aircraft operators, XII 1.36; Supp.II Agricultural commodities: See also specific commodity Brokers, 12.23 Commisision merchants, 12.23 Crop insurance, I 8.1 Crushers, I 5.12 Dealers, 12.23 Distribution programs, 1 12.1,12.3,12.4, 12.8 Exporters, 1 11.7 Glnners, 15.18 Handlers and shippers, 1 2.1-2.24 Importing countries, I 11.8 Marketing orders, I 2.1-2.22, 2.24, 2.58 Price support programs, I 5.2-5.6, 5.13, 5.19 Sales for foreign currencies, 1 11.8 Suppliers, 1 11.5,11.8 Trading in, 1 6.1-6.15 Warehousing, I 2.38, 2.39, 2.41-2.44, 2.46-2.48 Agricultural fireworks, TV 2.22 Agricultural Marketing Service, I 2 Agricultural Service, Foreign, 1 1 Agricultural Stabilization and Conserva­ tion Service, 14 Agriculture, Office of the Secretary, 1 10 Agriculture Department: See Agricultural Marketing Service Agricultural Stabilization and Conservation Service Agriculture, Office of the Secre­ tary of Animal and Plant Health Inspec­ tion Services Commodity Credit Corporation Commodity Exchange Authority Export Marketing Service Farmers Home Administration Federal Crop Insurance Corpora­ tion Food and Nutrition Service Foreign Agricultural Service Packers and Stockyards Administration AID-financed programs or projects, sup­ pliers, X 2.2 Air carriers:

See also Aircraft and related subjects; and Carriers Alaskan, XVI 1.2 Charter trips, XVI 1.4,1.6a, 1.9,1.10 combustible cargo, x n 1.16 Commuter, XVI 1.3 candidates, XVI 1.11 or wine withdrawn « DV S*'0C^ in customs for use as supplies on aircraft, X I 8.52 D(Hnestic, XU 1.5-1.10, 1.39-1.41; XVI i-o, 1.9; Supp. n Explosives, transportation of, XU 1.16 Air carriers—Continued Flag, XH 1.5-1.10, 1.39-1.41; Supp. n Foreign, XVI 1.3, 1.4, 1.6a, 1.8, 1.9, 1.10; Supp. n Freight forwarders, XVI 1.3,1.5,1.7 Hawaiian, XVI 1.2 Helicopter, XH 1.13-1.15, 1.43-1.44; .

XVI 1.2; Supp. H Importers, H 2.18; XI 3.11 Interstate, XH 1.5-1.7, 1.13-1.15, 1.43- M 4 Irregular and off-route, XVI 1.4 Local service carriers, XVI 1.2 Supplemental, XH 1.5-1.7, 1.34, 1.39, 1.41; XVI 1.1,1.3,1.10; Supp. H Trunkline route carriers, XVI 1.2 Air Force; contractors and subcontrac­ tors, m 1.1; XI 4.43 Air Force, Department of the, in 1 Air navigation facilities, xtt 1.29 Air pollution control, X V m 1.3,1.5,1.6 Air taxi operators, small aircraft, x n 1.11 Air travel clubs, x n 1.45; Supp. n Aircraft and related subjects: Accidents, X n 5.1, 5.2 Air carriers. See Air carriers Air taxi operators, XII l.ll Air travel clubs, X n 1.45; Supp. n Civil, x n 1.12,1.49 Contractors constructing for the Army, the Navy, and the Air Force, XI 4.43,4.44 Designated alteration stations, x n 1.37 Diesel and special motor fuel, tax ex­ emption, XI 4.83 Dispatchers, x n 1.22; Supp. n Engineers, Supp. n Flight instructors, x n 1.19 Foreign:

Civil aircraft, XVI 1.6,1.12; Supp. n Importers of repair parts, n 2.12 Repair stations, X n 1.26 Fuel, XI 4.82 Ground instructors, Supp. n Instruction courses, XH 1.20,1.22-1.23, 1.27,1.38 Large aircraft, x n 1.5-1.7,1.35, 1.40 Manufacturers of aircraft and related equipment, XI 4.88b; x n 1.1-1.2,1.4, 1.30,1.42,1.47; Supp.H Mechanics, X n 1.27; Supp. n Navigators, Supp. n Owners and operators, II 2.32; XI 3.11; x n 1.3, 1.5-1.7, 1.11-1.12, 1.34-1.36, 1.40, 5.1, 5.2; XVI 1.6; Supp. n Parachute loft certifications, XH 1.28; Supp. n Parachute riggers, X n 1.21; Supp. n Pilots, XH 1.17-1.18,1.23; Supp. n Public service, XXI 1.15 Radio stations and carriers, XXI 1.14, 1.15,1.33 Repair stations, XH 1.4, 1.24-1.26; Supp. n Repairmen, Supp. n Rotorcraft external load operators, Supp. n Schools, x n 1.20, 1.22-1.23, 1.27, 1.38; supp. n Small aircraft, Xn l.ll Technicians, XH 1.27 Airports:

Air navigational facilities, X n 1.29 Beacons, x t t 1.48 Construction, XTT 1.31-1.33 Control tower personnel, Supp. n Developers, x t t 1.46 Airports—Continued Directional facilities, XH 1.48 Distance measuring equipment, XH 1.48 Public, X n 1.31-1.33 Alaska:

Air carriers, XVI 1.2 Radio stations, XXI 1.10,1.13 Alcohol:

Denatured, dealers, XI 8.16-8.18 Industrial use, XI 8.7 Tax free, XI 8.23 Users of rubbing alcohol base, XI 8.15 Alcohol, Tobacco and Firearms, Bureau of, XI 8 Aliens, nonresident, XI 4.41c Almonds; marketing orders, I 2.14-2.15 Aluminum; defense materials regula­ tions, n 2.4 Ammunition. See Firearms Anadromous Fish Act of 1965, H 8.8 Animal and Plant Health Inspection Service, I 3 Animals:

Diethylstilbestrol (DES) residue cer­ tification, 1 3.7 Exhibitors, I 3.8 Research, 1 3.8 Antibiotic drugs:

Exemption from certifications, IV 2.8 Manufacturers and processors, IV 2.16 Operators of establishments process­ ing, labeling, and shipping, IV 2.7 Shippers, IV 2.6, 2.16 Antifreeze solutions manufacturers, dis­ tributors, and users, X I 8.17 Apartment house managers, XL 1.3 Appalachian Regional Commission, XIV Apprentices and learners: Employers of, v m 1.9, 2.9, 2.11, 2.12, 2.15; XIX 1.2 Joint apprenticeship committees, v m 2.10 Sponsors of programs for, VUE 1.6 Student-workers, V m 2.12, 2.15 Apprenticeship committees, VH 2.10 Apricots; marketing orders, 12.6 Arbitrage operations in stocks and secu­ rities, XI 4.37 Area Redevelopment Act, n 1.1-1.3 Arms, ammunition, and implements of war. See Firearms Arm’s length charges, XI 4.20c Army:

Aircraft, XI 4.43 Contractors and subcontractors, XI 4.43 Army, Department of the, HI 2 ArsenicaJs importers and manufacturers, TV 2.28 Asbestos standards, VIH 4.8 Assistance Payments Administration, IV 5.60, 5.61 Associations:

See also Cooperative associations, etc. Farm credit, X X 1.1 Foreign financial accounts, XI 7.1 Holding Certification of Authorization under the Great Lakes Pilotage Uni­ form Accounting System, xtt 3.24 Social work, IV 5.30 Atmospheric Administration, National Oceanic and, H 8 Atomic energy :

Contractors and subcontractors, XV 1.1,1.12,1.14,1.17,1.18 Restricted data; holders of access per­ mits to, XV 1.3 Atomic Energy Commission, XV FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 154

RECORD RETENTION GUIDE Auction sales, operators, 1 3.8 Automobile tire manufacturers, pro­ ducers, or importers, XI 4.83a Aviation. See Air carriers; Aircraft and related subjects; and Airports B Bank Holding Company Act of 1956, XI 4.36 Bankruptcy Act, XI 4.12,4.13 Banks and banking institutions: See also Housing Building and loan associations, XI 4.21a, 4.21b, 4.44a; XXIH 2.1-2.8, 2.11,3.1,3.2 _____ Credit for purchasing securities, XXVI 1.3 Farm credit, XX 1.1 Foreign financial accounts, XI 7.3 Insured banks, XXII 1.1-1.2 Mutual savings banks, XI 4.21a, 4.21b National banks, XI 2.2-2.4, 2.6, 2.7 Nominee’s Information Return, XI 4.42a Property acquired by foreclosure, capi­ tal improvements to, XI 4.21b Reserves for bad debts, XI 4.21a, 4.21b Savings and loan holding companies, x x m 2.9 Barley; crop insurance, 18.1 Beans:

Dry, crop insurance, 1 8.1 Dry edible, price support program, I 5.19 Beekeepers; indemnity payment pro­ gram, I 4.2c Brewers, XI 8.29 Dealers, XI 8.5, 8.6 Importers, XI 8.41 Pilot brewing plants, XI 8.30 Wholesalers, XI 8.5 Withdrawn from bonded storage for shipment to the United States, XI 8.34 Berth agents; shipping companies, n 5.1 Bilingual education programs, IV 1.28 Bills of lading:

Contractor using, as shipper, X XV m 1.1 Diversion prohibition, II 2.19 Biological products:

Manufacturers, distributors, and im­ porters, 1 3.1,3.3; IV 2.28 Research investigators or sponsors, I 3.6 Birds:

Migratory, VI 2.1-2.3, 2.5 Treatment centers, IV 3.29 Blind:

Agencies for the blind selling to Gov­ ernment agencies, XVII 1.1,1.2 Exemption claimed by persons not totally blind, X I 4.1b Blind and Other Severely Handicapped, Committee for Purchase of Products and Services of the, XVII Blood, whole; processors, IV 2.29 Bond and stockbrokers, XI 4.79 Bonded warehouses; proprietors and operators:

Cigars, XI 8.82 Customs, XI 3.13, 8.82 Distilled spirits, XI 8.31,8.32 Internal revenue, XI 8.77-8.81 Smelting and refining, X I 3.12 Tobacco export, XI 8.77-8.81 Wheat, imported, X I 3.13 Bonded wine cellars, XI 8.28, 8.47 Bonds or other evidence of indebtedness, sale or exchange of, XI 4.36a Borrowers; FHA loans, 1 7.1 Bottlers:

Distilled spirits, XI 8.49 Toiletries made with specially de­ natured alcohol, XI 8.21 Bottling houses, XI 8.24 , Breweries, pilot, XI 8.30 Brewers or brewers agents, XI 8.29, 8.48, 8.51 Bridges; interstate toll, XU 2.15,2.16 Brokers:

Foreign insurance policies, XI 4.79 Licensed customhouse, XI 3.17 Motor carriers, XXX 1.9 Nominee’s Information Return, XI 4.42a Perishable Agricultural Commodities Act Of 1930,12.23 Securities, XI 4.79, 4.88d, 7.4; XXVI 1.4; X XX V m 1.1-1.3, 1.11, 1.12 Building and loan companies. See Banks and banking institutions Business expenses, XI 4.2 Butter, adulterated and process or reno­ vated; manufacturers and wholesalers, X I 4.72, 4.73 Button and buckle manufacturing in­ dustry, VHI 2.18 Buyers:

Cotton, 14.4,4.7 Peanuts, 14.29 Rice, 14.31 Tobacco, 14.11 Toilet preparations containing dena­ tured alcohol purchased for resale, XI 8.21 Wheat, 1 4.27 C Cable television, XXI 1.5,1.34 Camel’s hair or wool, XI 3.6-3.8 Canal Zone Government, XXXV Candidates for public office, XXVIII 1.5 Cargo gear certificates, vessel, VIII 4.1, 4.2; XH 3.2 .

Cargo gear plans, vessels, XII 3.4 Cargo insurance, war risk, II 5.26, 5.27, 5.29 Cargo tanks, XH 6.23, 6.26, 6.27 Carpets; manufacturers, XXVII 1.13 C&rrlcrjs * See also Air carriers; Motor carriers; Radio stations and carriers; Rail­ roads; and Vessels Bills of lading, II 2.19 Communication, X I 4.61; XXI 1.27 Conferences of carriers, XXTV 1.2, 1.3 Cotton, transportation of, 14.7 Employment, XXI 1.39 Freight, X XX 1.11 General, XXI 1.39 Heating equipment, industrial, XXI 1.28 Meat inspection certificates, I 3.10 Passengers, X I 4.65 Pipelines, XH 4.5 _____ Rate-making organizations, XXX 1.8 Water carriers, transportation by, X XX 1.10 Wheat, XI 3.13 Cars:

Persons furnishing cars to railroads, X XX 1.7 _____ Refrigerator car lines, XXX 1.1 Castor beans; crushers, 1 5.12 Celery; marketing orders, 12.13a Census, Bureau of the, n 11 Charterers of vessels, XH 3.16, 3.19, 3.21 Dry-cargo vessels, H 5.10,5.23 War-built vessels, n 5.22-5.24 Cheese, filled:

Manufacturers, X I 4.72 Taxes, X I 4.72,4.74 Wholesalers, XI 4.74 Chemists, cottonseed, 12.54 Cherries; marketing orders, 12.7 Child labor, provisions of Fair Labor Standards Act, VHI 2.30 Child welfare services, IV 3.23, 3.24,5.10- 5.12 China; shipping restrictions, II 2.32 Cigars and cigarettes:

Cigarette papers and tubes manufac­ turers or warehousemen, XI 8.62- 8.73 Importers, XI 8.74, 8.75 Manufacturers, XI 8.82 Taxes, XI 8.74-8.76 Citrus fruits. See Fruit Civil Aeronautics Board, XVI Civil defense equipment, n i 3.2, 3.3 Civil Rights Act, XIX 1.1 Clacker balls; manufacturers and im­ porters, IV ¿26 Clearing agents; war risk insurance program, H 5.29 Clearing organizations of contract mar­ kets. I 6.1-6.3, 6.11 Clearinghouses; cotton futures, XI 4.69 Clinical laboratories, IV 3.20, 3.21,4.8 Clinical Laboratories Improvement Act of 1967, IV 3.20 Coal mines:

Lessees, VI 3.1 Operators, VI 7.1, 7.5, 7.7 Safety, VI 7.1, 7.3, 7.5 State and local authorities receiving Federal aid for reclamation of, VI 7.2 Coast Guard, United States, XLL 3 Coinage Act of 1965, XII 6.3 Cold storage or locker plant operators, VI 2.1 Colleges. See Educational institutions; and Schools Color additives:

Certificates, persons to whojn Issued, IV 2.12 Shippers, interstate, IV 2.13 Combustible cargoes, XH 1.16, 2.8, 3.5, 3.8. 3.15, 3.19-3.21; XXXV 1.2 Commerce Department:

See Census, Bureau of the Domestic and International Busi­ ness Administration . . .

vyntmmh npvplnmnent Adminis- Foreign Direct Investments, Office of Maritime Administration National Oceanic and Atmos­ pheric Administration Regional Action Planning Commissions .

Science and Technology, Assistant Secretary for United States Travel Service Commercial aircraft operators, XH 1.7,1.11,1.34-1.36,1.40 Commercial mail receiving agencies, 1.4 Commercial picking establishments, op erators, VI 2.1 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 155

RECORD RETENTION GUIDE Commercial Shipping Restriction Orders T-l and T-2; Soviet bloc countries, Hong Kong, Macao, China, North Korea, North Vietnam, and Cuba, II 2.32 Commission merchants, dealers, and brokers:

Futures transactions, 1 6.1-6.12 Perishable Agricultural Commodities Act of 1930,12.23 Committee for Purchase of Products and Services of the Blind and Other Severely Handicapped, X V I I ' Commodities. See Agricultural commod­ ities Commodity Credit Corporation, 15 Commodity Exchange Authority, 1 6 Commodity exchanges, 1 6.1-6.15 Commodity futures, 1 6.1-6.15 Common carriers. See Carriers and specific types of carriers Communicable disease control programs, IV 3.16 Communications :

General, XX 1.1-1.19, 1.23, 1.25-1.27, 1.30, 1.31, 1.33-1.38 Persons required to collect taxes on, XI 4.61 Communications Satellite Corporation, XX 1.27 Community action agencies, XXXIV 1.1 Community development, I 7.3; V 1.8 Community mental health centers, IV 3.4 Community mental retardation facilities, IV 5.23 Community planning, services, «r>d training, grants for, IV 5.1 Community Services Administration, IV 5.10-5.12 Commuter air carriers, XVI 1.3 Compressed gas cylinders, XU 6.20, 6.21 Comptroller of the Currency, X I2 Computation of gross income from min­ ing by representative market or field Price, XI 4.23b Concentrate plants, XI 8.11 Concessioners; National Park Service, VI 8.1, 8.2 Conferences of carriers, XXTV 1.2,1.3 Conservation Service, Agricultural Sta­ bilization and, 14 Construction:

Contracts, XXIX 1.8; XXXI 1.7,1.9 Licensees and perm ittees, XV 1.7, 1.10 Project grants:

Developmental disabilities facilities, IV 5.21 Health research facilities, IV 3.6 Higher education facilities, IV 1.9 Hospital and medical facilities, IV 3.2 Juvenile delinquency facilities, TV 5.41 Libraries, IV 1.5 Medical library facilities, IV 3.12 Mental health facilities, IV 3.6, 5.2C Nurse training facilities, IV 3.10 Schools, IV 1.1,1.9,1.21 Teaching facilities fo r health per­ sonnel, IV 3.7 Workshop and rehabilitation fa cili­ ties, IV 5.27 Consultants, labor relations, v m 3,2 certlfled for International transport, XII 3.29 Contract markets:

S ^ . organlzations«1 e.n Tjtnres transactions, I 6.9, 6.10, 6.12, Contract markets—Continued Members, I 6.9, 6.10, 6.12-6.14 Warehouse operators, 16.14 Contract Work Hours Safety Standards Act, VIH 1.3 Contractors and subcontractors: Agency for International Develop­ ment, X 2.3 Air Force, HI 1.1; X I 4.43 Airport developmental construction, XH 1.31, 1.46 Apprentices and trainees, VTH 1.9 Area Redevelopment Act, n 1.3 Army, XI 4.43 Atomic energy, XV 1.1, 1.12, 1.14, 1.17, 1.18 Community development, V 1.8 Construction and repair of vessels, n 5.15, 5.16 Contract Work Hours Safety Stand­ ards Act, VHI 1.3 Defense Department, in 1.1, 3.1; Supp. I •* Developmental disabilities facilities projects, IV 5.21 District of Columbia, VIH 2.4, 4.4, 4.5 Equal employment opportunity regula­ tions, VHI 2.36 Farm Labor Contractor Registration Act of 1963, V m 1.4 F e d e r a l Government, v m 2.36; XXVin 1.1-1.3; XXIX 1.1, 1.3-1.10, 1.13,1.14 Federal highway, XH 2.15, 2.16 Federally financed and assisted con­ structions, m 3.1; VIH 1.1, 1.2 Health research facilities project, IV 3.6 Hospital and medical facilities proj­ ects, IV 3.2 Industrial, XXXI 1.10 interior Department, VI 1.2 Maritime Administration, n 5.1, 5.13- 5.19,5.30 Medical library facilities project, IV 3.12 Mental health facilities projects, IV 3.6,5.20 National Aeronautics and Space Ad­ ministration, XXXI 1.1-1.22 Navy, XI 4.44 Nurse training facilities projects, IV 3.9 Postal Service, XL 1.5 Procurement regulations, IV 6.3 Public Contracts Act, V m 2.4, 4.4, 4.5 Public Works and Economic Develop­ ment Act of 1965, H 1.3 Publicly-owned residential structures, V 1.7 Service Contract Act of 1965, V m 1.5; XXXI 1.22 Shipbuilding, H 5.1,5.13-5.19,5.30 Teaching facilities project, IV 3.7 Using bills of lading as shippers, XXV1LL 1.1 Vessels, XH 3.16 Welding procedures, XH 3.9 Work Hours Act of 1962, XXXI 1.21 World War H, X XIX 1.1 Contracts:

See also Contractors and subcontrac­ tors Construction, X x i x 1.8; XXXI 1.7,1.9 Cost and pricing data certificates, XXXI 1.19 Cost-reimbursement type, X x r x 1.14; XXXI 1.3-1.5 FEDERAL REGISTER, V O L 38, NO. 12— THURSDAY, JANUARY v Contracts—Continued Cost sharing, XV 1.17 Data requirements clause, XXXI 1.17 Facilities, X X X l l.3-1.5, 1.9, 1.14 Fixed price, XXXI 1.1,1.2,1.6-1.8,1.11, 1.13,1.20 Futures, commodities (various), I 6.14, 6.15 Incentive, XXIX 1.14 Inspection clause, XXXI 1.16 Labor and hour, XXIX 1.14 Labor surplus area subcontracting clause, XXIX 1.5 Life insurance, XI 4.26d Price redeterminable, XXIX 1.14 Progress payments, XXXI 1.18 Research and development, V 3.1; XXIX 1.7; XXXI 1.1, 1.2, 1.6, 1.12 Sale of cotton for future delivery; taxes, XI 4.69 Small business, XXIX 1.4; XXXI 1.15 Supply, XXIX 1.6, 1.7; XXXI 1.1, 1.2, 1.6 Time and materials, XXIX 1.14 Controlled entitles, arm’s length charges, X I 4.20c Controlled foreign corporations, XI 4.32b Controlled materials under DMS and DPS regulations and orders, H 2.2-2.7 Controlled substances; manufacturers, distributors, exporters, importers, VII 1.11 Cooperative associations, etc.: Agricultural commodities, I 5.5, 5.6, 5.19 Farmer’s marketing and purchasing, XI4t20b Lemon handlers, 1 2.2 Livestock and live poultry market agencies, 19.1-9.3,9.6,9.7 Mohair producers, 1 5.5 Wool producers, 15.6 Work incentive programs, V n i 1.11 Copper; defense materials regulations H 2.7 Com; crop insurance, 1 8.1 Corporations:

Chartering, engaging, or contracting for use of vessels, XII 3.16 Claiming deduction for dividends, XI 4.21 Depreciation allowance carryovers In certain corporate acquisitions, XI 4.15 Depreciation for taxable income, earn­ ings, and profits, X I 4.7a Foreign, XI 4.41c, 4.88d Foreign financial accounts, XI 7.1 intercompany transactions, X I 4.41b Licensed under the Small Business In­ vestment Act, XXXIX 1.1 Liquidation of domestic corporations, X I 4.9 Loss deductions on small business stock, XI 4.38 Railroads participating In a tax-free reorganization, XI 4.14 Rëceiving distributions in liquidation of subsidiaries, XI 4.8 Regulated investment companies, XI 4.29 Reorganization of, X I 4.11-4.14,4.16 Shareholders of controlled foreign cor­ porations, XI 4.32b Small business corporations distribu­ tions of previously taxed Income, XI 4.41 Tax liability, allocation of, X I 4.41b 1«, 1973

Page 156

RECORD RETENTION GUIDE Corporations—Continued Transfer of stock, securities, and other property, XI 4.10-4.14,4.16 Virgin Islands, exception to limitation on reduction in income tax liability, XI 4.32a Western Hemisphere trade corpora­ tions; income taxes, XI 4.32 Cosmetics;

Processing, labeling, and shipping, IV 2.1 Shippers, interstate, IV 2.13 Cost-reimbusement type contract, XXIX 1.14; XXXI 1.3-1.5 Cost sharing contract, XV 1.17 Cotton;

Buyers, 1 4.4,4.7 Common carriers, 14.7 Cooperative marketing associations, I 5.19 Crop insurance, 1 8.1 Excise tax on contracts of sale of cot­ ton for future delivery, XI 4.69 Ginners, 14.3,4.7,5.18 Handlers, 1 2.53 Manufacturers and processors, 14.7 Marketing quotas, 1 4.3,4.4,4.7,4.8 Price support programs, 1 5.19 Producers, 1 4.8 Warehousemen, 1 2.43, 2.44, 4.7 Cottonseed;

Chemists, licensed, 12.54 Crushers, 1 5.2 Price support program, 15.2 Purchase program, 1 5.18 Cranberries; marketing orders, 12.21a Credit:

Air carriers extending credit to politi­ cal candidates, XVI, 1.11 Banks and associations, farm, X X 1.1 Collateralized by securities, XXVI, 1.5, 1.6 Due to tax reduction or repeal, X I 4.57 Export credit sales program, 1 11.7 Extension of; for purchase of securi­ ties, XXVI 1.1-1.4 Investment in depreciable property, X I 4.1a Suppliers of agricultural commodities under credit purchase authorization, 1 11.5 Taxes paid to foreign countries and U.S. possessions, XI 4.31 JUnions, Federal, XXXII 1.2 Credit Union Administration, National, XXXII Creditors; Truth in Lending-Act, XXVI 1.7 Crime control assistance, VII 1.12 Crop insurance, 1 8.1 Crow Indian Reservation; mining, VI 4.8 Cuba; shipping restrictions, II 2.32 Cuban assets control regulations, X I 5.1 Custodians of records; Federal credit unions, XXXII 1.2 Customhouse brokers, XI 3.17 Customs, Bureau of, X I3 D Dairy farms and plants, IV 2.10 Dairy products:

Importers. 1 1.1 Inspection of plants, 12.29 Manufacturers, processors, and pack­ agers, 12.29 Marketing order program, 1 2.60 Dates; marketing orders, 1 2.18,2.24 Dealers:

Animal carcasses used as animal or human food, 1 3.11 Animals for research, 13.8 Beer, XI, 8.5, 8.6 Butter, adulterated, XI 4.73 Credit or refund due to repeal of cer­ tain excise taxes, XI 4.57 Denatured alcohol, XI 8.16-8.18 Denatured spirits, XI 8.19,8.20 Distilled spirits, X I 8.4-8.6 Electronic products, IV 2.31 Excise taxes, XI 4.85 Explosives, XI 8.88 Feed, livestock, 1 5.9 Firearms, XI 8.85, 8.87 Fur and fur products, XXV 1.2, 1.3 Gambling devices, VH 1.2 Hair products, XI 3.6,3.8 Halibut received from fishing or trans­ porting vessels, H 8.13 Installment method accounting, XI 4.19 Liquors, XI 8.4-8.7 Livestock and poultry, I 9.4, 9.5, 9.10, 9.11 Perishable Agricultural Commodities Act of 1930,12.23 Radio receiver distributors, XXI 1.21 Retail, XI 8,6; XXV 1.12 Revolving credit plan, XI 4.19 Securities, XI 7.4; XXVI 1.4; XXXVIII 1.1-1.3, 1.11, 1.12 Solvents, industrial and proprietary, X I 8.22 Stills, X I 8.9 Tobacco, 1 4.16, 5.10 Wholesale, XI 4.74,8.4,8.5 s Wine, XI 8.5, 8.6 Wool products, XI 3.6, 3.8 Defense Base Act, VIII 2.2 Defense Civil Preparedness Agency, n i 3 Defense Department:

See Air Force, Department of the; Army, Department of the;

Defense Civil Preparedness Agency Defense materials; DMS and DPS reg­ ulations and orders:

Copper, II 2.7 Iron, steel, and aluminum transactions, H2.4 Metalworking machinery, II 2.5 Nickel alloys, n 2.6 Defense Materials System participants, H 2.2-2.7 Delivery drivers and helpers, VIH 2.27 Dental health of children, grants, IV 3.5 Denatured spirits dealers or users, XI 8.19, 8.20 Depletion and depreciation: Mineral property, X I 4.23,4.23a Natural deposits, XI 4.23 Natural gas property, XI 4.22 Oil and gas wells, XI 4.23 Property, XI 4.1a, 4.3, 4.3c, 4.5 Timber property, XI 4.24 Deposit insurance Corporation, Federal, XXII Designated alteration stations, XU 1.37 Developmental disabilities facilities proj­ ects IV 5.21 Diesel’ fuel; sale or use of, XI 4.83, 4.86, 4.126 Diethylstilbestrol (DES) residue certifi­ cation, I 3.7 Disaster assistance, I 12.7, 12.10; TV 1.21; X 2.1 Dispatchers, aircraft, XII 1.22; Supp. II Distilled spirits:

Bottlers, XI 8.49 Brought into the United States from Virgin Islands, XI 8.38 Dealers, XI 8.4-8.6 Importers, XI 8.38-8.41 Packagers, XI 8.49 Persons disposing of containers used for packaging, XI 8.2 Persons disposing materials used in manufacture of, XI 8.2 Persons receiving material from bonded premises, XI 8.13 Plant proprietors, XI 8.14, 8.37, 8.44, 8.46 Strip stamps, XI 8.40 Transferred from customs to bonded premises, XI 8.44 Wholesalers, XI 8.4, 8.5 Withdrawn from bonded storage for shipment to the United States, XI 8.31, 8.32 Distribution programs; food commodi­ ties,! 12.1,12.3, 12.4,12.8 Distributors:

Antifreeze solutions, XI 8.17 Biological products or arsenicals, 13.1, 3.3; IV 2.28 Controlled substances, VH 1.11 Distribution license, H 2.21 Drug, IV 2.14, 2.16 Electronic products, IV 2.31 Flour second clears, 14.27b Food commodities, I 12.1, 12.3, 12.4, 12.7,12.8,12.10 Foreign, II 2.13 Helium, VI 7.6 Insulin, IV 2.9 Radio receivers, XXI 1.21 Radioactive materials, XV 1.16 Retail sales representations, IV 2.32 Tax-free tobacco products, XLI 1.1 Textile fiber products, XXVn, 1.7 District of Columbia:

Contracts with, VHI 2.4, 4.4, 4.5 Employers, VIH 2.2 Doctors.

See Physicians Documents, historical;

publication, XXIX 12 Domestic air carriers, XII 1.5-1.10,1.39- 1.41; XVI 1.8,1.9; Supp. H Domestic Gold and Silver Operations, Office of, X I6 .

Domestic and International Business Ad­ ministration, II 2 Domestic repair stations, XII 1.24-1.25 Door opener, radio control, XXI 1.40 Drawbacks:

Custom duties, X 3.14-3.16 Taxes on distilled spirits, XI 8.49 Taxes on nonbeverage products, xi 8.10 Drug abuse programs, IV 1.37 Druggists. See Drugs Drugs:

' Antibiotic, TV 2.6, 2.7, 2.8, 2.16 IV 2.13 Color-additive certificates, persons w whom issued, IV 2.12 Insulin, IV 2.9 - Manufacturers, processors, dealers, etc., IV 2.1, 2.7, 2.14, 2.16 Methadone maintenance programs, i 2 24 New-drug applicants, IV 2.17 Shippers, IV 2.1,2.6,2.7,2.13 Sponsors of new and antibiotic, IV • >ry-cargo vessels, charterers, I I5. » FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 157

RECORD RETENTION GUIDE E Economie Development Administration, n i _____ , Economie Opportunity, Office of, XXXIV Economie Opportunity Act, XXXIV 1.1 Education, Office of, IV 1 Educational agencies receiving Federal aid:

Institutes of higher learning, IV 1.4, 1.10, 1.13, 1.23, 1.26, 1.30, 1.32 Private nonprofit schools, IV 1.12, 3.9 State and local, IV 1.1-1.3, 1.5-1.11, 1.14, 1.21, 1.23, 1.25, 1.28, 1.29, 1.31, 1.33-1.35, 1.37 Educational institutions: See also Schools Adult education programs, IV 1.10 Children of low-income families, IV 1.16 Employing student-workers as learn­ ers, v m 2.15 Experimental or research operations, XI 8.12 Graduate fellowship program, IV 1.13 Grants, 1 10.1 Handicapped children, IV 1.8 State departments of education, IV 1.20 Supplementary education centers and services, IV 1.18 Television broadcasting facilities, TV 1.7 Veterans, XLI 1.7-1.9,1.12,1.13 War orphans, XLI 1.7-1.9 Eggs and egg products; transporters and shippers, I 2.27 Electric railway companies, X II 4.2; XXX 1.3 Electron beam radiation, persons proc­ essing food with, IV 2.15 Electronic products, TV 2.30, 2.31 Embroideries industry, v m 2.18 Emergency Employment Act of 1971, vmi.io Employees:

Employment tax records, XI 4.47 State and local government, IV 4.1 Employees’ Compensation Act, Federal, VIII2.1 Employers:

Age Discrimination in Employment Act of 1967, VIII 2.28 Apprentices and learners, VIII 2.9,2.11, 2.12, 2.15; XIX 1.2 Asbestos standards, v t t t 4.8 Civil Rights Act, XIX 1.1 Contract Work Hours Safety Stand­ ards Act, VIII 1.3 Contractors and subcontractors of Federal contracts, v m 1.1, 1.2 Contributions to pension or annuity plans with medical benefits, XI 4.16a Deductions for contributions to em­ ployees’ trust or annuity plan, XI 4.17 Delivery drivers and helpers, VUI 2.27 District of Columbia, VUI 2.2 Educational institutions employing learners, v m , 2.15 mployees travel and business expen­ ses, XI 4.2 Pak Labor Standards Act, vttt 2.8, 2.11-2.13, 2.16, 2.17, 2.30 w TÎbor Contractor Registration Po^t °f 1963, VUE 1.4 VT^Jnfurance Contributions Act, « * * 4 5°, 4.54, 4.55 4 5 ? Unemployment Tax Act, XI Employers—Continued Handicapped workers, VIH 2.13 Homeworkers, VHI 2.18, 2.20, 2.21, 2.25 Indian industrial homeworkers, VEC 2.20 Internal Revenue withholding tax re­ quirements, XI 4.49, 4.53 Ionized radiation standard, VIH 4.9 Labor-Management Reporting and Disclosure Act of 1959, VIH 3.4 Longshoremen and harbor workers, VIH 2.2, 4.3 Occupational Safety and Health Act of 1970, VIH 4.7 Puerto Rico, various industries, VHI 2.21 Public Contracts Act, VIII 2.4, 4.4, 4.5 Railroad:

Retirement, XXXVII 1.3 Unemployment insurance, XXXVIII 1.1 Railroad Retirement Tax Act, XI 4.51, 4.54, 4.55 Retroactive payment of wages, v m 2.8, 2.21, 2.25 Service Contract Act of 1965, V m 1.5 Student-workers, V m 2.12, 2.15, 2.16 Virgin Islands, VHI 2.25 Employment:

Agencies subject to Age Discrimination in Employment Act of 1967, VIII 2.28 Carriers, XXI 1.39 Equal opportunity in, VIH 2.36 Grants under Emergency Employment Act of 1971, V m 1.10 State agencies, VHI 1.10, 2.6; XXXVH 1.2 Taxes, XI 4.47-4.55, Employment Opportunity Commission, Equal, XIX Employment Standards Administration, VHI2 Engineers, aircraft, Supp. II Entertainment expenses, XI 4.7 Environmental projects, X V m 1.1 Environmental Protection Agency, XVIII Environmental quality, IV 1.35 Equal Employment Opportunity Com­ mission, XIX Estate taxes, XI 4.45 Exchanges, securities, X I 4.88d, x x x v r n 1.1- 1.3, 1.13 Excise Tax Reduction Act, XI 4.85 Excise taxes, XI 4.56-4.126 Executors of estates or other legal repre­ sentatives of decedents, XI 4.33,4.45 Explosives:

A i r c a r r i e r s t r a n s p o r t i n g , x t t 1 .1 6 E x p o r t e r s o f n u c l e a r c o m m o d i t i e s , H 2.10 Manufacturers, importers, dealers, and permittees, XI 8.88 Motor carriers transporting, xrr 2.8 Taxes, XI 8.88 Vessels transporting, XH 3.5, 3.8, 3.15, 3.16, 3.19-3.21; XXXV 1.2 Export control, H 2.8-2.25 Export Marketing Service, 111 Export programs:

Commodities, general, n 4.16d Credit sales, 1 11.7 Feed grain, 111.2 Flaxseed and linseed oil, 1 11.6 Payment-in-kind, 1 11.6 Rice, 1 11.1 Tobacco, 1 5.20 Wheat and wheat flour, 1 11.9 Exporters:

Agricultural commodities, 111.7 Arms, ammunition, and implements of war, X 1.1 Commodities, general, H 2.23 Controlled substances, VH 1.11 Distribution license, H 2.21 Excise taxes, XI 4.56 Feed grain, 1 11.2 Firearms, XI 8.84 Flaxseed and linseed oil, 1 11.6 General, H 2.11-2.17, 219, 2.20, 2.23, 2.25 Grain, feed, 1 11.2 Licensees, H 2.11,2.14,2.16 Liquors, X I 8.45 Munitions List, United States, articles, X l . l Nuclear material, H 2.10; XV 1.6 Pistols and revolvers, XI 8.84 Radioactive material, XV 1.4 Rice, 1 11.1 Service supply procedure, n 2.22 Stills, XI 8.9 Tobacco, 1 5.20 Wheat and wheat flour, 1 11.9; XI 3.13 Wine, X I 8.50 Express companies, XII 4.4; XXX 1.5 F Fabrics, flammable quality, XXVII 1.4- 1.6, 1.8- 1.11 Facilities contracts, XXXI 1.3-1.5, 1.9, 1.14 Fair Labor Standards Act of 1938, vttt 2.6, 2.8, 2.9, 2.11-2.13, 2.16, 2.17, 2.30 Family health center projects, TV 3.3 Family medicine, TV 3.36 Family planning services, TV 3.25 Farm Credit Administration, XX Farm Labor Contractor Registration Act of 1963, VHI 1.4 Farmers:

Cooperative marketing and purchasing associations, XI 4.20b Credit or refund for oil or gasoline, XI 4.86 Crop insurance, 18.1 Dairy, IV 2.10 Income tax, XI 4.1 Rural development, loans and grants, 17.3 Farmers Home Administration, 1 7 Federal aid projects and programs : Airport development, XH 1.46 Civil defense, HI 3.2, 3.3 Communicable disease control pro­ gram, TV 3.16 Contractors and subcontractors, in 3.1; VHI 1.1,1.2,1.9 Crime control, VH 1.12 Developmental disabilities facilities projects, IV 5.21 Educational agencies receiving Federal funds:

Institutes of higher education, IV 1.4, 1.10, 1.13, 1.23, 1.26, 1.30, 1.32 Private nonprofit schools, IV 1.12, 3.9 State and local, TV 1.1-1.3, 1.5-1.11, 1.14, 1.16-1.21, 1.23, 1.25, 1.28, 1.29, 1.31, 1.33-1.35, 1.37 Employers on construction projects, v m 1 .1 ,1 .2 Environmental Protection Agency grants, XVIH 1.1 Family planning services, TV 3.25 Health, IV 3.6, 3.7, 3.11 Hospital and medical facilities, TV 3.2 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 158

RECORD RETENTION GUIDE Federal aid projects and programs—Con. Juvenile delinquency rehabilitation facilities, IV 5.41 Manpower training, IV 1.6 Maternal and child welfare and health research grants, TV 3.26 Medical library facilities, IV 3.12, 3.14 Medical programs, regional, TV 3.17 Medical scholarship grants, IV 3.10 Mental health facilities, IV 3.4, 3.6, 5.20, 5.23 National Institutes of Health training, IV 3.15 National Library of Medicine training, IV 3.15 < Nurse training facilities, IV 3.9 Nursing scholarships, IV 3.27 Public health training, IV 3.11 Research facilities, education, TV 1.19, 3.6 Social work, IV 5.30 State highway departments, XII 2.1 State or non-Federal fishing agencies, II 8.8 Teaching facilities, IV 3.7 Travel promotion, II 10.1 Vocational rehabilitation services, IV 5.25 Wildlife restoration projects, VI 2.6 Workshops and rehabilitation facili­ ties, IV 5.27 Federal Aviation Administration, X II1 Federal Coal Mine Safety Act, VI 7.1 Federal Communications Commission, XXI _____ Federal credit unions, XXXII, 1.2 Federal Crop Insurance Corporation, I 8 Federal Deposit Insurance Corporation, XXII Federal Highway Administration, XH 2 Federal Home Loan Bank Board, XXIII Federal Home Loan Bank System, XXIII Federal Housing Administration, V 2 Federal Insurance Contributions Act, XI 4.50, 4.54, 4.55 Federal loan insurance programs, IV 1.15, 1.24 Federal Maritime Commission, XXIV Federal Power Commission, XXV Federal Railroad Administration, XII 4 Federal Reserve System, XXVI Federal savings and loan associations, XXIII 1.1-1.8 Federal Savings and Loan Insurance Cor­ poration, x x m 2 Federal Savings and, Loan System, X X III1 Federal Seed Act, 1 2.49-2.52 Federal Trade Commission, XXVXE Federal Unemployment Tax Act, XI 4.52 Feed:

Exporters of feed grain, 1 11.2 Handlers and warehousemen, 1 5.9 Manufacturers and processors, IV 2.18, 2.20 Fellowships; national defense graduate fellowship program, IV 1.13 Field disturbance sensor, XXI 1.40 Filberts; marketing orders, 12.16 Filled cheese:

Manufacturers, XI 4.72 Taxes, XI 4.72,4.74 Wholesalers, X I 4.74 Financing companies, debt obligations; XI 4.88d \ Finflsh, purchasers, II 8.10 Fire and lifeboat drills, XU 3.6 Firearms:

Dealers, XI 8.85, 8.87 Exporters, X 1.1; XI 8.84 Importers, XI 8.85, 8.87, 8.89 Manufacturers, X 1.1; XI 8.84, 8.85, 8 87 Sale of, XI 8.83-8.89 Taxes, XI 8.83-8.89 Transfer of, XI 8.86 Firearms, Bureau of Alcohol, Tobacco and, XI 8 Firefighting equipment, vessels, XII 3.3 Fireworks, agricultural, IV 2.22 Fish:

See also specific fish Shippers using identification symbols, VI 2.7 Smoked and smoke-flavored, IV 2.19 Fish and Wildlife Service, V I2 Fishing agencies, State or non-Federal, receiving Federal assistance, II 8.8 Fishing vessel mortgage insurance, n 8.3 Fishing vessels:

Flounder, yellowtail, II 8.10 Haddock fishing, H 8.10,8.11 Halibut fishing, II 8.12 Herring, II 8.10, 8.11 Tima fishing, II 8.7 Five Civilized Tribes, Oklahoma; mining lands, VI 4.9 Fixed price contracts, XXXI 1.1, 1.2, 1.6— 1.8.1.11.1.13.1.20 Flag air carriers, XII 1.5-1.10, 1.39-1.41; Supp. n Flammable or combustible cargoes: Air carriers transporting, XU 1.16 Motor carriers transporting, XII 2.8, 6.24 Vessels towing or transporting, XU 3.5, 3.8, 3.15, 3.19-3.21; XXXV 1.2 Flammable fabrics, XXVII 1.4-1.6, 1.8- 1.11 Flavoring extracts; manufacturers or producers, XI 3.16, 8.1 Flax; crop insurance, 1 8.1 Flaxseed and linseed oil, 1 11.6 Flight crews, n i 1.1 Flight instructors, x n 1.19; Supp. II Flight navigator instruction course, XII 1.20 Flight operating procedures, III 1.1 Flounder, yellowtail; purchasers, n 8.10 Flour second clear users and distributors, I 4.27a, 4.27b Food:

See also specific food Animal carcasses, dealers, 1 3.11 Color additive, interstate shippers, IV 2.13 Color-additive certificates, persons to whom issued, TV 2.12 Distributors, I 12.1, 12.3, 12.4, 12.7, 12.10; X 2.1 Electron beam radiation, persons proc­ essing with, IV 2.15 Emergency disaster assistance, I 12.7, 12.10 Manufacturers and packers, IV 2.21 Processing, labeling, and shipping, I 4.2a; IV 2.1 Products processors, XI 8.1 Seafood packers, TV 2.5 Special food service program for children, 1 12.2 Stamp program, 1 12.6 Food and Drug Administration, TV 2 Food and Nutrition Service, 1 12 Foreign:

Agents, VII 1.1 Air carriers, XVI, 1.3,1.4,1.6a, 1.8-1.10 Assets, controlled transactions, XI 5.1 Civil aircraft operators, XVI 1.6, 1.12 Corporations, XI 4.32b, 4.41b, 4.41c, 4.88d Distributors, II 2.13; X 2.1 Financial accounts, X I 7.1-7.3 Freight forwarders, XVI 1.3, 1.5, 1.7 Importers, I 11.8; H 2.12 Income taxes, XI 4.31 Insurance policies, XI 4.79 Investment companies, XI 4.38a Investments, H 6.1,6.2 Partnerships, XI 4.41c Repair stations, XH 1.26 Securities, XI 4.88d Service facilities, II 2.22 Tax installment payments in foreign currency, XI 4.42c Trade zone grantees, H 2.31 Foreign Agricultural Service, 1 1 Foreign Assets Control, Office of, X I5 Foreign Direct Investments, Office of, II6 Foster Grandparent program, XHI 1.2 Forwarding agents, H 2.15, 2.24 Foundations, private, XI 4.44b, 4.89 Freight forwarders, XVI 1.3, 1.5, 1.7; XXIV 1.1; XXX 1.11 Fruit:

Marketing orders, I 2.1-2.8, 2.12, 2.18- 2.21a, 2.22, 2.24 Perishable Agricultural Commodities Act of 1930,12.23 Shippers, 12.22 Fruit-flavor concentrate plants, XI 8.11 Fur; manufacturers and dealers, XXVII 1.2, 1.3 Futures:

Commission merchants, 16.1-6.12 Taxes on sale of cotton for future de­ livery, XI 4.69 G Gambling devices; manufacturers and dealers, VII 1.2 Game birds, VI 2.1 Gas and oil. See Oil and gas Gasoline:

.

__ Nonhighway or farming purposes, XI 4.86 , Taxes, XI 4.86, 4.123 Use and sale of, XI 4.123 General Accounting Office, XXVHI General Administration (HEW), IV 6 General agents; shipping companies, n 5.1—5.9 General Services Administration, XXIX Geological Survey, V I3 Gift expenses, business, XI 4.7 Gift taxes, XI 4.34, 4.46 Ginners, cotton, 1 4.3,4.7,5.18 .

Glasses, impact resistant lenses, IV Gloves and mittens industry, Vm im p orters of gold-bearing materials, XI 6.2 t.ij Persons authorized to acquire, hoia, process, and dispose of gold, Xi • Gold and Silver O p e r a t i o n s , O ffic e w Domestic, X I6 Grain:

Exporters of feed grain, 1 11-2 .

Inspection agencies and licensees, 1 2.55 Warehousing, 12.47 , Grain sorghum; crop Insurance, i FEDERAL REGISTER, V O L 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 159

RECORD RETENTION GUIDE G r a n t s :

Airport development, XII 1.46 Appalachian Regional Development Act of 1965, recipients, XIV 1.1 Area Redevelopment Act, recipients, n 1.1-1.2 Child welfare services, IV 3.23, 3.24, 5.10-5.12 C o m m u n i c a b l e d i s e a s e c o n t r o l p r o ­ g r a m , IV 3.16 C o m m u n i t y p l a n n i n g , s e r v i c e s , a n d t r a i n i n g , IV 1.25,5.1 C o n s t r u c t i o n p r o j e c t s , IV 1.5, 1.9, 1.21, 3.2, 3.6, 3.7, 3.9, 3.12, 5.20, 5.21, 5;27, 5.41 Demonstration projects, XVIII Dental health, IV 3.5 Developmental disabilities facilities projects, IV 5.21 Education:

Academic subjects, IV 1.11, 1.12 Adult programs, IV 1.10 Bilingual education programs, IV 1.28 Children of low income families, IV 1.16 Continuing education programs, IV 1.25 Current expenditures, IV 1.2,1.21 Drug abuse programs, IV 1.37 Emergency school assistance pro­ gram, IV 1.34 Guidance, counseling, and testing programs, IV 1.14 Handicapped children, IV 1.8 Higher education facilities, IV 1.9, 1.30 Instruction materials and programs, IV 1.17 Librarianship training, IV 1.4 Research, 1 10.1; IV 1.19 School dropout reduction projects, IV 1.29 Schools and school facilities, IV 1.1, 1.17,1.21 State departments of education. IV 1.20 Supplementary centers and services, IV 1.18 Television broadcasting facilities, 1 Vocational, IV 1.3 Employment, VIII 1.10 Environmental, XVIII 1.1 Family health center projects, IV 3.3 Family m edicine, IV 3.36 Family planning services, IV 3.25 Health, IV 3.4, 3.6, 3.7, 3.11, 3.18, 3.1 3.22, 3.28 Health training centers, IV 3.32 Hl? ™al documents publicatioi ■XXIX 1.2 Housing, I 7.3 Juvenile delinquency, IV 5.40,5.41 ^ead-based paint poisoning, preven tion of, IV 3.30 jrfJies and Hbrary services, TV 1.! Medical library facilities, IV 3.12-3.1 Memcal programs, regional, TV 3.17 Medical schools for initial cost of op eration, rv 3.35 52011 health pro->ecte> IV 3.4, 3.6, 3.1i Migrant health services, IV 3.31 NaHnSa! ? ,ititutes of Health, IV 3.15 national Library of Medicine, IV 3.1 ^se training facilities projects, D Grants—Continued Nutrition projects, IV 5.6, 5.7 Occupational safety and health, IV 3.37; VIII 4.6, 4.10 Older Americans program, TV 5.1-5.7 Public health training, IV 3.11 Public Works and Economic Develop­ ment Act of 1965, recipients, II 1.1, 1.2,9.1 Recreational facilities, 1 7.3 Regional Action Planning Commis­ sions, II 9.1 Relocation assistance programs, V 1.1 _ Research, I 10.1; IV 3.1, 3.6, 5.24; VI 7.3; XVIII 1.1 Rural development, 1 7.3 Safety, coal mines, VI 7.3 Scholarships:

Medical, TV 3.10 Nursing, IV 3.27 School conversion to grant doctor of medicine degree, IV 3.34 Shift-in-land use projects, 1 7.3 Social work, IV 5.30 State Technical Services Act of 1965, recipients, II 3.1 Teaching facilities projects, IV 3.7,3.33 Travel promotion, n 10.1 Undergraduate instruction equipment, IV 1.23 Vocational rehabilitation services, IV 5.25 Waste disposal systems, 1 7.3 Water resources planning, XLII 1.1 Water systems, domestic, 1 7.3 Workshop construction, IV 5.27 Youth development, IV 5.40 Grapefruit; marketing orders, 12.1 Grapes; marketing orders, 1 2.22 Growers; seeds, 12.52 Guidance, counseling, and testing pro­ grams; financial assistance, IV 1.14 H Haddock, purchasers, II 8.10 Hair or wool:

Manufacturers, processors, or dealers, X I 3.6-3.8 Producers of mohair, 1 5.5 Halibut:

Dealers, II 8.13 Vessels fishing for, II 8.12 Handicapped, Committee for Purchase of Prpducts and Services of the Blind and Other Severely, X V n Handicapped children, education of. IV 1.8 Handicapped workers, TV 5.28; VH3 2.13 Handkerchief manufacturing industry. VHI2.18 Harbor workers, employers of, V n i 2 2 4.3 Hawaii; air carriers, XVI 1.2 Hazardous materials, XU 4.5, 6.20-6.28 Hazardous substances, labeled and un­ labeled, TV 2.4 Health:

Coal mines, IV 3.28 Comprehensive health planning, rv 3.18 Cooperating health agencies, IV 3.1 3.2 Dental, IV 3.5 Insurance for the aged, IV 4.3-4.S Maternal and child services, IV 3.22 Mental health centers, IV 3.4, 3.6 Migrant health services, IV 3.31 Nursing student loan program, IV 3.8 Physical therapy services, IV 4.13 Public health services, TV 3.19 Health—Continued Public health training, IV 3.11 Research facilities, IV 3.6 Teaching facilities, IV 3.7 Health, Education, and Welfare Depart­ ment:

See Education, Office of Pood and Drug Administration General Administration Public Health Service Social and Rehabilitation Service Social Security Administration Helicopters, XU 1.13-1.15, 1.43-1.44;

XVI 1.2; Supp. II Helium distributors, V n 7.6 Herring, purchasers, II 8.10 Highway departments; Federal aid proj­ ects, XH 2.1 Highway motor vehicles; persons subject to tax on use of, XI 4.59a, 4.60 Highway safety standards, XH 7.1 Highway Traffic Safety Administration, National, XH 7 Historical documents publication; re­ cipients of Federal grants, XXIX 1.2 Home Loan Bank Board, Federal, XXIII Homeworkers:

Indian, VHI 2.20 Puerto Rico, VIH 2.21 Various industries, VIH 2.18, 2.20, 2 21, 2.25 Virgin Islands, VHI 2.25 Honey:

Price support program, I 5.13, 5.19 Warehousemen, I 5.13 Hong Kong; shipping restrictions, n 2.32 Hopi Indian Reservation: Employers of industrial homeworkers, VIH 2.20 Traders, VI 4.14 Hops; marketing orders, 12.21c Horse shows and exhibitions, I 3.2 Hospitals:

Agreements apportioning physicians’ compensation, TV 4.9 Construction and survey projects, IV 3.2 Dispensers of methadone, TV 2.33 Distributing tax-free tobacco products, X U 1.1 Family medicine training and scholar­ ship, IV 3.36 Federal employees, treatment of, VIII 2.1 Health insurance program for the aged, IV 4.3-4.5 Medical grants, XLI 1.2 Psychiatric, TV 4.5 Tuberculosis, IV 4.5 Housing:

Grants, I 7.3 Investors with yield insurance, V 2.4 Lending agencies, V 2.1, 2.2, 2.5, 4.1 Lower income family homes, V 2.7, 4.1 Mortgagors, V 2.3, 2.6, 4.1 Multifamily housing, V 2.3, 2.5,2.6 National Housing Act, V 2.1-2.6 Property improvement loans, V 2.1, 2.2 Publicly-owned residential structures, V 1.7 Rental, XXXVI 1.2 Savings and loan associations, XXIII 1.1- 1.8, 2.1- 2.8, 2.11, 3.1, 3.2 Yield insurance, V 2.4 Housing Administration, Federal, V 2 Housing Management, Office of Assistant Secretary for, V 4 Housing and Urban Development, Office of the Secretary of, V I Ho. 12—pt. n ------l i FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE Housing and Urban Development De­ partment:

See Federal Housing Administration Housing Management, Office of Assistant Secretary for Housing and Urban Development, Office of the Secretary of Research and Technology, Office of Assistant Secretary for I Identification symbol, labeling, VI 2.7 Immunohematology laboratories, XV 3.21 Import Certificates, holders and execu­ tors, II 2.8, 2.9 Import quotas, sugar, I 4.32-4.34, 4.37a Importers:

Air carriers, II 2.18 Aircraft and vessel repair parts, n 2.12 Arms, ammunition, and implements of war, XI 8.89 - Automobile tires, XI 4.83a Baby toys, IV 2.26 Beer, XI 8.41 Biological products or arsenicals, I 3.1; IV 2.28 Cigarette papers and tubes, XI 8.74. 8.75 Cigars and cigarettes, XI 8.74, 8.75 Clacker balls, IV 2.26 Commodities under Import Cer­ tificates, II 2.8, 2.9 Controlled substances, VII 1.11 Dairy products, 1 1.1 Dates, prunes, and raisins, I 2.24 Distilled spirits, XI 8.38-8.41 Explosives, XI 8.88 Firearms, XI 8.85, 8.87 Fireworks, agricultural, IV 2.22 Fish and wildlife, VI 2.7 Flammable textile fabrics, XXVII 1.8 Foreign countries, I 11.8 Gold-bearing materials for reexport of refined gold, XI 6.2 Liquors, XI 8.42, 8.43 Merchandise subject to use provisions, XI 3.18 Nuclear material, XV 1.6 Radioactive material, XV 1.4 Strip stamps for distilled spirits, XI 8.40 Sugar, I 4.32, 4.34 Tobacco, XI 8.74, 8.75 Tread rubber, XI 4.83a United States Munitions List, XI 8.89 Vessel and aircraft repair parts, n 2.12 Wheat, XI 3.13 Wines, XI 8.41 Income fund, pooled, XI 4.26b Income taxes:

Annual accounting period, change in XI 4.18 Controlled foreign corporations, XI 4.32b Corporations using different methods of depreciation for income, X I 4.7a Credit for taxes paid to foreign coun­ tries and U.S. possessions, XI 4.31 Employees travel and business ex­ penses, XI 4.2 Exemption for blindness, X I 4.1b Foreign investment companies, XI 4.38a General, XE 4.1-4.44b Installment accounting method, XI 4.19 Installment payments in foreign cur­ rency, XI 4.42c Income taxes—Continued Lifo inventories, liquidation and re­ placement of, XI 4.39 Prepaid dues income, X I 4.19a Trademark and trade name expendi­ tures as deferred expenses, XI 4.4 Virgin Islands corporations, XI 4.32a Western Hemisphere trade corpora­ tions, XI 4.32 Withholding:

Nonresident aliens, foreign corpora­ tions, and tax-rree covenant bonds, X I4 41a Wages, XI 4.49, 4.53, 4.55 Indemnity payment program, 14.2c Indian Affairs, Bureau of, V I4 Indian lands:

Crow Indian Reservation, Montana: lessees of lands for mining, VÏ 4.8 Five Civilized Tribes, lessees of re­ stricted lands for mining, VI 4.9 Mining lessees, VI 4.6-4.13 Oil and gas lessees, VI 3.2 Osage Reservation; lessees of reserva­ tion lands for mining, VI 4.10,4.12 Quapaw Agency, lands under juris­ diction; lead and zinc mining, VI 4.11 Rights-of-way over Indian lands;

pipeline operators, VI 4.5 Wind River Indian Reservation, Wy­ oming; lessees of lands for mining, VI 4.13 Indians:

Corporations, unincorporated tribes and bands, and credit and coopera­ tive associations, VI 4.1, 4.2 Employers of industrial homeworkers, V m 2.20 Employment grants, VHI 1.10 General, VI 4.1, 4.2, 4.5-4.14 Industrial heating equipment; owners or operators, XXI 1.28 Industrial mobilization, H 2.2-2.7 Industrial radio stations, XXI 1.16-1.18 Industrial solvents dealers and users, XI 8.22 Industrial users of flour second clears, 14.27a Industry, handicapped workers, IV 5.28 Inspection agencies, grain, I 2.55 Installment method accounting dealers, XE 4.19 Institutional review committees, IV 2.6 Institutions:

Agricultural commodity distribution programs, 1 12.3,12.4 Dental health grants, IV 3.5 Distributing tax-free tobacco products, XLI 1.1 Educational equipment grants, IV 1.23 Employing student-workers as learn­ ers, VHI 2.15 Employment grants, VUC 1.10 Experimental or research operations, XI 8.12, 8.26 Family health center projects, IV 3.3 Financial, XI 7.2 Health programs, IV 3.28 Insurance loan program, Federal, IV 1.15 Librari anship training, IV 1.4 Medical assistance, IV 5.50 Medical library facilities, IV 3.12, 3.13 Medical programs, regional, IV 3.17 National defense loan program, IV 1.26 Nonfood assistance programs, I 12.9 Nursing home administration training programs, IV 5.51 Institutions—Continued Occupational safety and health pro­ gram, IV 3.37 Older Americans program, IV 5.2, 5.3 Research grants, IV 3.1, 3.6, 5.12 Research and development projects, IV 5.2 Social work, TV 5.30 Solid waste disposal projects, recipi­ ents of Federal grants for, VI 7.3 State Technical Services Act of 1965, grants, n 3.1 Student loan programs, IV 3.8 Training projects, IV 5.3 Upward Bound project, IV 1.32 Veterans, educational or training courses, XLI 1.7-1.9,1.12,1.13 War orphans educational assistance enrollees, XLI 1.7-1.9 Water resources research, funds for, VI 9.1 Work study programs, IV 1.36 Instruction courses:

Aircraft mechanic, XII 1.27 Dispatcher operators, XH 1.22 Flight engineer, XII 1.38 Flight navigator, XII 1.20 Pilot, XH 1.23 Instructors:

Flight, XH 1.19; Supp. n Ground, Supp. n Instrument landing system facilities owners, civil airway, XH 1.29 Insulin distributors, IV 2.9 Tuchtiitipp • Cargo war risk, II 5.26, 5.27, 5.29 Companies contributing to trust or re­ tirement plans, XI 4.42b Crop, I 8.1 Foreign policies, XI 4.79 Health insurance for the aged, IV 4.3-4.5 Housing. See Housing Life, XI 4.26d, 4.27, 4.28 Loan program, Federal, IV 1.15,1.24 Riot reinsurance program, V 1.8 Unemployment, XXXVII 1.1 War risk, H 5.25-5.27, 5.29 Insurance Corporation, Federal Deposit, x x n _____ Insured banks, XXH 1.1-1.2 Interest equalization tax, XI 4.88d Interior, Department of the: See Fish and Wildlife Service Geological Survey Indian Affairs, Bureau of Interior, Office of the Secretary oi the Mines, Bureau of National Park Service Oil and Gas, Office o f Water Resources Research, omce Interior, Office of the Secretary of the, VH Internal Revenue Service, X I4 International Business Administration, Domestic and, I I 2 _ — International Convention on Load Lines, 1966, XII 3.27 ;

■ fnr International Development, Agency vv, International freight forwarders, XVI 1.3, 1.5, 1.7 g International Im port Certificates, 2.9 v m International labor organizations, v 3.8 y y ^ Interstate Com m erce Commission, FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 161

RECORD RETENTION GUIDE Interstate toll bridges, XII 2.15,2.16 Investment companies, X X X V ill 1.6- 1.10 See also Banks and banking institu­ tions; end Housing Foreign, XI 4.38a Regulated, XI 4.29,4.32 Investment in depreciable property, XI 4.1a Investment trust, real estate, XI 4.30 Investments, foreign, n 6.1, 6.2 Investments, Office of Foreign Direct, H 6 Investors; yield insurance, V 2.4 Ionized radiation standard, V in 4.9 Iron; defense materials regulations, n 2.4 Irregular and off-route air carriers, XV 1.4 J Jewelry:

Hand-fashioned Indian, VUE 5.20 Manufacturing industry, VIII 2.18 Joint apprenticeship committees, V m 2.10 Justice Department, VII Juvenile delinquency facilities and pro­ grams, IV 5.40, 5.41 K Knitted outerwear industry, VIH 2.18 L Labelers; retail sale price representatives, XXVH1.12 Labor, Office of the Secretary of, Vm 1 Labor Department:

See Employment Standards Adminis­ tration Labor, Office of the Secretary of Labor-Management Services Ad­ ministration Occupational Safety and Health Administration Labor-Management Reporting and Dis­ closure Act of 1959, VIH 3.1-3.8,3.10 Labor-Management Services Adminis­ tration, v m 3 Labor organizations, VIII 3.1, 3.3, 3.5, 3.6 Age Discrimination in Employment Act of 1967, Vm 2.28 Apprenticeship program s, XIX 1.2 Local unions, X IX 1.3 Secretaries and election officials, v m 3.7, 3.8 Labor relations consultants, v m 3.2 Laboratories, clinical, IV 3.20, 3.21, 4.8 Lamb and yearling producers, I 5.6 Land transportation facilities; radio stations and carriers, XXI 1.16, 1.17 Landing systems, civil airways, XH 1.29 Lead and zinc:

Mtoing on Quapaw Agency lands, VI 4.11 Stabilization program , participants in, XXIX 1.12 ad-tesed.0paint poisoning, prevention ^2 WCrS’ employers of» V m 2.11, 2.12, representatives of decedents. X I Lemons:

See also Fruit Marketing orders, 1 2.2 Skhh ?'.genc^es- See Banks and banki I * 2 « ° n s ; and Housing jjjses. impact resistant, IV 2.25 tuce, marketing orders, 12.13 Libraries:

College, IV 1.30 Construction, IV 1.5 Librari anship training, IV 1.4 Medical facilities, IV 3.12-3.14 Resources and instruction materials, IV 1.17 life insurance companies: Coinsurance contracts, XI 4.28 Distributing dividends to policyhold­ ers, XI 4.27 Segregated assets accounts contracts, X I 4.26d Lifeboat drills, XII 3.6 Limes:

See also Fruit Marketing orders, 12.3 Linseed and flaxseed oil, 1 11.6 Liquors:

Bottle manufacturers, XI 8.3 Dealers, XI 8.4-S.7 Exporters, XI 8.45 Importers, XI 8.42, 8.43 Manufacturers and processors, XI 8.1, 8.2 Puerto Rican, shipped to United States, XI 8.31-8.37 Shippers, XI 8.35 Taxes, XI 8.1-8.52 Virgin Islands, shipped to the United States from, XI 8.36-8.38 Wholesalers, XI 8.4, 8.5 Livestock:

Dealers, 1 9.4 Feed program, I 5.9 Market agencies, I 9.1-9.3, 9.6, 9.7, 9.10 Market operators, 1 3.9 Packers, I 9.9 Slaughterhouse operators claiming ex­ emption, I 3.12 State associations, 19.8 Stockyard owners, 19.1,9.4,9.6,9.7 Transporters, I 3.12 Weighers, 19.6,9.7 Loans:

Àrea Redevelopment Act, recipients, n 1.1, 1.2 Farmers Home Administration, I 7.1 Federal loan insurance program, IV 1.15, 1.24 Holders of loans for mobile homes and lots, X U 1.3 Holders of VA guaranteed or insured loans, XLI 1.10, 1.11 Private nonprofit schools, TV 1.12 Property improvement loans, V 2.1, 2.2 Public Works and Economic Develop­ ment Act of 1965, recipients, H 1.1, 1.2 Refugee relief, XI l.l Rural development, I 7.3 Students, IV 1.24, 1.26 Tobacco loan organizations, 1 4.11 Watershed, 1 7.2 Locker plant operators, VI 2.1 Longshoremen, employers of, VIII 2.2, 4.3 Longshoremen’s and Harbor Workers’ Compensation Act, VIH 2.2, 4.3 Louisiana; persons authorized to kill dep­ redating purple gallinules, VI 2.5 Lower income family homes, V 2.7 Lubricating oil:

Manufacturers and processors of, X I 4.84 Nonhighway or farming purposes, XI 4.86 Tax exemption, XI 4.83 Use and sale of, XI 4.83,4.123 M Macao; shipping restrictions, II 2.32 Machines and machinery; metalworking, H 2.5 Magazines, XXVIH 1.4 Mail, XL 1.1-1.4 Manpower training, IV 1.6 Manufacturers and processors: Aircraft and related equipment, x n 1.1-1.2, 1.4, 1.30, 1.42, 1.47; Supp. n Aircraft and vessel supplies, X I 4.88b Antibiotic drugs, IV 2.16 Antifreeze solutions, XI 8.17 Arms, ammunition, and implements of war, X 1.1 Articles entitled to drawback, XI 3.14- 3.16 Automobile tires, XI 4.83a Baby toys, IV 2.26 Biological product or arsenicals, I 3.1; IV 2.28 Blood, whole, IV 2.29 Butter, adulterated and process or renovated, XI 4.72 Cargo tanks, XH 6.27 Carpets and rugs, XXVII 1.13 Cigarette papers and tubes, XI 8.62- 8.73 Cl acker balls, IV 2.26 Compressed gas cylinders, XII 6.21 Controlled substances, VH 1.11 Cosmetics, IV 2.1 Cotton, 14.7 Credit due to tax reduction or repeal, XI 4.57 Cylinders and tanks, XH 6.25 Dairy products, 12.29 Distilled spirits, persons disposing ma­ terials used in manufacture of, XI 8.2 Drug, IV 2.1, 2.14, 2.16 Electronic products, IV 2.30 Equipment for use on merchant ves­ sels, XH 3.23 Excise taxes and exemptions, XI 4.56 Explosives, XI 8.88 Exporters, XI 8.9, 8.84 Filled cheese, XI 4*72 Firearms, XI 8.84, 8.85, 8.87 Fireworks, agricultural, IV 2.22 Fish, smoked and smoke-flavored, IV 2.19 Flammable fabrics, XXVH 1.4-1.6,1.8- 1.10 Flavoring extracts, X I 3.16, 8.1 Food and food products, I 4.2a; IV 2.1, 2.21; XI 8.1 Fur products, XXVH 1.2 Gambling devices, VH 1.2 Hair products, X I3.6-3.8 Lenses, impact resistant, IV 2.25 Liquor bottles, XT 8.3 Liquors, XI 8.1, 8.2 Lubricating oil, XI 4.84 Marine sanitation devices, xtt 3.28 Matches, white phosphorous, XI 4.68 Materials for use on merchant vessels, XH 3.23 Medicated feeds and premixes, IV 2.18, 2.20 Medicines and medicinal preparations, XI 3.16, 8.1 Methadone, IV 2.34 Motor vehicles and equipment, x t t 7.2,7.5; X V m 1.3 Munitions List, United States, articles, X1.1 Noise control, XVLLL 1.7 Nonbeverage products, X 1 8.10 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 162

RECORD RETENTION GUIDE Manufacturers and processors—Con. Perfumery, XI 3.16 Pesticide chemicals, XVTH 1.2 Pharmaceuticals, IV 2.11 Pistols and revolvers, XI 8.84 Poison prevention packaging, IV 2.27 Postage meters, XL 1.2 Radio receivers, XXI 1.21 Radioactive material, XV 1.4,1.16 Retail sale representations, IV 2.32 Rice, 14.31 Sales taxes and exemptions, X I 4.56 Service supply procedures, II 2.22 Stills, XI 8.9 Sugar, 1 4.34; XI 4.75 Textile fiber products, XXVH1.7 Tires and tubes, XI 4.86a; XII 7.3, 7.4 Tobacco and tobacco products, I 4.9, 4.12; XI 8.53-8.61, 8.71-8.73,^82 Toilet preparations, XI 3.16, 8.2i Tread rubber, XI 4.83a Vessel and aircraft supplies, X I 4.88b Vinegar, X I 8.8, 8.27 Welding procedures, XII 3.9 Wheat, 1 4.27 -v ____ Wool products, XI 3.6-3.8; XXVII 1.1 Marine casualties, XII 3.7 Marine sanitation devices, manufac­ turers, XU 3.28 Maritime Administration, n 5 Maritime Commission, Federal, XXIV Maritime protection and indemnity in­ surance; insured vessels, II 5.5 Maritime schools, n 5.28 Marketing allocation program, wheat, I 4.2a Marketing associations and agencies. See Cooperative associations, etc. Marketing orders:

Almonds, apricots, celery, cherries, cranberries, dates, filberts, fruits and vegetables, grapefruit, grapes, hops, lemons, lettuce, limes, nec­ tarines, olives, onions, oranges, papayas, peaches, pears, plums, po­ tatoes, prunes, raisins, tomatoes, and walnuts, I 2.1-2.22, 2.24, 2.58 Dairy products, 1 2.60 Marketing quotas:

Cotton, I 4.3, 4.4, 4.7, 4.8 Peanuts, 1 4.28-4.30 Tobacco, I 2.21d, 4.9-4.14, 4.16, 4.18 Rice, 1 4.31 Wheat, 14.27 Marketing Service, Agricultural, I 2 Marketing Service, Export, 1 11 Masters, vessels. See Vessels Matches:

Manufacturers, X I 4.68 Taxes, XI 4.68,4.123 Maternal and child health services, IV 3.22, 3.26 Meat inspection certificates, 1 3.10 Meatbrokers, I 3.11 Mechanics, aircraft, XII 1.27; Supp. n Medical practitioners. See Physicians Medical programs and projects: Annuity and pension plans with medi­ cal benefits, X I 4.16a Facilities survey and construction, IV 3.2 Library facilities, TV 3.12-3.14 Nursing homes, IV 5.52 Regional, IV 3.17 Scholarship grants, IV 3.10 State plan for medical assistance, IV 5.50 Medical Services Administration, IV 5.50-5.52 Medicare, IV 4.12 Medicated feeds and premixes, IV 2.18, 2.20 Medicines and medicinal preparations manufacturers and producers, X I 3.16, 8.1 Mental health, grants, IV 3.19 Mental health centers, community, IV 3.4 Mental retardation facilities, TV 5.20, 5.23, 5.24 Merchandisers; income derived from production, purchase, or sale of mer­ chandise, XI 4.20 Merchant Marine Act, n 5.30 Metal and nonmetal mine operators, VI 7.4 Metalworking machinery; defense ma­ terials regulations, n 2.5 Methadone:

Dispensers, TV 2.33 Maintenance program sponsors, IV 2.24 Manufacturers, TV 2.34 Microbiology and serology laboratories, TV 3.20 Migrant health services, IV 3.31 Migratory Bird Treaty Act, VI 2.2 Migratory birds, VI 2.1-2.3, 2.5 Migratory workers, transportation by motor carriers, XU 2.7 Milk and milk products: See also Dairy products Dairy farms or plants pasteurizing milk or cream for shipment, IV 2.10 Handlers, 12.60,4.2c Indemnity payment program, I 4.2c Special milk program, 1 12.3 Mineral lands; Indian lands lessees, VI 4.6-4.13 Mineral property; depreciation and de­ pletion, XI 4.23, 4.23a Minerals and metals. See Mines and mining Mines and mining:

Coal, VI 3.1, 7.1-7.3, 7.5, 7.7 Computation of gross income by repre­ sentative market or field price method, XI 4.23b Lead and zinc, VI 4.11 Metal and nonmetal, operators, VI 7.4 On Indian lands, VI 4.6-4.13 Ore, VI 3.8 Persons electing to aggregate separate operating mineral interests, XI 4.25- 4.26 Research grants, VI 7.3 State and local authorities receiving Federal aid for reclamation of, VI 7.2 Mines, Bureau of, V I7 Mobile homes, holders of loans for, XLI 1.3 Mohair; producers and marketing agen­ cies, 1 5.5 Montana; Indian lands, VI 4.8 Mortgagors. See Housing Motor carriers :

See also Carriers Brokers for, XXX 1.9 Cargo tanks, XII 6.23, 6.24, 6.26 Class I and H, XH 2.3 Class HI, XH 2.4 Explosives, transportation, XH 2.8 Foreign commerce, XH 2.10-2.14 Interstate, XH 2.8,2.10-2.14 Migratory workers, carriers of, XH 2.7 Rate-making organizations, x X X 1.8 Reviewing of drivers’ records, XH 2.9 Motor fuel, special, XI 4.83,4.86,4.126 Motor vehicles, secondhand, XI 4.59a Motor vehicles and equipment, manufac­ turers, XH 7.2,7.5; XVIH 1.3 Municipalities; acquiring or constructing interstate toll bridges, XH 2.16 Munitions Control, Office of, X 1 Munitions List, United States, X 1.1; XI 8.89 Mutual and subsidiary service companies, N National Aeronautics and Space Admin­ istration, XXXI National banks:

Certificates executed under Exception 13 of R.S. 5206, XI 2.4 Exercising trust powers, XI 2.2 Investments in securities, XI 2.6 Security devices, XI 2.7 Shareholder lists, XI 2.3 National Credit Union Administration XXXH National highway safety standards, XH 7.1 National Highway Traffic Safety Admin­ istration, XH 7 National Housing Act, V 2.1-2.6 National Institutes of Health, TV 3.15 National Library of Medicine, IV 3.15 National Oceanic and Atmospheric Ad­ ministration, H 8 National park concessioners, VI 8.1,8.2 National Park Service, V I8 National pollutant discharge elimination program, XVIH 1.8 National Science Foundation, XXXIII National Transportation Safely Board, XH 5 Natural deposits depreciation and deple­ tion, XI 4.23 Natural gas:

Companies, XXV 1.2 Pipelines, XH 6.2-6.5, 6.13 Property depletion, XI 4.22 Transmission lines, XII 6.6 Navajo Indian Reservation: Employers of industrial homeworkers, VHI2.20 Traders, VI 4.14 Naval stores:

Producers of gum naval stores, 14.2 Turpentine and rosin processors, I 2.56 Navigators; aircraft, Supp.H Navy; contractors and subcontractors, X I 4.44 Nectarines; marketing orders, 12.4 Neighborhood Youth Corps projects, sponsors, VIH 1.7 Newspapers, XXVHI 1.4 Nickel alloys; defense materials regula­ tions, H 2.6 , _ Noise Control Act of 1972, XVIII 1.7 Nonappropriated Fund Instrum entalities Act, VIH 2.2 , . _ Nonbeverage products manufacturer, Nonfood assistance programs, 112.9 North Korea; shipping restrictions, n 2.32 Nuclear material:

....

n Exporters of related commodities, 2.10 ^ Licensees and others subject to fnw" cial protection requirements ana indemnity agreements, X V1 Ai Licensees manufacturing, distribu .

or transferring byproduct mate XV 1.16 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 163

RECORD RETENTION GUIDE N u c le a r m a t e r i a l — C o n t i n u e d L ic e n s e e s r e c e i v i n g , p o s s e s s i n g , u s i n g , o r t r a n s f e r r i n g s p e c i a l n u c l e a r ma­ t e r ia l o r b y p r o d u c t o r s o u r c e ma­ t e r ia l, XV 1.2,1.6,1.9,1.15 N u c le a r r e a c t o r s ; h o l d e r s o f c o n s t r u c t i o n a n d o p e r a t i n g a u t h o r i z a t i o n s , XV 1.10 N u c le a r v e s s e ls , XII 3.10 N u r s in g :

Scholarship grants, IV 3.27 Student loan program, IV 3.8 Training facilities, IV 3.9 Nursing homes:

Administration training programs, IV 5.51 r Medical assistance, IV 5.52 Nutrition Service, Pood and, 1 12 Nuts; marketing orders, 12.14-2.17 O Oats; crop insurance, 18.1 Occupational Safety and Health Act of 1970, Vm 4.7 Occupational Safety and Health Admin­ istration, v m 4 Occupational safety and health pro­ grams, IV 3.37 Oceanic and Atmospheric Administra­ tion, National, n 8 Oceanographic vessels, x il 3.26 Oil and gas:

Depletion and depreciation of wells, XI 4.23 Depletion of natural gas property, XI 4.22 Lessees on federally owned and re­ stricted Indian lands, VI 3.2,3.9 Liquid gas pipelines, XII 6.10 Mining:

Osage Reservation, VI 4.12 Wind River Indian Reservation, Wy­ oming, VI 4.13 Natural gas companies, XXV 1.2 Natural gas pipelines, XH 6.2-6.5, 6.13 Persons aggregating operating mineral interests, XI 4.26a Pipeline operators, VI 4.5; XH 6.2-6.5, 6.13 Transfer operations, XH 3.30,3.31 Transmission line operators, XH 6.6 Oil and Gas, Office of, V H 11 Oil Pollution Act o f 1961, X n 3.25 Oils:

Castor oil, 1 5.12 Cottonseed, 1 5.2 Crude and unfinished oils and finishei products; users, VI 11.1 Diesel fuel, XI 4.83,4.86,4.126 Lubricating, X I 4.83, 4.84, 4.86, 4.12! Storage agreements for bulk oils, I 5.: Oklahoma; Indian lands, VI 4.9,4.10 Olives; marketing orders, 1 2.20 Omnibus Crime Control and Safe Street« Act of 1968, VH 1.12 Onions; marketing orders, 12.10 Operating-differentia1 subsidized veseis; operators and contractors, II 512-5.14, 5.17,5.19 Operations, Office of, XI 7 Oranges:

See also Fruit Marketing orders, 12.1 Organizations:

health grants, TV 3.5 PoS!?/ ~ealth center projects, IV 3.3 1JF Grandparent Program, x m Horse shows and exhibitions, I 3.2 Organizations—Continued Juvenile delinquency and youth devel­ opment programs, IV 5.40 Mental health facilities, IV 3.4 Older Americans program, IV 5.2, 5.3 Private foundations, XI 4.44b, 4.89 Projects for handicapped workers, IV 5.28 Public and nonprofit, H 10.1; TV 5.12, 5.23, 5.27 Solid waste disposal projects, recipi­ ents of Federal grants for, VI 7.3 Tax exempt, XI 4.1,4.42 Tobacco loan organizations, 1 4.11 Trade agreements, 1 11.4 Osage Reservation; mining, VI 4.10,4.12 . Outdoor advertising business, XXVIII 1.4 Outer Continental Shelf Lands Act, V m 2.2 Overseas military personnel charter op­ erators, XVI 1.10 Oysters; packers of canned oysters, IV 2.5 P Packagers; retail sale price representa­ tion, XXVH 1.12 Packers:

Dairy products, 12.29 Drugs, IV 2.16 Fish, smoked and smoke-flavored, IV 2.19 Food and food products, IV 2.21 Livestock and poultry, 1 9.9, 9.11 Medicated feeds and premixes, IV 2.18, 2.20 Oysters, IV 2.5 Pharmaceuticals, IV 2.6a, 2.11 Radioactive material, XV 1.13 Retail sales representations, IV 2.32 Shrimp, IV 2.5 Packers and Stockyards Administration, Panama Canal Company and Canal Zone Government, XXXV Papayas; marketing orders, 1 2.12 Parachute loft certifications, XH 1.28: Supp.H Parachute riggers, XH 1.21; Supp. n Park Service, National, V I8 Partnerships, foreign, X I 4.41c Pathology laboratories, IV 3.20 Pawnbrokers, XI 8.87 Payment programs:

Flaxseed and linseed oil, 1 11.6 Mohair, 15.5 Peaches; marketing orders, 12.5 Peanuts:

Buyers, 14.29 Crop Insurance, 18.1 Marketing quotas, 14.28-4.30 Price support program, 1 5.4 Producers, I 4.28 Shellers, 1 4.30, 5.4 Pears; marketing orders, I 2.5, 2.22 Peas; crop insurance, 18.1 Pensions, VHE 3.9 Perfumery manufacturers and produc­ ers, X I 3.16 Periodic requirements license applicant, n 2.14 Perishable Agricultural Commodities Act of 1930,12.23 Pesticide chemicals, persons with an ex­ perimental permit for use of, xvi i t 1.2 Petroleum and petroleum products. See Oil and gas; and Oils Pharmaceuticals; manufacturers, proces­ sors, packers, IV 2.11 Physical therapy services, IV 4.13 Physicians:

Federal employees, treatment of, VIH 2.1 Hospitals under agreements apportion­ ing physicians’ compensation, IV 4.9 Picking establishments, operators receiv­ ing, processing, or having custody of migratory game birds, VI 2.1 Pilot school; aircraft, Supp. H Pilots, aircraft, XII 1.17-1.18, 1.23;

Supp. H Pipeline safety, XII 6.1-6.13 Pipelines:

Interstate commerce, XH 4.5; XXX 1.6 Liquid, XII 4.5, 6.7-6.12 Natural gas, XII 6.2-6.5 Operators, VI 4.5; XII 6.2-6.5, 6.7-6.13 - Welders, XH 6.1 Pistols and revolvers. See Firearms Planning, Research, and Training, Office of TV 5.30 Plant Health Inspection Service, Animal and, 1 3 Plums; marketing orders, 1 2.5 Poison prevention packaging, TV 2.27 Political committees, treasurers, XXVHI 1.5 Pollution control:

Air, X V in, 1.3,1.5,1.6 Pollutant discharge elimination pro­ gram, x v m 1.8 Water; discharges or deposits, permits for, m 2.4 Postage meters:

Licensees, XL 1.1 Manufacturers, XL 1.2 Postal Service, United States, XL Potash mining lessees, VI 3.8 Potatoes; marketing orders, 1 2.9, 2.58 Poultry and poultry products: Dealers, 1 9.4, 9.5, 9.11 Market agencies, 19.1-9.3,9.6,9.7 Packers, 1 9.9, 9.11 Processors, I 3.5 Shippers, 12.27,3.5 Weighers, 1 9.6,9.7 Practitioners. See Physicians Price Commission, XXXVI Price stabilization requirements, XXXVI 1.1 Price support program. See Agricul­ tural commodities or specific commod­ ity Priorities and Allocations System be­ tween Canada and the United States. H 2.2 Processors. See Manufacturers and processors Producers:

Articles entitled to drawback, XI 3.14- 3.16 Celery, 12.13a Cotton, 1 4.8 Flavoring extracts, X I 3.16 Gum naval stores, 1 4.2 Lambs and yearlings, 1 5.6 Medicinal preparations, X I 3.16 Mohair, 1 5.5 Peanuts, I 4.28 Perfumery, X I 3.16 Rice, 14.31 Sugar beets and sugarcane, 14.37a Tobacco, 1 4.9,4.10 Toilet preparations, XI 3.16 Wheat, 14.27 Wine for family use, X I 8.25 Wool, 1 5.6 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE Property:

Depreciation and depletion, X I 4.1a, 4.3-4.3C, 4.5, 4.22-4.24, 4.38b Distribution by bank holding corpora­ tion, X I 4.36 Executors or other legal representa­ tives of decedents, X I 4.33 Participants in the transfer of, XI 4.10-4.14,4.16,4.35 Persons making or receiving gifts of, XE 4.34,4.46 Price and rent stabilization require­ ments, XXXVI 1.1 Section 38 property, XI 4.1a Transportation by air, X I 4.65a Proprietary solvents, dealers and users, X I 8.22 Prunes; marketing orders, 1 2.8,2.21,2.24 Psittacine bird treatment centers, IV. 3.29 Public airports, sponsors of construction, XH 1.32,1.33 Public assistance programs, IV 5.60, 5.61 Public Contracts Act, VUC 2.4, 2.6, 4.4, 4.5 Public health agencies, IV 4.13 Public Health Service. IV 3 Public and private agencies: Child welfare projects, IV 5.12 Dental health grants, IV 3.5 Design, construction or alteration of publicly-owned residential struc­ tures, V 1.7 Employment grants, VUE 1.10 Family health center projects, IV 3.3 Family planning services, IV 3.25 Health programs, IV 3.28 Juvenile delinquency facilities and pro­ grams, IV 5.40,5.41 Maternal and child health and welfare research grants, IV 3.26 Mental health facilities, IV 3.14 Mental retardation facilities, IV 5.23 Migrant health services, IV 3.31 Nutrition projects for the aged, IV 5.7 Occupational safety and health pro­ grams, IV 3.37 Older Americans program, IV 5.2, 5.3, 5.7 Refugee relief loans, XE 1.1 Relocation assistance programs, V 1.1 Retired citizens volunteer program, x m l.i Travel promotion, n 10.1 Vocational education, financial assist­ ance, IV 1.31 Youth development programs, IV 5.40 Public service aircraft, XXE 1.15 Public utilities:

Certificated by Price Commission, XXXVI 1.3 Licensees, XXV 1.15 Public utility holding companies, X XX Vin 1.4,1.5 Public works, State agencies plans for, V1.2 Public Works and Economic Development Act of 1965, H 14-1.3, 9.1 Pueblo Indian Reservation; employers of industrial homeworkers, VIH 2.20 Puerto Rico:

Beer, XI 8.34 Distilled spirits, XI 8.31, 8.32 Employers of homeworkers, VIH 2.21 Liquors brought into the United States from, XI 8.35-8.37 Tobacco and tobacco products, I 5.10; X I 8.59, 8.62, 8.71-8.74 Wine, XE 8.33 Purchase programs:

Castor oil, 15.12 Cottonseed, I 5.18 Tobacco, Puerto Rican, 1 5.10 Purchasers:

Aircraft fuel, X I 4.82 Finfish, II 8.10 Flaxseed and linseed oil, 1 11.6 • Haddock, n 8.10 Herring, n 8.10 War-built vessels, H 5.21 Purchasing associations, cooperative, XI 4.20b Purple gallinules in Louisiana, VI 2.5 Q Quapaw Agency; mining for lead and zinc on land under Agency jurisdic­ tion, VI 4.11 R Radiation, employers of personnel ex­ posed to, VUE 4.5; .XV 1.14 Radiation standard, ionized, VIII 4.9 Radio, educational; broadcasting facili­ ties, IV 1.7 Radio beacon facilities owners, XH 1.29 Radio door controls, XXI 1.40 Radio receivers; manufacturers, owners, and distributors, XXI 1.21 Radio stations and carriers: See also Carriers Aircraft, XXI 1.14-1.15,1.33 Alaska, XXI 1.10,1.13 Amateur, XXI 1.19 ___ Broadcast booster stations, XXI, 1.35 Citizens service stations, XXI 1.17,1.23 Disaster communications service, XXI 1.25 ___ Domestic public radio services, XXI 1.26 ____ Educational services, XXI 1.3-1.4,1.30 Experimental and auxiliary services, XXI 1.5-1.8 General, XXI 1.1-1.19, 1.23, 1.25, 1.26, 1.30, 1.31 Industrial radio stations, XXI 1.16-1.18 International communications services, X XI 1.3,1.9,1.31 Land transportation facilities, XXI, 1.16,1.17 Maritime services, XXI 1.10-1.13 Operational, XXI 1.33 Plurality ship stations, XXI 1.36 Public safety services, XX I 1.16-1.18 Translator stations, XXI 1.35 Vessels, XXI 1.13,1.36-1.38 Radioactive material, XV 1.2,1.4,1.5,1.13 Radiobiology laboratories, IV 3.2J. Railroad Retirement Act, XXXVII 1.3 Railroad Retirement Board, XXXVII Railroad Retirement Tax Act, X I 4.51, 4.54-4.55 Railroads:

See also Carriers Electric, XII 4.2; XXX 1.3 Express companies, XU 4.4; XXX 1.5 General, XH 4.1; XXX 1.2 Participating in a tax-free reorganiza­ tion, XI 4.14 _____ Persons furnishing cars to, XXX 1.7 Pipeline companies, XU 4.5; XXX 1.6 Rate-making organizations, XXX 1.8 Refrigerator car lines, XXX 1.1 Retirement, XXXVII 1.3 __ _ Unemployment insurance, x A x v il 1.1 Raisins; marketing orders, I 2.19, 2.24 Rate-making organizations subject to requirements of the Interstate Com­ merce Commission, XXX 1.8 Real estate investment trust, XE 4.30 Recreational facilities, loans and grants, I 7.3 Refrigerator oar lines, XXX 1.1 Refugee relief loans, X I 1.1 Regional Action Planning Commissions, H 9 Rehabilitation agencies, IV 4.13 Rehabilitation facilities, juvenile delin­ quency, IV 5.41 Rehabilitation Service, Social and, IV 5 Rehabilitation Services Administration, IV 5.20-5.28 Relocation assistance projects and pro­ grams, I 10.2; IV 6.2; V 1.1; XH 2.2, 6.20; x v m 1.4 Renderers dealing in animal carcasses, I 3.11 Rent stabilization requirements, XXXVI 1.1, 1.2 Repair stations, aircraft, XH 1.24-1.26 Repairmen, aircraft, Supp. H Research:

Animals, I 3.8 Biological products, 13.6 Child welfare projects, IV 5.12 Education, IV 1.19, 1.31 Facilities construction, IV 1.19 Grants, I 10.1; IV 3.1, 3.6, 5.2, 5.24; VI 7.3; X V m 1.1; XLI 1.2 Health, IV 3.1, 3.6 Maternal and child health and wel­ fare, IV 3.26 Water resources, VI 9.1 Research and development contracts, V 3.1; XXIX 1.7; XXXI 1.1,1.2,1.6,1.12 Research and Technology, Office of As­ sistant Secretary for, V 3 Reserve funds; taxpayers establishing construction reserve funds, H 5.18, 5.18a Residential rental property, XI 4.3b Retailers. See Dealers Retired citizens volunteer program, x m l.i Retirement, railroad, XXXVII 1.3 Retirement plan, contributors, XI 4.4JD Revolvers. See Firearms Revolving credit plan dealers, XI 4.19 Rhodesia, Southern;

transporters oi commodities, n 2.33 Rhodesian sanctions regulations, x i o.i R Cooperative marketing associations, 1 5.19 Crop insurance, 18.1 Exporters, 1 11.1 Marketing quotas, 14.31 Price support program, 15.19 Producers, warehousemen, mill or ele­ vator operators, other processors or transferees, and buyers, 14.31 Riot reinsurance program, V 1.6 Rosin processors for naval stores, I 2. Rubber, tread, XI 4.83a Rubbing alcohol base, XI 8.15 Rugs; manufacturers, XXVII 1.13 Rye; crop insurance, 1 8.1 S afety Administration, National High way Traffic, XH 7 ifety Board, National Transportation, XH 5 afety standards:

Coal m ines, V I 7.1,7.3,7.5 H ighway, X H 7.1 anitation devices, m arine, • ___v r 4.21a. A 4.21b FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 165

RECORD RETENTION GUIDE Savings a n d l o a n a s s o c i a t i o n s , x x m 1.1- 1.8,2.1-2.8, 2.11, 3.1, 3.2 Savings a n d l o a n h o l d i n g c o m p a n i e s , x x m 2.9 S c h o o ls :

See also Educational institutions Accredited to grant doctor of medicine degree, IV 3.34 A i r c r a f t mechanic, XII 1.27; Supp. n A i r m a n a g e n c y f l i g h t o r g r o u n d , Supp. n A v ia t io n m a i n t e n a n c e t e c h n i c i a n , XII 1.27 Bilingual programs, IV 1.28 Breakfast programs, 1 12.5 Construction, IV 1.21 Dispatcher course operators, XII 1.22 Dropout reduction projects, IV 1.29 Educational agencies, Federal grants for constructing, IV 1.1 Emergency assistance program, IV 1.34 Flight engineer, XU 1.38 Flight navigator, x n 1.20 Food authorities, 1 12.8,12.9 Ground instructor, flight school, Supp. n Health professions, IV 3.7, 3.32 Institutes of higher education, fellow­ ships, IV 1.13 Library resources and instructional materials, IV 1.17 Lunch programs, I 12.1, 12.4, 12.8 Maritime schools, n 5.28 Medical:

Grants, IV 3.7, 3.35; XLI 1.2 Scholarship grants, IV 3.10 Nurse training facilities, TV 3.9 Nursing, IV 3.27 Pilot, X n 1.23; Supp. n Private nonprofit, receiving Federal aid, IV 1.12 Public health training, IV 3.11 Special food service program for chil­ dren, 1 12.2 Special milk program, 1 12.3 Teaching facilities, IV 3.33 Work study programs, IV 1.36 Science and Technology, Assistant Sec­ retary for, n 3 Scientific institutions conducting experi­ mental or research operations, X l 8.12 Seafood; packers, IV 2.5 Second War Powers Act of March 27, 1942, Supp. I Securities and Exchange Commission, x x x v m Securities or stocks:

Arbitrage operations, XI 4.37 Average basic tax computation, XI 4.32c Brokers and dealers, XI 4.79,4.88d, 7.4; XXXVIII1.1-1.3,1.11,1.12 »edit for purchase of, XXVI 1.1-1.3 Distribution, XI 4.36 Japanese issues, XI 4.88d Quotations, XXXVEH 1.12 Real estate investment trust, XI 4.30 Straddles, XI 4.37a Tr^ fer or disposition, XI 4.10-4.14 4.32c, 4.35 *^2 procurers» 8,11(1 shippers, I ^ t S ntract Act of 1965, vm 1.5; Aa XI 1.22 Service supply procedure, n 2.22 Shareholders:

Elections filed respecting tax treat­ ment of corporate reorganizations, X I 4.16 Loss deductions on small business stock, XI 4.38 Receiving distributions in liquidation of a domestic corporation, XI 4.9 Sheltered workshops, V m 2.14 Ship construction reserve fund; taxpay­ ers establishing fund, II 5.18, 5.18a Shippers:

Antibiotic drugs, IV 2.6, 2.16 Cigars and cigarettes, XI 8.71-8.74 Color-additive food, drugs or cosmetics, IV 2.13 Cosmetics, unlabeled, IV 2.1 Drugs, TV 2.1, 2.6, 2.16 Fish and wildlife, VI 2.7 Flammable fabrics, XXVII 1.11 Food, unlabeled, IV 2.1 Fruits and vegetables, 12.22 Hazardous substances, unlabeled, IV 2.4 Liquors, XI 8.35 Poultry and poultry products, 12.27,3.5 Property by air, X I 4.65a Seed, 1 2.49-2.51 Sugar, 14.34 Swine, I 3.4 Tobacco and tobacco products, XI 8.71-8.74 Shipping company agents, n 5.1-5.9 Shipping Restriction Orders T -l and T - 2; Soviet bloc countries, Hong Kong, Macao, China, North Korea, North Viet-Nam, and Cuba, n 2.32 Ships. See Vessels Shrimp; packers of processed shrimp, IV 2.5 Silver, newly-mined, X3 6.3 Silver Operations, Office of Domestic Gold and, X I6 Slaughterhouse operators, I 3.12 Small business:

Contracts, X XIX 1.4; XXXI 1.15 Corporation stock, loss deduction on, X I 4.38 Corporations distribution of previously taxed Income, X I 4.41 Small Business Administration, X y y n r Small Business Investment Act, xx~xi'y 1.1 Smelters and refineries; metal bearing materials, X I 3.12 Social and Rehabilitation Service, IV 5 Social security:

Employers employee taxes, X I 4.50 State and local government employees, IV 4.1 Social Security Administration, IV 4 Social work, IV 5.30 Sodium mining lessees, VI 3.8 Solid waste disposal projects, recipients of Federal grants for, VI 7.3 Solvents, industrial and proprietary; dealers and users, XI 8.22 Southern Rhodesia; transporters of com­ modities, n 2.33 Soviet bloc countries; shipping restric­ tions, n 2.32 Soybeans:

Cooperative marketing associations, I 5.19 Crop insurance, 1 8.1 Price support program, 15.19 Space Administration, National Aero­ nautics and, XXXI Special food service program for chil­ dren, 1 12.2 Special milk program, 1 12.3 Stabilization and Conservation Service, Agricultural, I 4 Stamp taxes, X I 4.71,8.40 State Department:

See Agency for International Develop­ ment Munitions Control, Office of State Technical Services Act of 1965, n 3.1 States or State agencies: Activities for the aging, IV 5.5 Agricultural commodity distribution programs, I 12.1, 12.3, 12.4 Apprenticeship agencies, vm 1.6 Child welfare services, IV 3.23, 3.24, 5.10,5.11 Civil defense, m 3.2,3.3 Communicable disease control pro­ gram, IV 3.16 Construction projects, IV 1.21, 3.2, 5.20, 5.21, 5.27 Dental health grants, IV 3.5 Educational programs, IV 1.3, 1.5-1.11, 1.14, 1.16-1.20, 1.23, 1.25-1.27, 1.33, 1.35; XLI 1.12 Emergency food assistance, 1 12.7,12.10 Employees of State and local govern­ ments, IV 4.1 Employment agencies, XXXVH 1.2 Employment grants, VUE 1.10 Fair Labor Standards Act participa­ tion, VUE 2.6 Fish and game departments, VI 2.6 Fishing agencies receiving Federal as­ sistance, H 8.8 Food stamp program, 1 12.6 Foster Grandparent program, xttt 1.2 Health programs, IV 3.2, 3.6, 3.18, 3.19, 3.22 Higher education facilities, financial assistance, IV 1.9 Highway departments, x n 2.1 Highway safety standards, X II 7.1 Hospitals and Institutions distributing tax-free tobacco products, x l t l.i Interstate toll bridges, States acquir­ ing or constructing, x n 2.16 Juvenile delinquency facilities and programs, IV 5.40,5.41 Library services and construction pro­ gram, IV 1.5 Livestock associations and agencies, I 9.8 Manpower training, IV 1.6 Maritime schools, n 5.28 Maternal and child health services, IV 3.26 Medical assistance, IV 5.52 Medical library facilities, IV 3.12 Mental health services, IV 3.19 Mental retardation facilities, IV 5.20 Mine reclamation, recipients of Fed­ eral aid for, VI 7.2 Mine safety, recipients of grants, VI 7.3 Nonfood assistance programs, 1-12.9 Nutrition projects for the aged, IV 5.6 Occupational safety and health grants, V in 4.6, 4.10 Older Americans program, IV 5.1, 5.4, 5.5, 5.7 Pollutant discharge elimination pro­ gram, xvm 1.8 Public assistance programs, IV 5.60, 5.61 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 166

RECORD RETENTION GUIDE States or State agencies—Continued Public Contracts Act participation, VIII 2.6 Public works, V 1.2 Relocation assistance projects and programs, I 10.2; IV 6.2; V 1.1; XII 2.2,6.20; X V in 1.4 Retired citizens volunteer program, x m 1.1 School breakfast programs, 1 12.5 Special food service program for chil­ dren, 1 12.2 State Technical Services Act of 1965, grants, n 3.1 Surplus property, distribution and utilization, IV 6.1 Travel promotion, n 10.1 Vocational education, financial assist­ ance, IV 1.3, 1.24 Vocational rehabilitation services, IV 5.25; X U 1.12 Water Resources Planning Act, XLH 1.1 Workshops and rehabilitation facili­ ties, IV 5.27 Youth development programs, IV 5.40 Steel; defense materials regulations, n 2.4 Stills, manufacturers or vendors, XI 8 9 Stockbrokers, XI 4.79, 7.4; XXVI 1.4; X XX V m 1.1-1.3,1.11,1.12 Stocks. See Securities or stocks Stockyard owners and operators, I 9.1, 9.4, 9.6, 9.7, 9.10 Straddles, X I 4.37a Students;

Deductions, persons claiming, XI 4.3d Employers of student-workers, v m 2.12,2.15,2.16 Federal loan insurance program, IV 1.24 National defense loan program, IV 1.26 Nursing loan fund, IV 3.8 Study group charterers, XVI 1.9 Subcontractors. See Contractors and, subcontractors Subsidies; vessels operators and con­ tractors, n 5.12-5.17, 5.19 Sugar:

Importers, I 4.32, 4.34 Manufacturers, XI 4.75 Marketers, 1 4.33 Producers of sugar beets and sugar­ cane, 14.37a Refiners, shipping companies, and surety companies, 14.34 Sugar beets; crop insurance, 1 8.1 Sugarcane; crop insurance, 1 8.1 Sulphur deposits; lessees, VI 3.9 Sunglasses, impact resistant lenses, IV 2.25 Supplemental air carriers, XII 1.5-1.7, 1.34, 1.39-1.41; XVI 1.1, 1.3, 1.10; Supp. II Suppliers in AID-financed programs or projects, X 2.2 Suppliers of portable X-ray services, IV 4.12 Supply contracts, XXIX 1.6, 1.7; XXXI 1.1,1.2,1.6 Surety companies, I 4.34; VIII 3.10 Surplus property; distribution and uti­ lization, IV 6.1 Swine, 1 3.4, 3.9 Swiss Blue Import Certificate, n 2.21 Tank motor vehicles, XII 6.24 Tanks, portable, carrying hazardous materials, XII 6.28 Tax stamps, XI 4.71, 8.40 Taxes:

Army and Air Force contracts for air­ craft, excess profits on, XI 4.43 Automobile tires, XI 4.83a Butter, adulterated and process or renovated, XI 4.72,4.73 Cheese, filled, XI 4.72,4.74 Cigarette papers and tubes, XI 8.62- 8.76 Cigars and cigarettes, XI 8.53-8.61, 8.71-8.76 Communication services required to collect, XI 4.61 Contracts of sale of cotton for future delivery, XI 4.69 Diesel fuel, XI 4.83,4.86,4.126 Employee representatives under the Railroad Retirement Tax Act, XI 4.51 Employers:

Federal Insurance Contributions Act, XI 4.50, 4.54, 4.55 Federal Unemployment Tax Act, XI 4.52 Railroad Retirement Tax Act, XI 4.51, 4.54, 4.55 Employment, XI 4.47-4.55 Estate, X I 4.45 Excess profits, XI 4.43, 4.44 Excise, XI 4.56-4.126 Exemptions, X I 4.1, 4.6, 4.41c, 4.42, 4.56, 4.82,4.83 Explosives, XI 8.88 Filled cheese, XI 4.72,4.74 Firearms, XI 8.83-8.89 Gasoline, XI 4.86, 4.123 Gift, XI 4.34,4.46 Highway motor vehicles, XI 4.59a, 4.60 Income. See income taxes Interest equalization, XI 4,88d Liquors, XI 8.1-8.52 Lubricating oil, XI 4.83,4.84,4.86,4.123 Manufactured sugar, XI 4.75 Manufacturers sales, XI 4.56,4.88b Matches, XI 4.68,4.123 Motor fuel, special, XI 4.83, 4.86, 4.126 Navy contracts, excess profits on, XI 4.44 Pistols and revolvers, XI 8.83, 8.84 Retailers’ excise taxes, XI 4.85 Rubber, tread, XI 4.83a Small business corporations distri­ butions of previously taxed income, X I 4.41 Social security, XI 4.50 Students, persons claiming deductions for, XI 4.3d Sugar, manufactured, XI 4.75 Tires, X I 4.83a Tobacco and tobacco products, XI 8.53-8.82 Transportation, XI 4.65, 4.65a Tread rubber, XI 4.83a Vehicles, X I 4.59a, 4.60 Wagering, XI 4.66 Tax-free alcohol, XI 8.23 Tax-free stocks, securities, and other corporate property exchange, XI 4.11 Taxpayers:

See also Taxes General, n 5.18, 5.18a; XI 4.1-4.126, 8.1-8.89 Technicians, aviation maintenance, XU 1.27 Telecommunications taxes, XI 4.61 Telephone carriers required to collect tax, XI 4.61 Television, educational;

broadcasting facilities, IV 1.7 Television stations, XXI 1.2-1.5,1.30,1.31, 1.34 Textile fiber products; manufacturers and distributors, XXVII 1.7 Timber property depreciation and deple­ tion, XI 4.24 Time limit license applicant, n 2.14 Tires, X I 4.83a, 4.86a; XU 7.3,7.4 Tobacco:

Buyers, 14.11 Crop insurance, I 8.1 Dealers, 1 4.16, 5.10 Distributors, X U 1.1 Exporters, I 5.20 Handlers, I 2.2Id Importers, XI 8.74, 8.75 Loan organizations, 1 4.11 Manufacturers and processors, I 4.9, 4.12; XI 8.53-8.61, 8.71-8.73,8.82 Marketing quotas, I 2.21d, 4.9-4.14, 416, 4.18 Producers, 1 4.9, 4.10 Puerto Rican- tobacco purchase pro­ gram, I 5.10 Taxes, X I 8.53-8.82 Truckers, 1 4.12,4.13 Warehousemen, I 4.14; XI 8.77-8.81 Tobacco and Firearms, Bureau of Alco­ hol, XI 8 Toilet preparations; manufacturers, reprocessors, repackagers, and bottlers, X I 3.16, 8.21 Tomatoes:

Crop insurance, 1 8.1 Marketing orders, 12.11,2.22 Tour operators, XVI 1.10 Toys, baby; manufacturers and import­ ers, IV 2.26 Trade agreements, private, 1 11.4 Trade Commission, Federal XXVH Trade Expansion Act of 1962, H 2.1 Trademark and trade name expendi­ tures as deferred expenses, XI 4.4 Traders on Indian reservations, Vi 4.^ Traffic Safety Administration, National Highway, XH 7 , .

Transaction control regulations, smpments of certain merchandise between foreign countries, XI 5.1 Transfer of stock, securities, and otner corporate property, participants w, X I 4.10-4.14, 4.35 Transit systems:

Credit or refund for oil or gasoline, m 4.86 ...a Highway motor vehicles, tax on * XI 4.60 Translator stations, XXI 1.35 Transportation:

_ Animals for research, 13.8 Carriers of persons, XI 4.65 Containers, certified, XH 3.29 Explosives, x n 2.8 r . .

Express companies, XH 4.4, a a a Fish and wildlife, VI 2.7 Migratory workers, XH 2.7 Motor carriers, XH 2.3, 2.4, 2.7, ¿ XXX 1 9 N u c l e a r m a t e r i a l s , XV 1.15 Poultry and poultry products trans porters, I 2.27, 3.5 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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RECORD RETENTION GUIDE Transportation—Continued Property by air, X I 4.65a Radio stations, X XI 1.17 Railroad companies, XU 4.1, 4.2, 4.4, 4.5; XXX 1.1-1.3,1.5,1.6 Undenatured livestock lungs, I 3.13 Water carriers, XXX 1.10 Transportation, Office of the Secretary of,X H 6 Transportation Department See Federal Aviation Administration Federal Highway Administration Federal Railroad Administration National Highway Traffic Safety Administration National Transportation Safety Board Secretary, Office of the United States Coast Guard Transportation Safety Board, National, xn 5 Travel and business expenses, X I 4.2, 4.7 Travel group charter organizers, XVI 1.10 Travel promotion, H 10.1 Travel Service, United States, H 10 Tread rubber; manufacturers, producers, or importers, XI 4.83a Treasury Department;

See Accounts, Bureau of Alcohol, Tobacco and Firearms, Bureau of Comptroller of the Currency Customs, Bureau of Domestic Gold and Silver Opera­ tions, Office of Foreign Assets Control, Office of Internal Revenue Service Operations, Office of Tritium, XV 1.19 Truckers, tobacco, 1 4.12, 4.13 Trust companies:

Nominee’s Information Return, X I 4.42a Real estate investment trust, XI 4.30 Tnist fund, contributors, X I 4.42b Trusts; accumulation distribution, XI 4.26c Truth in Lending Act, XXVI 1.7 Tubes, XI 4.86a Tuna, yellow-fin, vessels fishing for, n o.7 Tung oil, 15.19 Turpentine and rosin:

Processors for naval stores, I 2.56 Producers of gum naval stores, 14.2 a^en^s»' war risk Insurance Program, n 5.25,5.27 Unemployment:

Benefit trusts,,XI 4.20a insurance, railroad, XXXVII l.l buslness enterprise “ a domest*’ « * - U?89d Stat6S Munitions L lst, X 1.1; X I Upward Bound project, IV 1.32 wnium deposits lessees, XV 1.8 tTHm? renewal Projects, V 1.1 ties, public, and licensees, X X V 1.1 Vegetables:

Marketing orders, I 2.9-2.11, 2.13, 2.13a, 2.22, 2.58 Perishable Agricultural Commodities Act of 1930, I 2.23 Shippers, 1 2.22 Vehicles, tax on use of highway motor vehicles, X I 4.60 Vendors. See Dealers Vessels:

Agents, II 2.32, 5.1-5.9; XH 3.1, 3.7, 3.19, 3.21 Canal Zone ports, XXXV 1.1,1.2 Cargo:

Gear certificates, registers, and records, VIH 4.1,4.2; XH 3.2 Gear plans showing stress diagram, x n 3.4 Certificates or documents issued by Coast Guard, x n 3.1 Charterers, n 5.10, 5.22-5.24; XH 3.16, 3.19, 3.21 Construction reserve fund, n 518 5.18a Contractors and subcontractors for construction and repair, n 5.15. 5.16 Contractors for use of, x t t 3.17 Diesel and special motor fuel, tax ex­ emption, XI 4.83 Dry-cargo, H 5.10,5.23 Employees, n 2.32 Explosives, transportation of, x n 3.5. 3.8, 3.15, 3.16, 3.19-3.21; XXXV 1.2 Fire drill logs, XH 3.6 Firefighting equipment inspections and tests, x n 3.3 Fishing, n 8.10-8.12 Foreign Importers of repair parts, n 2*12 Hazardous, flammable, or combustible cargo, XII 3.5, 3.8, 3.15, 3.19-3.21; XXXV 1.2 Lifeboat drill logs, Xn 3.6 Manufacturers of vessel supplies. X I 4.88b; XH 3.23 Marine casualties, X n 3.7 Masters, H 2.32, 5.7, 8.7, 8.11, 8 12* VI 5.1; XH 3.1-3.8, 3.10, 3.11, 3.15, 3.19, 3.20, 3.25-3.27; XXXV 1.1,1.2 Mortgage insurance, H 8.3 Nuclear, xn 3.10 Oceanographic, XII 3.26 Oil transfer operations, xn 3.31 Operators, n 5.12, 5.17, 5.19, 5.30. 8 11 8U2, 11.1; m 2.4; V m 4.2; X I 3.11;’ xn 3.19,3.25,3.26, 3.31 Owners, n 2.32, 11.1; x n 3.1-3.4, 3.7 3.10, 3.11, 3.16, 3.19, 3.21, 3.26, 3.31 Panama Canal, X X X V 1.1- 1.3 Passenger, Xn 3.11 Purchasers, n 5.21 Radio stations, X XI 1.13,1.36-1 38 Tuna fishing, n 8.7 War-built vessels, II 5.21-5.24 Welders, x n 3.9 Veterans:

Holders of VA guaranteed or Insured loans, X U 1.10-1.11 On-the-job training, x t .t 1.13 Schools for, X U 1.7-1.9, 1.12, 1.13 Veterans Administration, x t .t Veterans Hospitalization and Medical Services Modernization Amendments of 1966, XLI 1.2 Vietnam, North; shipping restrictions, n 2.32 Vinegar factories, X I 8.8, 8.27 Virgin Islands:

Corporations exception to limitation on reduction In Income tax liability. XI 4.32a Distilled spirits imported from, XI 8.38 Employers of homeworkers, VUE 2 25 Liquors brought into the United States from, X I 8.36-8.38 Vocational education, financial assist­ ance, TV 1.24,1.31 Vocational rehabilitation programs and services, IV 5.25; X U 1.12 Vocational schools, work study programs, TV 1.36 W Wage earners; income tax, XI 4.1 Wagering; persons required to pay ex­ cise tax on, XI 4.66 Wages. See Employers Walnuts; marketing orders, 1 2.17 War-built vessels:

Charterers, n 5.22-5.24 Purchasers, n 5.21 War orphans educational assistance, X U 1.7-1.9 War Production Board, Supp. I War risk insurance programs, n 5 25- 5.27,5.29 Warehousemen, I 2.38, 2.39, 2.41-2.44 2.46-2.48, 4.7, 4.14, 4.27, 4.31, 5.1, 5.9,’ 5.13 Warehouses; operators and proprietors: Bonded warehouses.

See Bonded warehouses Commodity futures exchanges, I 6.14 Internal revenue bonded warehouses. See Bonded warehouses Tobacco, XI 8.77-8.81 Wheat, Imported, X I 3.13 Waste disposal projects: Rural communities, I 7.3 Solid recipients of Federal grants for. VI 7.3 Water:

Carriers, X XX 1.10 Pollution control, HI 2.4 Research, VI 9.1 Resources, x t .t t 1.1 Systems, rural, 1 7.3 Watershed loans, I 7.2 Water Resources Council, x t .tt Water Resources Planning Act, x t j t l.l Water Resources Research, Office of, VI Water Resources Research Act of 1964 VI 9.1 ' Watershed Protection and Flood Preven­ tion Act, I 7.2 Weapons, nuclear, n 2.10 Weather modification activities, H 8.2 Weighers, livestock and poultry, 19 6 9 7 Welders, XH 3.9, 6.1 Welfare and Pension Plans Disclosure Act, VUE 3.9 Western Hemisphere trade corporations* income taxes, X I 4.32 Whaling ships and land stations, n 8.1, 8.14 Wheat:

Bonded common carriers, X I 3.13 Crop Insurance, 1 8.1 No. 12—P t. H _____la FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 168

RECORD RETENTION GUIDE Wheat—Continued Exporters, 1 11.9; XI 3.13 Importers, XI 3.13 Marketing allocation program, 14.2a Marketing quotas, 14.27 Producers, warehousemen, elevator operators, feeders, processors or transferees, and buyers, 1 4.27 Wholesalers:

Beer, XI 8.5 Butter, adulterated and process or renovated, XI 4.72, 4.73 , Distilled spirits, XI 8.4, 8.5 Pilled cheese, XI 4.74 Liquor, XI 8.4, 8.5 Wine, XI 8.5 Wildlife; shippers using identification symbols, VI 2.7 Wildlife restoration projects, VI 2.6 Wills; executors or legal representatives, XI 4.33 Wind River Indian Reservation, Wyo­ ming ; mining, VI 4.13 Wine: - Bottling houses, XI 8.24 Cellars, XI 8.28, 8.47 Dealers, XI 8.5, 8.6 Experimental wine operations, institu­ tions engaged in, XI 8.26 Exporters, XI 8.50 Importers, XI 8.41 Producers for family use, XI 8.25 Wholesalers, XI 8.5 Withdrawn from bonded storage for shipment to the United States, XI 8.33 Wire and wireless communications, taxes on, XI 4.61 Women’s apparel industry, VIII 2.18 Wool:

Manufacturers, processors, or dealers, XI 3.6-3.8; XXVn 1.1 Price support program, I 5.6 Producers, 15.6 ____ Work Hours Act of 1962, XXXI 1.21 Work incentive programs, VUI 1.11 Work training and experience programs, sponsors, VIII 1.7 Workshops, IV 5.27; V m 2.14 Wyoming ; Indian lands, VI 4.13 X X-ray services, TV 4.12 Y Yield insurance investors, V 2.4 Youth Development and Delinquency Prevention Administration, IV 5.40- 5.41 Youth development programs, IV 5.40 Yugoslav End Use Certificate, H 2.21 Z Zinc and lead:

Mining on Quapaw Agency lands, VI 4.11 Stabilization program, participants in, XXIX 1.12 Zuni Reservation, traders on, VI 4.14 FEDERAL REGISTER, V O L 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 169

THURSDAY, JANUARY 18, 1973 WASHINGTON, D.C.

Volume 38 ■ Number 12 PART III DEPARTMENT OF AGRICULTURE Agricultural Marketing Service M ILK IN TH E IN D IA N A M A R K ET IN G A R E A Proposed Rule Making

Page 170

PROPOSED RULE MAKING DEPARTMENT OF AGRICULTURE Agricultural Marketing Service [ 7 CFR Part 1049 1 [Docket No. AO 319-A20] MILK IN THE INDIANA MARKETING AREA Decision on Proposed Amendments to Marketing Agreement and to Order A public hearing was held upon pro­ posed amendments to the marketing agreement and the order regulating the handling of milk in the Indiana market­ ing area.

The hearing was held, pursuant to the provisions of the Agricultural Market­ ing Agreement Act of 1937, as amended (7 U.S.C. 601 et seq.), and the applicable rules of practice (7 CFR Part 900), at Indianapolis, Ind., on October 11, 1972, pursuant to notice thereof issued on Sep­ tember 21, 1972 (37 PR 20182). Upon the basis of the evidence intro­ duced at the hearing and the record thereof, the Deputy Administrator, Reg­ ulatory Programs, on December 8, 1972 (37 PR 26688), filed with the Hearing Clerk, U.S. Department of Agriculture, his recommended decision containing notice of the opportunity to file written exceptions thereto.

The material issues, findings and con­ clusions, rulings, and general findings of the recommended decision are hereby approved and adopted and are set forth in full herein.

The material issues on the record of the hearing relate to:

1. Diversion of producer milk. 2. Louisville plan.

3. Charges on overdue accounts. 4. Order format.

F indings and C onclusions The following findings and conclusions on the material issues are based on evi­ dence presented at the hearing and the record thereof:

1. Diversion of producer. milk. The provisions of the order with respect to diversion of producer milk to nonpool plants should be modified. A coopera­ tive association should be enabled to di­ vert as producer milk in each of the months September through March up to 40 percent of the milk of its producer members. A handler who is the operator of a pool plant should be in position to divert during each such month up to 40 percent of the producer milk, for which he is the handler, exclusive of the-milk of producers who are members of a co­ operative association that is diverting milk under the percentage limitation de­ scribed above.

* The order now provides that the total quantity of milk that a cooperative as­ sociation or a pool plant operator may divert as producer milk in each of the months of September through March shall not exceed 35 percent of the pro­ ducer milk deliveries as described above. The order also provides an alternative basis for diversion during each of these months that permits milk of an individ­ ual producer to be diverted for the same number of days that milk of the pro­ ducer is received at a pool plant. Dur­ ing each of the months April through August, a pool plant operator or a co­ operative association may divert the milk production of a producer from a pool plant to a nonpool plant on any number of days during such month. In all months, diversion of the milk of any producer to a nonpool plant is permitted only if at least 1 day’s production of the milk of such producer is received at a pool plant during the month. Of these diversion provisions, only the percentage, limitations for the months September through March were considered at the hearing.

The revised diversion provisions, as adopted herein, were proposed by Hoosier Milk Marketing Agency, Inc., an or­ ganization of cooperative associations representing a substantial majority of the producers on the market. A repre­ sentative of the proponent testified at the hearing in favor of the proposal. No opposition to the proposal was expressed either at the hearing or in briefs. Over the last 2 years, production for the* market has increased significantly while the number of producers has de­ creased. Average daily deliveries per pro­ ducer increased by nearly 6 percent be­ tween 1970 and 1971. Comparing the first 8 months of 1972 to the same period for 1971, average daily deliveries per producer increased by over 7 percent. Class I sales increases for the same pe­ riods have not been as large as these increases in production. This tendency for individual producers to increase their daily deliveries is expected to continue. One large cooperative association sup­ plying the market submitted at the hear­ ing that the present 35-percent diver­ sion limitation does not provide it with the flexibility it requires in the face of current and anticipated marketing con­ ditions. It has already had difficulty maintaining the producer status of some of its members as a result of increased production per member. For the months January through August 1972, the co­ operative’s member milk production in­ creased 12 percent over the same months for 1971, while its membership increased by less than 2 percent. Loss of a single, large fluid milk account by one of the handlers this cooperative association supplies would seriously jeopardize the producer status of its members under the current diversion provisions. A number of cooperative associations representing producers on the market are the principal or sole suppliers of high volume handlers. Handlers so sup­ plied service large accounts for various types of outlets, including supermarket chain stores, dairy, and convenience chain stores, schools, and military estab­ lishments. Many of these accounts are serviced on a contract basis and may shift from one handler to another on the expiration of a contract. When a handler supplied primarily by one co­ operative association loses such an ac­ count to a handler supplied primarily by another cooperative association or to a handler regulated under another order, the former cooperative may be left, for a time at least, with a considerable amount of milk for which there is no fluid outlet.

Another factor that could result in the need for diversion of a substantial vol­ ume of milk by a cooperative would be the closing of a large plant and the transfer of the route disposition to plants in other markets. There has been a trend in recent years for multipleplant handlers operating in a number of markets to close their less efficient plants and concentrate their processing operations in large plants capable of serving several markets. Should this happen in the Indiana market, it could cause a serious problem for the coopera­ tive that had supplied the closed plant. In the event of plant closings or ac­ count losses such as those described above, manufacturing plants frequently provide the only immediately available outlet for a cooperative’s member milk supplies or a handler’s regular milk sup­ plies. Diversion of milk directly from farms to manufacturing plants is the most efficient means of disposing of such supplies. The 40-percent diversion limi­ tation adopted herein will promote orderly marketing in the face of these complex marketing problems by mini­ mizing the impact of such circumstances on the producer status of dairy farmers who have been the regular suppliers of the market.

2. Louisville Plan. The order should be amended to provide that the uniform rate withheld from the pool under the Louisville seasonal incentive payment plan shall be 20 cents per hundredweight for each of' the months April through Ju!y.

...

The order now provides for the with­ holding by the market administrator of 8 percent of the average monthly basic formula price for the preceding calendar year, subject to a maximum of 30 cents, with respect to each hundredweight of producer milk delivered to the market during each of the months April through July. Payback to producers of the ag­ gregate moneys accumulated during the pay-in period is made at a monthly rate of 25 percent in e'ach of the months September through December. A representative of the proponent (Hoosier Milk Marketing Agency, Inc * testified at the hearing that the payin amount provided for in the order has re­ sulted in misalinement of Indiana pro­ ducer prices relative to producer prices paid in northern Illinois and Wisconsin markets during the payout months, in response to the resulting interorder price relationships, some shifting of producer between markets has occurred during this period. Proponent testified that tms situation has caused some producer un­ rest and has impaired the effectivene of the Louisville plan.

In 1971 the average number of pro­ ducers supplying the market during tn payout period exceeded the averag number of producers supplying ui FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 171

PROPOSED RULE MAKING market during the payin period by nearly 250, or over 5 percent. Despite this situ­ ation, removal of the Louisville plan from the order was not favored by those participating in the hearing. Proponent contended that a seasonal incentive pay­ ment plan is still needed in the market not only to insure uniform production throughout the year, but also to main­ tain proper price alinement between the Indiana market and order markets lo­ cated in Kentucky, Illinois, and Ohio that also utilize such plans. The normal pattern of milk produc­ tion results in a greater supply during the spring and early summer than during the remainder of the year. Seasonal in­ centive payment plans, such as the one under consideration, encourage a more uniform pattern of milk production by withholding from the uniform price com­ putation in the hush production season funds to be added back in the short sup­ ply season. Since these funds are distrib­ uted to all producers who supply the market during the payout period, it is possible for dairy farmers who do not regularly supply the market to become producers only during these months. This seasonal pattern of producer market>shifting may occur when, as a result of too great a spread between spring and fall prices, interorder producer price dif­ ferences during the short supply season more than offset transportation costs between order markets. The diluted pro­ ducer prices that result during the fall months from the temporary addition of such producers to the market tend to discourage producers regularly associated with the market from managing their production in accordance with the intent of the plan.

The Ohio Valley, Louisville-Lexington- Evansville, Central Illinois and Southern Illinois orders, which abut the Indiana marketing area, continue to use the Louisville plan to even out production. Proponent stated that deletion of the plan from the Indiana order would shift to the adjoining markets the aforemen­ tioned problems currently being experi­ enced in this market. The resulting price spread would provide a strong incentive for Ohio, Illinois, and Kentucky produc­ ers to shift to Indiana in the spring and an equally strong incentive for Indiana Producers to shift to the Ohio Valley, Louis ville-Lexington-Evans ville, or Illi­ nois markets in the fall months. Official notice is taken of the uniform Prices for Indiana and surrounding-mar­ kets as published in the Federal Milk Order Market Statistics, a publication of me Dairy Division, Agricultural Market­ ing Service, U.S. Department of Agri­ culture, for the months of April, May, une, July, September, October, Novem- Der» and December 1971.

APril, May, June, and July months when the deductions nnff made 111 the computation of the uuuonn prjcei the average uniform price ?|r the Indiana marketing order was aion i. ^ adjoining markets, which Plans> the average a" 16 same months were: Central *n°ls, $5.35; Southern Illinois, $5.50; Louisville, $5.27; and Ohio Valley, $5.59. Under the Chicago Regional order, the milkshed of which overlaps that of the Indiana milkshed in parts of Illinois, Indiana, Michigan, and Wisconsin, the uniform price during the same months was $5.37. The Chicago Regional order does not have a “Louisville” plan. During the months of September, Oc­ tober, November, and December 1971, in which uniform prices were increased by the addition of the monies withheld in the spring, the respective average uni­ form prices were: Indiana, $6.19; Cen­ tral Illinois, $5.96; Southern Illinois, $6.21;

Louisville-Lexington-Evansville, $6.32; and Ohio Valley, $6.36. The uniform price under the Chicago Regional order averaged $5.54 for the same 4-month period.

Had the 20-cent rate been in effect in 1971, the average uniform price under the Indiana order would have been $5.55 in the April-July period and $6.09 in the September-December period. Had there been no “Louisville” plan in effect, the uniform price would have averaged $5.75 in the April-July period and $5.89 in the September-December period. The 14cent differeiice between the spring and fall prices would have reduced the in­ centive to producers to maintain an even production pattern. The substantially lower uniform price in the September- December period contrasted to the higher prices prevailing in some of the sur­ rounding markets would have provided an incentive to Indiana producers to shift to those markets.

The pay-in rate of 20 cents per hun­ dredweight adopted herein will tend to eliminate much of the temporary pro­ ducer shifting that has occurred between the Indiana market and the markets lo­ cated in northern Illinois and Wisconsin. The resulting uniform price to producers in the fall will reduce the incentive for producers to shift to the Indiana mar­ ket from the Chicago Regional market to take advantage of the seasonally higher prices. At the same time, it will be high enough that Indiana producers will not have an incentive to shift to the Ohio Valley, Louisville-Lexington- Evansville, Southern Illinois or Central Illinois markets in the fall. The differ­ ence between the spring and fall prices will be sufficient to encourage Indiana producers to continue to produce enough milk in the fall and winter months to fully supply the needs of the market. Interest was expressed at the hearing in a “dairy farmer for other markets” provision that would prevent dairy farm­ ers not regularly associated with the market from taking undue advantage of the Louisville plan. Proponent was not prepared to propose such a provision at the hearing but agreed that the matter deserved further study.

In the .Indiana market the moneys withheld under the seasonal incentive payment plan are invested in interestbearing securities and both the principal and the interest earned thereon are re­ turned to producers during the payout period. The order should be amended to reflect this practice of returning to the pool during the fall months interest earned on Louisville plan funds., 3.

Charges on overdue accounts. The rate prescribed under the order on over­ due obligations to the producer-settle­ ment, administrative, and marketing service funds should be increased from one-half of 1 percent per month to threefourths of 1 percent per month. The in­ terest so provided should be applied on the sixth day following the date such obligations are due and on the same day of each succeeding month, rather than on the first day of the month following the due date and on the first day of each succeeding month as now provided in the order.

Proponent cooperative associations proposed that the rate be increased as provided herein and that the charge be applied on the first day following the day obligations to the producer-settlement, administrative, and marketing service funds are due. A representative of these cooperative associations testified that a charge of one-half of 1 percent per month is unrealistic in light of present day commercial rates for carrying charges and that it encourages delin­ quency in payment of the several order obligations by providing handlers with an inexpensive source of operating capital.

Representatives of several handlers regulated under the order expressed op­ position to the cooperatives’ proposal both at the hearing and in briefs. One such representative testified that an in­ crease of 50 percent in the rate charged handlers for overdue accounts would be excessive and unwarranted in light of prevailing local credit conditions. It is essential that payments to the funds maintained by the market admin­ istrator be made promptly so that the order may be administered in an efficient and timely manner. A charge on overdue accounts is intended to encourage such prompt settlement of accounts. It should not be so low as to provide handlers with an inexpensive source of credit and thus constitute a basis for holding back pay­ ments due the market administrator. In September 1972, the market admin­ istrator billed 41 handlers for payments to the administrative fund and 26 of these handlers, or 63 percent, made such payments a week or more late. In the same month, 27 handlers were billed for payments to the producer-settlement fund and 17 of these handlers (again 63 percent) made such payments a week or more late. Since this month was not par­ ticularly unusual in terms of late pay­ ments, it appears that the present rate assessed on late payments is too low to accomplish what is^intended and, in fact, may be providing a number of handlers with a relatively inexpensive source of short-term operating funds at the ex­ pense of producers.

In support of the proposal to begin application of interest charges on the day following the date handler obliga­ tions become due, proponent coopera­ tives testified that such a change also would further encourage prompt settle­ ment of accounts and thereby insure FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 172

PROPOSED RULE MAKING prompt payment in full to producers whose milk is delivered to handlers who rely on payments from the producersettlement fund to meet their producer payrolls.

The same handlers that opposed the Increased charge on overdue accounts also opposed this change in the date of application of such charge. They pro­ posed that the charge on overdue obli­ gations be applied on the sixth day fol­ lowing the date such obligations become due. A handler representative testified that the 5-day period during which no interest would be charged is needed to accommodate routine delays in mail de­ liveries to and from the market admin­ istrator’s office.

The market administrator normally mails handlers’ billings no earlier than 2 days prior to the date payments are due. This fact alone makes it difficult for a handler to settle his accounts on time. If, in addition, consideration is given to the time normally required for pickup and delivery of mail and the occurrence of a weekend or a holiday immediately prior to or on the due date, it is evident that the application of interest charges on the day following the due date might penalize those handlers who make an effort to pay their obligations promptly. A period of 5 days between the date payments become due and the date in­ terest is assessed will encourage prompt payment without penalizing handlers for uncontrollable mail delays. In order to insure that handlers pay only the adopted rate per month on overdue accounts, it is necessary to pro­ vide in the order that charges be applied on the same day each month. Also, since the interest charge itself becomes an obligation after it is added to a handler’s original obligation, the order should pro­ vide for the compounding of interest charges from month to month. For the reasons stated above, it is con­ cluded that the sections of the order concerning charges on overdue accounts should be amended as provided herein. 4. Order format. The format of the In­ diana order should be revised to provide a more compact order and a more pre­ cise grouping of related order provisions. In addition to redesignation of section numbers (and codified subunits), cer­ tain changes should be made in section titles, introductory paragraphs, and sec­ tion content. In making these modifica­ tions, which conform with a basic and uniform format for all orders, no change is contemplated either in the intent or application of any provisions so affected. The need for rearrangement of the or­ der provisions in large part reflects the cumulative effect of past amendments that have resulted in a* number of unused subunits that disrupt the continuity of the order. The redesignation of codified units will also accommodate future changes in the order.

R u lings on P roposed F indings and C onclusions Briefs and proposed findings and con­ clusions were filed on behalf of certain interested parties. These briefs, proposed findings and conclusions and the evi­ dence in the record were considered in making the findings and conclusions set forth above. To the extent that the sug­ gested findings and conclusions filed by interested parties are inconsistent with the findings and conclusions set forth herein, the requests to make such find­ ings or reach such conclusions are denied for the reasons previously stated in this decision.

G eneral F indings The findings and determinations here­ inafter set forth are supplementary and in addition to the findings and deter­ minations previously made in connection with the issuance of the aforesaid order and of the previously issued amendments thereto; and all of said previous findings and determinations are hereby ratified and affirmed, except insofar as such find­ ings and determinations may be in con­ flict with the findings and determina­ tions set forth herein.

(a) The tentative marketing agree­ ment and the order, as hereby proposed to be amended, and all of the terms and conditions thereof, will tend to effectuate the declared policy of the Act; ' (b) The parity prices of milk as deter­ mined pursuant to section 2 of the Act are not reasonable in view of the price of feeds, available supplies of feeds, and other economic conditions which affect market supply and demand for mille in the marketing area, and the minimum prices specified in the tentative market­ ing agreement and the order, as hereby proposed to be amended, are such prices as will reflect the aforesaid factors, in­ sure a sufficient quantity of pure and wholesome milk, and be in the public interest; and (c) The tentative marketing agree­ ment and the order, as hereby proposed to be amended, will regulate the handl­ ing of milk in the same manner as, and will be applicable only to persons in the respective classes of industrial and com­ mercial activity specified in, a marketing agreement upon which a hearing has been held.

R ulings on E xceptions In arriving at the findings and conclu­ sions, and the regulatory provisions of this decision, each of the exceptions re­ ceived was carefully and fully considered in conjunction with the record evidence. To the extent that the findings and con­ clusions, and the regulatory provisions of this decision are at variance with any of the exceptions, such exceptions are hereby overruled for the reasons pre­ viously stated in this decision. M arketing A greement and O rder ~ Annexed hereto and made a part hereof are two documents, a marketing agreement regulating the handling of milk, and an order amending the order regulating the handling of milk in the Indiana marketing area which have been decided upon as the detailed and appro­ priate means of effectuating the forego­ ing conclusions.

It is hereby ordered, That this entire decision, except the marketing agree­ ment,1 be published in the F ederal Reg­ ister. The regulatory provisions of the marketing agreement are identical with those contained in the order as hereby proposed to be amended by the attached order which is published with this decision.

D eterm ination of P roducer A pproval and R epresentative P eriod November 1972 is hereby determined to be the representative period for the purpose of ascertaining whether the is­ suance of the order, as amended and as hereby proposed to be amended, regulat­ ing the handling of milk in the Indiana marketing area is approved or favored by producers, as defined under the terms of the order, as amended and as hereby proposed to be amended, and who, dur­ ing such representative period, were en­ gaged in the production of milk for sale within the aforesaid marketing area. Signed at Washington, D.C., on Janu­ ary 12, 1973.

R ichard E. Lyng, Assistant Secretary.

Order * Amending the Order, Regulating the Handling of Milk in the Indiana Marketing Area F indings and D eterminations The findings and determinations here­ inafter set forth are supplementary and in addition to the findings and determi­ nations previously made in connection with the issuance of the aforesaid order and of the previously issued amendments thereto; and all of said previous findings and determinations are hereby ratified and affirmed, except insofar as such find­ ings and determinations may be in con­ flict with the findings and determina­ tions set forth herein, (a) Findings. A public hearing was held upon certain proposed amendments to the tentative marketing agreement and to the order regulating the handling of milk in the Indiana marketing area. The hearing was held pursuant to the provisions of the Agricultural Market­ ing Agreement Act of 1937, as amended (7 Ü.S.C. 601 et seq.), and the applicable rules of practice and procedure (7 CFR Part 900).

.

Upon the basis of the evidence intro­ duced at such hearing and the record thereof, it is found that: , ( 1 ) The said order as hereby amended, and all of the terms and conditions thereof, will tend to effectuate the de­ clared policy of the Act; (2) The parity prices of milk, as de­ termined pursuant to section 2 of e Act, are not reasonable in view of price of feeds, available supplies of feeds, 1 Filed as part of the original d(wum • * This order shall not become effe ss and until the requirements of § * the rules of practice and ning proceedings to formulate m feeen reements and marketing orders b FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 173

PROPOSED RULE MAKING and other economic conditions which af­ fect market supply and demand for milk in the said marketing area, and the min­ imum prices specified in the order as hereby amended, are such prices as will reflect the aforesaid factors, insure a sufficient quantity of pure and whole­ some milk, and be in the public interest; and (3) The said order as hereby amended regulates the handling of milk in the same manner as, and is applicable only to persons in the respective classes of industrial or commercial activity speci­ fied in, a marketing agreement upon which a hearing has been held. Order relative to handling. It is there­ fore ordered that on and after the effec­ tive date hereof the handling of milk in the Indiana marketing area shall be in conformity to and in compliance with the terms and conditions of the order, as amended, and as hereby amended, as follows:

The provisions of the proposed mar­ keting agreement and order amending the order contained in the recommended decision issued by the Deputy Adminis­ trator, Regulatory Programs, on Decem­ ber 8,1972, and published in the F ederal Register on December 14, 1972 (87 F R 26688), shall be and are the terms and provisions of this order, amending the order, and are set forth in full herein: Recommended M arketing A greement and O rder A mending the O rder The recommended marketing agree­ ment is not included in this decision because the regulatory provisions thereof would be the same as those contained in the order, as hereby proposed to be amended. The following order amending the order, as amended, regulating the handling of milk in the Indiana market­ ing area is recommended as the detailed and appropriate means by which the foregoing conclusions may be carried out:

PART 1049— MILK IN INDIANA MARKETING AREA Subpart— Order Regulating Handling Sec.

1049.1 1049.2 1049.3 1049.4 1049.5 1049.6 1049.7 1049.8 1049.9 1049.10 1049.11 1049.12 1049.13 1049.14 1049.15, 1049.16 1049.17 1049.18 G eneral P r o v isio n s General provisions.

D e f in it io n s Indiana marketing area.

Route disposition.

[Reserved] Distributing plant.

Supply plant.

Pool plant.

Nonpool plant.

Handler.

Producer-handler.

[Reserved] Producer.

Producer milk.

Other source milk.

Fluid milk product.

[Reserved] Filled milk.

Cooperative association. H andler R eports Sec.

1049.30 Reports of receipts and utilization. 1049.31 Payroll reports.

1049.32 Other reports.

C l a s sific a tio n o f M il k 1049.40 Classes of utilization.

1049.41 Shrinkage.

1049.42 Classification of transfers and di­ versions.

1049.43 General classification rules. 1049.44 Classification of producer milk. 1049.45 Market administrator’s reports and announcements concerning clas­ sification.

C lass P rices 1049.50 Class prices.

1049.51 Basic formula price.

1049.52 Plant location adjustments for handlers.

1049.53 Equivalent price.

1049.54 Handler butterfat differentials. 1049.55 Announcement of class prices and handler butterfat differentials. U n if o r m P rice 1049.60 Handler’s value of milk for com­ puting uniform price.

1049.61 Computation of uniform price (in­ cluding weighted average price). 1049.62 Announcement of uniform price and producer butterfat differ­ ential.

P a y m e n t s fo r M il k 1049.70 Producer-settlement fund. 1049.71 Payments to the producer-settle­ ment fund.

1049.72 Payments from the producersettlement fund.

1049.73 Payments to producers and to co­ operative associations.

1049.74 Producer butterfat differential. 1049.75 Plant location adjustments to pro­ ducers and on nonpool milk. 1049.76 Payments by handler operating a partially regulated distributing plant.

1049.77 Adjustment of acounts.

1049.78 Charges on overdue accounts. A d m in istr a tiv e A ss e s sm e n t an d M ar k e tin g S ervice D ed u c tion 1049.85 Assessment for order administra­ tion.

1049.86 Deduction for marketing services. A dvertisin g an d P r o m o t io n P rogram incorporated by reference and made a part of this order.

D efinitions § 1049.2 Indiana marketing area.

“Indiana marketing area” (hereinafter referred to as the “marketing area”) means all the territory within the bound­ aries of each of the Indiana counties listed below, including territory wholly or partly within such boundaries oc­ cupied by Government (municipal, State, or Federal) reservations, installations, institutions, or other similar establish­ ments:

Adams.

Allen.

Bartholomew.

Blackford.

Boone.

Brown.

Cass.

Clay.

Clinton.

Decatur.

De Kalb.

Delaware.

Elkhart.

Payette.

Fountain.

Franklin.

Fulton.

Grant.

Hamilton.

Hancock.

Hendricks.

Henry.

Howard.

Huntington.

Jackson.

Jay.

Johnson.

Kosciusko.

Lagrange.

Lake.

La Porte.

Lawrence.

Madison.

Marion.

Marshall.

Miami.

Monroe.

Montgomery.

Morgan.

Noble.

Owen.

Parke.

Porter.

Putnam.

Randolph.

Rush.

Shelby.

Steuben.

St. Joseph.

Starke.

Tippecanoe.

Tipton.

Union.

Vermillion.

Vigo.

Wabash.

Warren.

Wayne.

Wells.

Whitley.

§ 1049.3 Route disposition.

“Route disposition” means a delivery (including that custom-packaged for another person, disposition from a plant store or from a distribution point and distribution by a vendor or vending ma­ chine) of any fluid milk product classi­ fied as Class I milk other than a delivery in bulk form to any milk processing plant.

1049.110 1049.111 1049.112 1049.113 1049.114 1049.115 1049.116 1049.117 1049.118 1049.119 1049.120 1049.121 1049.122 Agency.

Composition of the Agency. Term of office.

Selection of Agency members. Agency operating procedure. Powers of the Agency.

Duties of the Agency.

Advertising, research, education, and promotion program.

Limitation of expenditures by the Agency.

Personal liability.

Procedure for requesting refunds. Duties of the market adminis­ trator.

Liquidation.

A u t h o r it y : The provisions o f this Part 1049 issued under secs. 1-19, 48 Stat. 31, as amended; 7 U.S.C. 601-674. G eneral P rovisions § 1049.4 [Reserved] § 1049.5 Distributing plant.

“Distributing plant” means a plant ap­ proved by any duly constituted health authority for the processing or packag­ ing of milk for fluid consumption in the marketing area and from which there is route disposition during the month in the marketing area.

§ 1049.6 Supply plant.

“Supply plant” means a plant in which some milk approved by any duly consti­ tuted health authority for fluid consump­ tion in the marketing area is assembled and shipped in bulk as milk, cream, or skim milk to a distributing plant during the month.

§ 1049.1 General provisions.

§ 1049.7 Pool plant.

The terms, definitions, and provisions, Except as provided in paragraph (c) in Part 1000 of this chapter are hereby of this section, “pool plant” means a FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 174

plant specified in paragraph (a) or (b) of this section.

(a) A distributing plant with: (1) Total route disposition exclusive of packaged fluid milk products received from other plants and filled milk, in an amount not less than 50 percent of Grade A milk received at such plant during the month from dairy farmers (excluding receipts of producer milk,by diversion pursuant to § 1049.13) and supply plants, except that a plant meet­ ing such percentage requirement for the preceding month may remain qualified under this subparagraph in the current month; and (2) Route disposition within the mar­ keting area during the month of at least 10 percent of such receipts, such routé disposition to be exclusive of packaged fluid milk products received from other plants and filled milk: Provided, That any plant meeting the requirements of this paragraph in each of the months of September through May, inclusive, shall continue to have pool plant status in the months of June, July, and August, im­ mediately following if there is route dis­ position, except filled milk, from the plant in the marketing area during such month.

(b) A supply plant from which not less than 50 percent of the Grade A milk re­ ceived from dairy farmers at such plant during the month is shipped to plants qualifying for the month pursuant to paragraph (a) of this section. A plant qualified pursuant to this paragraph in each of the immediately preceding months of September through February shall remain so qualified for the months of April through August unless written application is filed with the market ad­ ministrator on or before the first day of any such month to designate such plant as a nonpool plant for such month and for each subsequent month through August during which it would otherwise hot qualify under this paragraph. j (c) The term “pool plant” shall not apply to:

i ( 1 ) A producer-handler plant; f (2) A distributing plant which the Secretary determines has a greater pro­ portion of route disposition (except filled milk) in another marketing area regu­ lated by another order issued pursuant to the Act and such plant is fully subject to regulation of such other order: Pro­ vided, That a distributing plant which was a pool plant under this order in the immediately preceding month shall con­ tinue to be subject to all of the provi­ sions of this part until the third conse­ cutive month in which a greater'propor­ tion of its route disposition (except filled milk) is made in such other marketing area, unless, notwithstanding the pro­ visions of this paragraph, it is regulated by such other order;

(3) A distributing plant which meets the requirements set forth in paragraph : (a) of this section which also meets the requirements of another order on the basis of its distribution in such other PROPOSED RULE MAKING marketing area and which the Secretary determines has a greater quantity of route disposition (except filled milk) during the month in this marketing area than in such other marketing area but which plant is nevertheless fully regu­ lated under such other order; (4) A supply plant which during the month is fully subject to the pricing and pooling provisions of another order is­ sued pursuant to the Act, unless such plant is qualified as a pool plant pursu­ ant to paragraph (b) of this section and a greater volume of fluid milk products (except filled milk) is moved to pool dis­ tributing plants qualified on the basis of route sales in this marketing area; and (5) That portion of a plant that is physically separated from the Grade A portion of such plant, is operated sepa­ rately and is not approved by any health authority for the receiving, processing, or packaging of any fluid milk product for Grade A disposition. § 1049.8 Nonpool plant.

“Nonpool plant” means any milk or filled milk receiving, manufacturing, or processing plant other than a pool plant. The following categories of nonpool plants are further defined as follows: (a) “Other order plant” means a plant that is fully subject to the pricing and pooling provisions of another order issued pursuant to the Act. (b) “Producer-handler plant” means a plant operated by a producer-handler as defined in any order (including this part) issued pursuant to the Act. (c) “Partially regulated distributing plant” means a nonpool plant that is neither an other order plant nor a pro­ ducer-handler plant, from which there is route disposition in consumer-type packages or dispenser units in the mar­ keting area during the month. (d) “Unregulated supply plant” means a nonpool supply plant that is not an other order plant or a producer-handler plant, from which fluid milk products are shipped during the month to a pool plant. § 1049.9 Handler.

“Handler” means:

(a) Any person in his capacity as the operator of a pool plant; (b) Any cooperative association with respect to producer milk diverted for the account of such association pursuant to § 1049.13;

(c) [Reserved] (d) Any person who operates a par­ tially regulated distributing plant; (e) A producer-handler; or (f) Any person who operates an other order plant described in § 1049.7 (c). § 1049.10 Producer-handler.

“Producer-handler” means a person who operates a dairy farm and a distrib­ uting plant and who receives no fluid milk products from other dairy farmers or from sources other than pool plants, and no milk products other than fluid milk products for reconstitution into fluid milk products: Provided, That such person provides proof satisfactory to the market administrator that the care and management of all dairy animals and other resources used in his own farm production and the operation of the processing and distributing business are at the personal enterprise and risk of such person.

§ 1049.11 [Reserved] § 1049.12 Producer.

“Producer” means any person, other than a producer-handler as defined in any order (including this part) issued pursuant to the Act, who in compliance with Grade A inspection requirements of a duly constituted health authority, pro­ duces milk for distribution as fluid milk products within the marketing area or produces milk acceptable for fluid con­ sumption at Federal, State, or municipal institutions, which milk is received at a pool plant or is diverted pursuant to § 1049.13. “Producer” shall not include any person with respect to milk which is fully subject to the class pricing and pro­ ducer payment provisions of another ordef issued pursuant to the Act. § 1049.13 Producer milk.

“Producer milk” means all skim milk and butterfat contained in milk of any producer, other than milk received at a pool plant by diversion from a plant at which such milk would be fully subject to pricing and pooling under the terms and provisions of another order issued pursuant to the Act, which is: (a) Received at one or more pool plants during the month (milk may be diverted during the month by a handler from a pool distributing plant to another pool plant (s) for not more days of pro­ duction of producer milk than is phys­ ically received at the diverting pool plant).

' (b) Received at a pool plant at least one day during the month and then diverted by the operator of a pool plant or by a cooperative association to a non­ pool plant during the month under any of the following conditions: (1) During April through August the operator of a pool plant or a cooperative association may divert the milk produc­ tion of a producer from a pool plant to a nonpool plant (other than that of a pro­ ducer-handler) on any number of days dining the month.

(2) During September through March the milk of a producer diverted by the operator of a pool plant or a cooperative association to a nonpool plant (other than that of a producer-handler) shau be limited to the amounts specified in subdivisions (i) and (ii) of this subpara­ graph:

(i) The operator of a pool plant may divert the milk of producers (except pro­ ducer members of a cooperative asso­ ciation which is diverting milk under tn percentage limit of subdivision (n) this subparagraph) for not more days production of producer milk than is physically received at the diverting P plant or he may divert an aggrega e FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 175

PROPOSED RULE MAKING quantity not exceeding 40 percent of the milk of all such producers. (ii) A cooperative association may divert the milk of its individual member producers for not more days of produc­ tion of producer milk than is physically received at a pool plant or it may divert an aggregate quantity of the milk of member producers not exceeding 40 per­ cent of all such milk either caused to be delivered to pool plants or diverted to nonpool plants by the cooperative association.

(3) When milk is diverted in excess of the limit by a handler who elects to divert on the basis of days-of-production, only that milk of the individual producer which was received at a pool plant or which was diverted to a nonpool plant for not more days of production than is physically received at a pool plant shall be considered producer milk. (4) When milk is diverted to a non­ pool plant in excess of the percentage limit by a handler who elects to divert on a percentage basis, eligibility as pro­ ducer milk shall be forfeited on a quan­ tity of milk equal to such excess. In such instances the diverting handler shall specify the dairy farmers whose milk is ineligible as producer milk. If the han­ dler fails to designate such dairy farmers whose milk is ineligible, producer milk status shall be forfeited with respect to all milk diverted to nonpool plants by such handler.

(5) If, notwithstanding the provisions of this paragraph, diverted milk is fully subject to the pricing and pooling pro­ visions of another Federal order, it shall not be producer milk under this order. (c) Diverted milk shall be deemed to be received by the handler at the pool plant or nonpool plant to which the milk is diverted, unless diverted to a plant located in any part of the marketing area or to a plant at which no loca­ tion adjustment would apply pursuant to § 1049.52, in which case such diverted jrnlk shall be deemed to be received at the pool plant from which diverted. § 1049.14 Other source milk.

‘‘Other source milk” means all sk wilk and butterfat contained in or repi sented by:

(a) Receipts during the month uuid milk products, except: (1) Fit ®uk products received from pool plai eitner by transfer or diversion, (2) pi ucer milk (including own farm prodi ¡ 5 ’ PT (3) inventory of fluid m P oducts °n hand at the beginning the month;

J fe , Products, other than fluid m th.iUCts’ Jfrom any source (includi those produced at the plant) which a S Cesifd or converted into or co dilS another product in the pla wring the month; and m i i d i s a p p e a r a n c e of nonfli for ^^iucts not otherwise account § 1049.15 Fluid milk product.

miit^m? product” means milk, & S ’« el milk' buttermilk, milk dri piam or flavored), ‘.‘fortified” produ “dietary” milk products, concentrated milk or skim milk, reconstituted milk, skim milk, or milk drinks (plain or fla­ vored), and cream or any mixture in fluid form of cream, milk or skim milk (except eggnog, yogurt, milk shake mix, frozen dessert mix, sour cream, aerated cream products, evaporated and plain or sweetened condensed milk or skim milk, and sterilized products packaged in hermetically sealed metal or glass con­ tainers) . This definition shall not include a product which contains 6 percent or more nonmilk fat (or oil). § 1049.16 [Reserved] § 1049.17 Filled milk.

“Filled milk” means any combination of nonmilk fat (or oil) with skim milk (whether fresh, cultured, reconstituted or modified by the addition of nonfat milk solids), with or without milkfat, so that the product (including stabilizers, emul­ sifiers or flavoring) resembles milk or any other fluid milk product; and con­ tains less than 6 percent nonmilk fat (or oil).

§ 1049.18 Cooperative association. “Cooperative association” means any cooperative marketing association of producers which the Secretary deter­ mines, after application by the associa­ tion:

(a) To be qualified under the provi­ sions of the Act of Congress of Febru­ ary 18, 1922, as amended, known as the “Capper-Volstead Act” ;

(b) To have full authority in the sale of milk of its members and is engaged in making collective sales of or marketing milk or milk products for its members; and (c) To have all of its activities under the control of its members. H andler R eports § 1049.30 Reports of receipts and utili­ zation.

On or before the eighth day after the end of each month, each handler for each of his pool plants and a cooperative as­ sociation with respect to milk for which it is the handler shall report to the mar­ ket administrator for such month, in the detail and on forms prescribed by the market administrator as follows: (a) The quantities of skim milk and butterfat contained in:

(1) Receipts of producer milk (includ­ ing own farm production); (2) Fluid milk products received by transfer or diversion from pool plants; (3) Other source milk;

(4) A separate report of producer milk diverted pursuant to § 1949.13: Provided, That on or before the day prior to divert­ ing producer milk pursuant to § 1049.13 each handler shall notify the market ad­ ministrator of his intention to divert such milk, the date or dates of such diversion, and the plant to which such milk is to be diverted; and (5) Inventories of fluid milk products on hand at the beginning and end of the month;

(b) The utilization of all skim milk and butterfat required to be reported pursuant to this section, including sep­ arate statements of route disposition, ex­ cept filled milk, and filled milk inside the marketing area; and (c) Such other information with re­ spect to receipts and utilization of skim milk and butterfat as the market ad­ ministrator may prescribe. § 1049.31 Payroll reports.

(a) On or before the 20th day after the end of each month, each handler, except a producer-handler and a handler in his capacity as the operator of a plant speci­ fied in § 1049.7(c) (2), (3), or (4), shall report to the market administrator in the detail and on forms prescribed by the market administrator, his producer payroll for that month which shall show for each producer:

(1) His name and address; (2) The total pounds of milk received from such producer and the number of days, if less than the entire month, on which milk was received from such producer;

(3) The average butterfat content of such milk; and (4) The net amount of such handlers payment, together with the price paid and the amount and nature of any deductions;

(b) Each handler, except one who elects to make payments pursuant to § 1049.76(a), operating a partially regu­ lated distributing plant shall report to the market administrator on or before the 20th day after the end of the month for each dairy farmer from whom milk was received the same information as required from handlers operating pool plants pursuant to paragraph (a) of this section.

§ 1049.32 Other reports.

(a) Each producer-handler shall make reports to the market administrator at such time and in such manner as the market administrator shall request. (b) Each handler specified in § 1049.9 (d) who operates a partially regulated distributing plant shall report as required Of handlers operating pool plants pursu­ ant to § 1049.30, except that receipts in Grade A milk shall be reported in lieu of those in producer milk. Such report shall include a separate statement showing the quantity of route disposition of re­ constituted skim milk in fluid milk prod­ ucts in the marketing area. (c) Each handler operating a plant described in § 1049.7(c) (2), (3), or (4) shall, with respect to total receipts and utilization or disposition of skim milk and butterfat at such plant, report to the market administrator at such time and in such manner as the market ad­ ministrator may require and allow veri­ fication of such reports by the market administrator.

C lassification of M il k § 1049.40 Classes o f utilization. Subject to the conditions set forth in §§ 1049.41 through 1049.44, the skim FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 176

PROPOSED RULE MAKING milk and butterfat required to be re­ ported pursuant to § 1049.30 shall be classified as follows:

(a) Class I milk. Class I milk shall be all skim milk and butterfat: (1) Disposed of from the plant in the form of fluid milk products, other than those classified pursuant to paragraph (b) (2), (3), (4), and (5), of this sec­ tion, except that fluid milk products which have been fortified by the addition of milk solids shall be Class I only up to the weight of an equal volume of an unmodified fluid milk product of the same nature and butterfat content; and (2) Not specifically accounted for as Class II milk;

(b) Class II milk. Class II milk shall be:

(1) Skim milk and butterfat used to produce any product other than a fluid milk product;

(2) Skim milk and butterfat con­ tained in fluid milk products disposed of for livestock feed or in products which are dumped, if the market administrator has been notified in advance and afforded the opportunity to verify such dumping; (3) Skim milk and butterfat in fluid milk products delivered in bulk to and ■ used at commercial food establishments devoted exclusively to the manufacture of bakery products, candy, or processed foods packaged in hermetically sealed glass or metal containers; (4) Skim milk contained in that por­ tion of fortified fluid milk products not classified as Class I milk pursuant to paragraph (a) (1) of this section; (5) Skim milk and butterfat con­ tained in inventory of fluid milk prod­ ucts on hand at the end of the month; and (6) Contained in shrinkage of skim milk and butterfat, respectively, pro­ rated pursuant to § 1049.41(b) (2) and (3) for each pool-plant, not to exceed the quantities calculated pursuant to sub­ divisions (i) through (vi) of this subparagraph:

(i) Two percent of receipts of skim milk and butterfat physically received direct from producers and milk received in bulk by diversion from another pool plant pursuant to § 1049.13; (ii) Plus 1.5 percent of milk or skim milk received by transfer from other pool plants in bulk;

(iii) Plus 1.5 percent of receipts of milk or skim milk in bulk from an other order plant, exclusive of the quantity for which Class II utilization was requested by'the operator of such plant and the handler;

(iv) Plus 1.5 percent of receipts of milk or skim milk in bulk from unregu­ lated supply plant, exclusive of the quan­ tity for which Class II utilization was requested by the handler; (v) Less 1.5 percent of bulk transfers of milk or skim milk to a pool plant of another handler; and (vi) Less 1.5 percent of bulk transfers of milk or skim milk to nonpool plants. (7) In shrinkage of skim milk and butterfat, respectively, assigned pursuant to § 1049.41(b)(1).

§ 1049.41 Shrinkage.

The market administrator shall assign shrinkage to each handler’s receipts at each pool plant as follows : (a) Compute the total shrinkage of skim milk and butterfat; and (b) Prorate the resulting amounts among (1) skim milk and butterfat in other source milk received in bulk fluid form, exclusive of that specified in § 1049.40(b)(6) (ii), (iii), and (iv) ; (2) skim milk and butterfat in producer milk (excluding milk diverted to other plants pursuant to § 1049.13) ; and (3) skim milk and butterfat in bulk receipts of milk and skim milk including diversions or transfers from other pool plants, from other order plants and unregulated sup­ ply plants, exclusive of- the quantities received from other order plants and unregulated supply plants for which Class n utilization was requested by the handlers, in excess of transfers of bulk milk or skim milk to other plants. § 1049.42 Classification of transfers and diversions.

Skim milk or butterfat in the form of a fluid milk product shall be classified: (a) At the utilization indicated by the operators of both plants, otherwise as Class I milk, if transferred or diverted to another pool plant subject in either event to the following conditions: (1) The skim milk or butterfat so as­ signed to either class shall be limited to the amount thereof remaining in such class in the transferee plant after com­ putations pursuant to § 1049.44(a) (8) and the corresponding step of § 1049.44(b) ;

, (2) If the transferor plant received during thé month other source milk to be allocated pursuant to § 1049.44(a) (3), the skim milk aiid butterfat so trans­ ferred or diverted shall be classified so as to allocate the least possible Class I uti­ lization to such other source milk; and (3) If the transferor handler received during the month other source milk to be allocated pursuant to § 1049.44(a) (7) or (8) and the corresponding steps of § 1049.44(b), the skim milk and butter­ fat so transferred up to the total of such receipts shall not be classified as Class I milk to a greater extent than-would be applicable to a like quantity of such other source milk received at the trans­ feree plant.

(b) As Class I milk, if moved from a pool plant to a producer-handler. (c) As Class I milk, if transferred or diverted in bulk to a nonpool plant that is neither an other order plant nor a producer-handler plant, unless the re­ quirements of subparagraphs (1) and (2) of this paragraph are met, in which case the skim milk and butterfat so transferred or diverted shall be classified in accordance with the assignment re­ sulting from subparagraph (3) of this paragraph:

(1) The transferring or diverting handler claims classification pursuant to the assignment set forth in subpara­ graph (3) of this paragraph in his re­ port submitted to the market adminis­ trator pursuant to § 1049.30 for the month within which such transaction occurred;

(2) The operator of such nonpool plant maintains books and records show­ ing the utilization of all skim milk and butterfat received at such plant which are made available if requested by the market administrator for the purpose of verification; and (3) The skim milk and butterfat so transferred shall be classified on the basis of the following assignment of utilization at such nonpool plant in ex­ cess of receipts of packaged fluid milk products from all pool plants and other order plants:

(i) Any route disposition in the mar­ keting area shall be first assigned to the skim milk and butterfat in the fluid milk products so transferred or diverted from pool plants, next pro rata to receipts frbm other order plants and thereafter to receipts from dairy farmers who the market administrator determines con­ stitute regular sources of supply of Grade A milk for such nonpool plant; (ii) Any route disposition in the mar­ keting area of another order issued pur­ suant to the Act shall be first assigned to receipts from plants fully regulated by such order, next pro rata to receipts from pool plants and other order plants not regulated by such order, and thereafter to receipts from dairy farmers who the market administrator determines consti­ tute regular sources of supply for such nonpool plant;

(iii) Class I utilization in excess of that assigned pursuant to subdivisions (i) and (ii) of this subparagraph shall be assigned first to remaining receipts from dairy farmers who the market adminis­ trator determines constitute the regu­ lar source of supply for such nonpool plant and Class I utilization in excess of such receipts shall be assigned pro rata to unassigned receipts at such nonpool plant from all pool and other order plants; and (iv) To the extent that Class I utili­ zation is not so assigned to it, the skim milk and butterfat so transferred shall be classified as Class n milk. Cd) As follows, if transferred or di­ verted to an other order plant in excess of receipts from such plant in the same category as described in subparagraph (1), (2), or (3) of this paragraph: (1) If transferred in packaged form, classification shall be in the classes to which allocated as a fluid milk produc under the other order;

(2) If transferred in bulk form, classi­ fication shall be in the classes to whic ‘ allocated as a fluid milk product uno the other order (including allocation under the conditions set forth in sunparagraph (3) of this paragraph) ; (3) If the operators of both the trans­ feror and transferee plants so reques FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 177

the reports of receipts and utilization filed with their respective market admin­ istrators, transfers in bulk form shall be classified at Class n to the extent of the Class II utilization <or comparable utili­ zation under such other order) available for such assignment pursuant to the allocation provisions of the transferee order;

(4) If information concerning the classification to which allocated under the other order is not available to the market administrator for purposes of establishing classification pursuant to this paragraph, classification shall be as Class I, subject to adjustment when such information is available; (5) For purposes of this paragraph, if the transferee order provides for more than two classes of utilization, skim milk and butterfat allocated to a class con­ sisting primarily of fluid milk products shall be classified as Class I, and skim milk and butterfat allocated to other classes shall be classified as Class II; and (6) If the form in which any fluid milk product is transferred to an other order plant is not defined as a fluid milk product under such other order, classi­ fication shall be in accordance with the provisions of § 1049.40. § 1049.43 General classification rules. In determining the classification of producer milk pursuant to § 1049.44, the following rules shall apply: (a) Each month the market adminis­ trator shall correct for mathematical and other obvious errors, the reports sub­ mitted by each handler pursuant to this part and compute the total pounds of skim milk and butterfat, respectively, in each class at each of the plants of such handler.

<b) If any of the water contained In the milk from which a product is made, is removed before the product is utilized or disposed of by the handler, the pounds of skim milk used or disposed of in such product shall be considered to be an amount equivalent to the nonfat milk solids contained in such product plus all the water originally associated with the milk solids.

§ 1049.44 Classification of producer milk.

After making the computations pursuant to § 1049.43, the market administra­ tor shall determine the classification of Producer milk received at each pool plant each month as follows: (a) Skim milk shall be allocated in the following manner:

(1) Subtract from the total pounds of S™1 hi Class II the pounds of skim ®hlk classified as Class II pursuant to § 1049.40(b) (6);

(2) Subtract from .the remaining Pounds of skim milk in each class the Pounds of skim milk in fluid milk prod- Ufh rece*ve(f hi packaged form from ? er or(ter plants, except that to be sub- Pursuant to subparagraph (3) (v) 1 thls Paragraph, as follows: PROPOSED RULE MAKING (il From Class n milk, the lesser of the pounds remaining or 2 percent of such receipts; and (ii) From Class I milk, the remainder of such receipts;

(3) Subtract in the order specified be­ low from the pounds of skim milk re­ maining in each class, in series beginning with Class n , the pounds of skim milk in each of the following: (i) Other source milk in a form other than that of a fluid milk product; (ii) Receipts of fluid milk products (except filled milk) for which Grade A certification is not established, and re­ ceipts of fluid milk products from un­ identified sources;

(iii) Receipts of fluid milk products from a producer-handler, as defined under this or any other Federal order; (iv) Receipts of reconstituted skim milk in filled milk from unregulated supply plants; and (v) Receipts of reconstituted skim milk in filled milk from other order plants which are regulated under an order providing for individual handler pooling, to the extent that reconstituted skim milk is allocated to Class I at the transferor plant;

(4) Subtract, in the order specified be­ low, from the pounds of skim milk re­ maining in Class II:

(1) The pounds of skim milk in re­ ceipts of fluid milk products from un­ regulated supply plants, that were not subtracted pursuant to subparagraph (3) (iv) of this paragraph, for which the handler requests Class II utilization, but not in excess of the pounds of skim milk remaining in Class II;

(ii) The pounds of skim milk remain­ ing in receipts of fluid milk products from unregulated supply plants, that were not subtracted pursuant to subparagraph (3) (iv) of this paragraph, which are in excess of the pounds of skim milk de­ termined as follows:

(a) Multiply the pounds of skim milk remaining in Class I milk (excluding Class I transfers between pool plants of the handler) at all pool plants of the handler by 1.25;

(b) Subtract from the result the sum of the pounds of skim milk at all such plants in producer milk, in receipts from other pool handlers and in receipts in bulk from other order plants, that were not subtracted pursuant to subparagraph (3) (v) of this paragraph; and (c) (1) Multiply any resulting plus quantity by the percentage that receipts of skim milk in fluid milk products from unregulated supply plants remaining at this plant is of all such receipts remain­ ing at all pool plants of such handler, after any deductions pursuant to subr division (i) of this subparagraph. (2) Should such computation result in a quantity to be subtracted from Class II which is in excess of the pounds of skim milk remaining in Class II, the pounds of skim milk in Class II shall be increased to the quantity to be subtracted and the pounds of skim milk in Class I shall be decreased a like amount. In such case the utilization of skim milk at other pool plant (s) of such handler shall be ad­ justed in the reverse direction by an identical amount in sequence beginning with the nearest other pool plant of such handler at which such adjustment can be made.

(iii) The pounds of skim milk in re­ ceipts of fluid milk products in bulk from an other order plant, that were not subtracted pursuant to subparagraph (3) (v) of this paragraph, in excess of similar transfer to such plant, but not in excess of the pounds of skim milk remaining in Class II milk if Class II utilization was requested by the operator of such plant and the handler; (5) Subtract from the pounds of skim milk remaining in each class, in series beginning with Class n , the pounds of skim milk in inventory of fluid milk products on hand at the beginning of the month;

(6) Add to the remaining pounds of skim milk in Class II milk the pounds subtracted pursuant to subparagraph (1) of this paragraph ;

(7) (i) Subtract from the pounds of skim milk remaining in each class, pro rata to the total pounds of skim milk remaining in each class in all pool plants of the receiving handler, the pounds of skim milk, in receipts of fluid milk prod­ ucts from unregulated supply plants that were not subtracted pursuant to subparagraphs (3) (iv) and (4) (i) or (ii) of this paragraph;

(ii) Should such proration result in the amount to be subtracted from any class exceeding the pounds of skim milk remaining in such class in the pool plant at which such skim milk was received, the pounds of skim milk in such class shall be increased to the amount to be subtracted and the pounds of skim milk in the other class shall be decreased a like amount. In such case the utilization of skim milk at other pool plant (s) of such handler shall be adjusted in the reverse direction by an identical amount in sequence beginning with the nearest other pool plant of such handler at which such adjustment can be made; (8) Subtract from the pounds of skim milk remaining in each class the pounds of skim milk in receipts of fluid milk products in bulk from another order plant, in excess in each case of similar transfers to the same plant, that were not subtracted pursuant to subpara­ graphs, (3) (v) and (4) (iii) of this paragraph pursuant to the following procedure:

(i) Subject to the provisions of sub­ divisions (ii) and (iii) of this subpara­ graph, such subtraction shall be pro rata to whichever of the following represents the higher proportion of Class II milk; (a) The estimated utilization of skim milk in each class, by all handlers, as announced for the month pursuant to § 1049.45(a); or (b) The pounds of skim milk in each class remaining at all pool plants of the handler;

(ii) Should proration pursuant to sub­ division (i) of this subparagraph result No. 12— pt. m ------2 FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

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PROPOSED RULE MAKING in the total pounds of skim milk to be subtracted from Class n at all pool plants of the handler exceeding the pounds of skim milk remaining in Class n at such plants, the pounds of such excess shall be subtracted from the pounds of skim milk remaining in Class I after such proration at the pool plants at which received;

(iii) Except as provided in subdivision (ii) of this subparagraph, should prora­ tion pursuant to either subdivision (i) or (ii) of this subparagraph result in the amount to be subtracted from either class exceeding the pounds of skim milk remaining in such class in the pool plant at which such skim milk was received, the pounds of skim milk in such class shall be increased to the amount to be subtracted and the pounds of skim milk in the other class shall be decreased a like amount. In such case the utilization of skim milk at other pool plant(s) of such handler shall be adjusted in the reverse direction by an identical amount in sequence beginning with the nearest other pool plant of such handler at which such adjustment can be made; (9) Subtract from the pounds of skim milk remaining in each class the pounds of skim milk received in fluid milk prod­ ucts from pool plants of other handlers according to the classification assigned pursuant to § 1049.42(a); and (10) If the pounds of skim milk re­ maining in both classes exceed the pounds of skim milk in producer milk, subtract such excess from the pounds of skim milk remaining in each class in series beginning with Class n . Any amount so subtracted shall be known as “overage” ;

(b) Butterfat shall be allocated in ac­ cordance with the procedure outlined for skim milk in paragraph ($) of this sec­ tion; and (c) Combine the amounts of skim milk and butterfat determined pursuant to paragraphs (a) and (b) of this section into one total for each class and deter­ mine the weighted average butterfat content of producer milk in each class. § 1049.45 Market administrator’s re­ ports and announcements concerning classification.

The market administrator shall make the following reports and announce­ ments concerning classification. (a) Whenever required for purpose of allocating receipts from other order plants pursuant to § 1049.44(a) (8) and the corresponding step of § 1049.44(b) the market administrator shall estimate and publicly announce the utilization (to the nearest whole percentage) in each class during the month of skim milk and butterfat, respectively, in producer milk of all handlers. Such estimate shall be based upon the most current available data and shall be final for such purpose; (b) Report to the market administra­ tor of the other order as soon as possible after the report of receipts and utiliza­ tion for the month is received from a handler who has received fluid milk prod­ ucts from an other order plant, the classi­ fication to which such receipts are allo­ cated pursuant to § 1049.44 pursuant to such report, and thereafter any change in such allocation required to correct errors disclosed in verification of such report;

(c) Furnish to each handler operating a pool plant who has shipped fluid milk products to an other order plant, the classification to which the skim milk and butterfat in such fluid milk products were allocated to the market administrator of the other order on the basis of the report of the receiving handler; and, as neces­ sary, any changes in such classification arising in the verification of such report; and (d) On or before the 14th day after the end of each month, report to each cooperative association, upon request by such association, the percentage of the milk caused to be delivered by the coop­ erative association or its members which was utilized in each class at each pool plant receiving such milk. For the pur­ pose of this report, the milk so received shall be allocated to each class at each pool plant in the same ratio as all pro­ ducer milk received at such plant during the month.

C lass P rices § 1049.50 Class prices.

Subject to the provisions of §§ 1049.52 and 1049.55, the class prices for the month per hundredweight of milk con­ taining 3.5-percent butterfat shall be as follows;

(a) Class I price. The Class I price shall be the basic formula price for the second preceding month plus $1.47. (b) Class II price. The Class II price shall be the basic formula price com­ puted pursuant to § 1049.51, but not to exceed an amount computed as follows: (1) Multiply by 4.2 the simple average of the wholesale selling prices (using the midpoint of any price range as one price) of Grade A (92-score) bulk butter per pound at Chicago, as reported by the Department for the month; (2) Multiply by 8.2 the weighted aver­ age of carlot prices per pound of spray process nonfat dry milk for human con­ sumption, f.o.b. manufacturing plants in the Chicago area, as published for the period from the 26th day of the preced­ ing month through the 25th day of the current month by the Department; and (3) From the sum of the results ar­ rived at under subparagraphs (1) and (2) of this paragraph substract 48 cents, and round to the nearest cent. § 1049.51 Basic formula price.

The “basic formula price” shall be the average price per hundredweight for manufacturing grade milk, f.o.b. plants in Minnesota and Wisconsin, as reported by the Department for the month, adjusted to a 3.5 percent butterfat basis and rounded to the nearest cent. For such adjustment, the butterfat differenial (rounded to the nearest one-tenth cent) per one-tenth percent butterfat shall be 0.12 times the simple average of the wholesale selling prices (using the mid­ point of any price range as one price), of Grade A (92-score) bulk butter per pound at Chicago, as reported by. the De­ partment for the month. For the purpose of computing the Class I price, the re­ sulting price shall be not less than $4.33, § 1049.52 Plant location adjustments for handlers.

(a) For producer milk which is re­ ceived at a pool plant located outside the area for which zero location adjustment is specified in subparagraph (l) (i) of this paragraph, which milk is classified as Class I milk or assigned Class I location adjustment credit pursuant to paragraph (b) of this section, and for other source milk for which a location adjustment is applicable, the price computed pursuant to § 1049.50(a) shall be reduced on the basis of the applicable amount or rate for the location of such plant pursuant to subparagraph (1) or (2) of this para­ graph, respectively. For the purpose of this section and § 1049.75, the distances to be computed shall be on the basis of the shortest hard-surfaced highway dis­ tances as determined by the market administrator;

(1) At any plant located within: Rate of adjustment per hundredweight .

(cents) (1) The State of Ohio-or any Indiana county not specifically named in subdivision (ii) through (iv) of this subparagraph___________

(ii) Any of the Indiana counties of: Adams, Allen, Blackford, Cass, Carroll, De Kalb, Huntington, Jay, La Grange, Miami, Noble, Steuben, Wabash, Wells, White, Whitley----- (iii) Any of the Indiana counties of: Benton, Elkhart, Fulton, Jasper, Kosciusko, Marshall, Newton, Pu­ laski, St. Joseph, and Berrien and Cass Counties, Mich______________ ® (iv) Any of the Indiana counties of: Lake, La Porte, Porter, Starke------- 12 (2) For any plant at a location out­ side the territory specified in the preced­ ing subparagraph (1) of this paragraph, the applicable adjustment rate per hun­ dredweight shall be based on the shortest highway distance between the plant and the nearest of the Monument Circle, In­ dianapolis, Ind., or the main post offices of Fort Wayne, South Bend, or Valpä- "raiso, Ind., and shall be 1.5 cents for each 10 miles or fraction thereof from sucn point plus the amount of the location ad­ justment pursuant to subparagraph (D of this paragraph applicable at tne respective point.

(b) For the purpose of calculating ad­ justments pursuant to this section, trans­ fers between pool plants shall be assignee Class I disposition at the transfere plant, in excess of the receipts at sucn plant from producers and the volume as­ signed as Class I to receipts from other order plants and unregulated supp« plants, such assignment to be made firs* to transferor plants at which no locatio adjustment is applicable and then hisec quence beginning with the plant at whic the least location adjustment wo apply.

FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 179

PROPOSED RULE MAKING § 1049.53 E q u iv a le n t p rice. If for any reason a price quotation or factor required by this part for comput­ ing class prices or for other purposes is not available in the manner described, the market administrator shall use a price or factor determined by the Secre­ tary to be equivalent to the price or factor which is required. § 1049.54 H a n d le r butterfat d ifferen ­ tials.

For milk containing more or less than 3.5 percent butterfat, class prices for the month pursuant to § 1049.50 shall be in­ creased or decreased, respectively, for each one-tenth percent butterfat varia­ tion at the appropriate rate, rounded to the nearest one-tenth cent, determined as follows:

(a) Class I price. Multiply the Chicago butter price described in § 1049.51 for the preceding month by 0.120. (b) Class II price. Multiply the Chi­ cago butter price described in § 1049.51 for the month by 0.113.

§ 1049.55 A nnouncem ent o f class p rices and handler butterfat d ifferen tials. On or before the fifth day of each month, the market administrator shall announce publicly:

(a) The Class I price for the following month;

(b) The Class I butterfat differential for the current month; and (c) The Class II price and Class n butterfat differential, both for the pre­ ceding month.

U n ifo rm P rice §1049.60 Handler's value of milv. f^r computing uniform price. The net pool obligation of each pool handler during each month shall be a sum of money computed by the market administrator as follows: (a) Multiply the quantity of producer milk in each class, as computed pursuant to § 1049.44(c), by the applicable class prices (adjusted pursuant to §§ 1049.52 and 1049.55);

Acid the amount obtained from multiplying the pounds of overage de­ ducted from each class pursuant to § 1049.44(a) (10) and the corresponding step of § 1049.44(b) by the applicable class prices;

^ Add the amount obtained from multiplying the difference between the a Price for the preceding month nd the Class I price for the current onth by the hundredweight of skim uk and butterfat subtracted from Class pursuant to § 1049.44(a) (5) and the corresponding step of § 1049.44(b); .JJ) Add an amount equal to the difnee between the value at the Class I ®ppUcable at the pool plant and qn,J aiUe the Class n price with re- ™ ski*n milk and butterfat in um-J subtracted from Class I to § 1049-44(a) (3) and the corthnt ? ®^®P § 1049.44(b), except assiim^ f eceipts of fluid milk products (aw?fd to Class I pursuant to § 1049.44 imr etl * and (v) and the correspond- ^ step of § 1049.44(b) the Class I price shall be adjusted to the location of the transferor plant; and (e) Add an amount equal to the value at the Class I price, adjusted for location of the nearest nonpool plant (s) from which an equivalent volume was received, with respect to skim milk and butterfat subtracted from Class I pursuant to § 1049.44(a) (7) and the corresponding step of § 1049.44(b).

§ 1049.6L Computation of uniform price (including weighted average price).

For each month the market adminis­ trator shall compute a “uniform price” as follows:

(a) Combine into one total the values computed pursuant to § 1049.60 for all handlers who filed the reports prescribed by § 1049.30 for the month and who made the payments pursuant to § 1049.71 (a) for the preceding month; (b) Add an amount equal to the total value of the location adjustments com­ puted pursuant to § 1049.75; (c) Subtract, if the average butterfat content of the milk specified in para­ graph (f) of this section is more than 3.5 percent, or add, if such butterfat con­ tent is less than 3.5 percent an amount computed by multiplying the amount by which the average butterfat content of such milk varies from 3.5 percent by the butterfat differential computed pursuant to § 1049.74 and multiplying the result by the total hundredweight of such milk; (d) Subtract an amount computed by multiplying the total hundredweight of producer milk included pursuant to para­ graph (a) of this section by 5 cents; (e) Add an amount equal to one-half of the unobligated balance in the pro­ ducer-settlement fund;

-(f) Divide the resulting amount by the sum of the following for all handlers in­ cluded in these computations: (1) The total hundredweight of pro­ ducer milk; and (2) The total hundredweight for which a value is computed pursuant to § 1049.60(e);

(g) Subtract not less than 4 cents nor more than 5 cents per hundredweight. The result shall be the “weighted aver­ age price” per hundredweight of^milk. For the months of January, February, March, and August, such result also shall be the uniform price per hundredweight of milk of 3.5 percent butterfat content that is received from producers; (h) For the months of April through July and September through December, subtract from the amount resulting from the computations pursuant to paragraphs (a) through (e) of this section the amount obtained from multiplying the hundredweight of milk specified in para­ graph (f) (2) of this section by the weighted average price;

(i) For the months of April through July, subtract the amount obtained from multiplying the hundredweight of pro­ ducer milk specified in paragraph (f) (1) of this section by 20 cents. The amount so subtracted, and Interest subsequently earned thereon (less any money not available for crediting under this para­ graph because of insufficient payment by a handler to the producer-settlement fund) shall be credited to the producersettlement fund and remain as an ob­ ligated amount until disbursed pursuant to paragraph (j) of this section; (j) For the month of September add one-fourth of the total money that has been credited to the producer-settlement fund pursuant to paragraph (i) of this section as of the eighth day of the fol­ lowing month. Similarly, for the months of October- and November, add one-third and one-half, respectively, of the remain­ der that has been so credited. For the month of December, add the remainder of the money credited to the producersettlement fund pursuant to paragraph (i) of this section;

(k) Divide the resulting sum by the total hundredweight of producer milk in­ cluded in these computations; and (l) Subtract not less than 4 cents nor more than 5 cents per hundredweight. The result shall be the “uniform price” for milk received from producers. § 1049.62 Announcement of uniform price and producer butterfat differ­ ential.

The market administrator shall pub­ licly announce on or before the 14th day of each month:

(a) The uniform price for the preced­ ing month; and (b) The producer butterfat differen­ tial for the preceding month. P aym e n ts for M il k § 1049.70 Producer-settlement fund. The market, administrator shall main­ tain a separate fund, known as the “pro­ ducer-settlement fund,” which shall function as follows:

(a) All obligated amounts pursuant to § 1049.61 (i) and all payments pursuant to §§ 1049.71, 1049.76, and 1049.78 shall be credited to this fund. - (b) Payments pursuant to §§ 1049.72 and 1049.78 shall be debited to this fund. (c) Any amount due to a handler shall be offset against amounts due from such handler.

§ 1049.71 Payments to the producersettlement fund.

(a) On or before the 15th day after the end of the month each handler shall pay to the market administrator the amount, if any, by which the total amounts specified in subparagraph (1) of this section exceed the amounts speci­ fied in subparagraph (2) of this section: (1) The total of the net pool obliga­ tion computed pursuant to § 1049.60 for such handler; and (2) The sum of— (i) The value of such handler’s pro­ ducer milk at the applicable uniform prices specified in § 1049.73; and (ii) The value at the weighted average price(s) applicable at the location of the plant (s) from which received plus 5 cents (not to be less than the value at the Class n price) with respect to other source milk for which a value is com­ puted pursuant to § 1049.60(e). FEDERAL REGISTER, VOL. 38, NO. 12—THURSDAY, JANUARY 18, 1973

Page 180

PROPOSED RULE MAKING (b) Each handler operating a plant specified in § 1049.7(c), if such plant is subject to the classification and pricing provisions of another order which pro­ vides for individual handler pooling, shall pay to the market administrator for the producer-settlement fund on or before the 25th day after the end of the month an amount computed as follows: (1) Determine thé quantity of route disposition of reconstituted skim milk in filled milk in the marketing area which was allocated to Class I at such other order plant. If route disposition of re­ constituted skim milk in filled milk is made from such plant in marketing areas regulated by two or more market­ wide pool orders, the reconstituted skim milk assigned to Class I shall be pro­ rated according to such disposition in each area; and (2) Compute the value of the quan­ tity assigned in subparagraph (1) of this paragraph to Class I disposition in this area, at the Class I price under this part applicable at the location of the other order plant and subtract its value at the Class II price.

§ 1049.72 Payments from the producersettlement fund.

On or before the 16th day after the end of each month the market adminis­ trator shall pay to each handler the amount, if any, by which the amount computed pursuant to § 1049.71(a) (2) exceeds the amount computed pursuant to § 1049.71(a) (1). Should the unobli­ gated balance of the fund be insufficient to make all payments pursuant to this section such payments shall be. reduced uniformly and completed on or before the next date for making such payments following the date on which funds be­ come available.

§ 1049.73 Payments to producers and to cooperative associations. (a) Each handler shall pay each pro­ ducer for producer milk for which pay­ ment is not made to a cooperative as­ sociation pursuant to paragraph (b) of this section, as follows : (1) On or before the last day of each month, for producer milk received dur­ ing the first 15 days of the month at not less than the Class n price for the pre­ ceding month; and (2) On or before the 18th day after the end of each month, for each hundred­ weight of producer milk received during such month, an amount computed at not less than the uniform price adjusted pur­ suant to §§ 1049.74, 1049.75 and 1049.86, less any payment made pursuant to subparagraph (1) of this paragraph. If by such date the handler has not received full payment from the market adminis­ trator pursuant to § 1049.72 for such month, he may reduce pro rata his pay­ ments to producers by not more than the amount of such underpayment. Pay­ ment to producers shall be completed thereafter not later than the date for making payments pursuant to this para­ graph next following receipt of the bal­ ance due from the market administrator. (b) Each handler shall make payment to the cooperative association for pro­ ducer milk which it caused to be delivered to such handler, if such cooperative as­ sociation is authorized to collect such payments for its members and exercises such authority, an amount equal to the sum of the individual payments other­ wise payable for such producer milk, as follows:

(1) On or before the 26th day of each month for producer milk received dur­ ing the first 15 days of the month; and (2) On or before the 16th day after the end of each month for milk received during such month.

(c) Each handler shall pay to each cooperative association, on or before the 10th day of the following month, for milk the handler receives during the month from a pool plant operated by such as­ sociation, not less than the minimum prices for milk in each class, subject to the applicable location and butterfat differentials.

(d) In making payments for producer milk pursuant to this section, each han­ dler shall furnish each producer or coop­ erative association from whom he has received milk a supporting statement in such form that it may be retained by the recipient which shall show: (1) The month and identity of the producer;

(2) The daily and total pounds and the average butterfat content of producer milk;

(3) The minimum rate or rates at which payment to the producer is re­ quired pursuant to this order; (4) The rate which is used in making the payment if such rate is other than the applicable minimum rate; (5) The amount, or the rate per hun­ dredweight, and nature of each deduc­ tion claimed by the handler; and (6) The net amount of payment to such producer or cooperative association. § 1049.74 Producer butterfat differen­ tial.

The uniform price for producer milk shall be increased or decreased for each one-tenth of 1 percent that the but­ terfat content of such milk is above or below 3.5 percent, respectively, at the rate determined by multiplying the pounds of butterfat in producer milk allocated to Class I and Class n milk pursuant to § 1049.44 by the respective butterfat differential for each class, dividing the sum of such values by the total pounds of such butterfat and rounding the re­ sultant figure to the nearest one-tenth cent.

§ 1049.75 Plant location adjustments to producers and on nonpool milk. (a) The uniform price for producer milk received or which is deemed to have been received at a pool plant shall be reduced according to the location of the pool plant at the rates set forth in § 1049.52; and (b) For purposes of computations pur­ suant to §§ 1049.71(a) and 1049.72, the weighted average price shall be adjusted at the rates set forth in § 1049.52 ap­ plicable at the location of the nonpool plant from which the milk was received. § 1049.76 Payments by handler oper­ ating a partially regulated distribu­ ting plant.

Each handler who operates a partially regulated distributing plant shall pay to the market administrator for the pro­ ducer-settlement fund on or before the 25th day after the end of the month either of the amounts (at the handler’s election) calculated pursuant to para­ graph (a) or (b) of this section. If the handler fails to report pursuant to §§ 1049.30 and 1049.32(b) the informa­ tion necessary to compute the amount specified in paragraph (b) of this sec­ tion, he shall pay the amount computed pursuant to paragraph (a) of this section :

(a) An amount computed as follows: ( 1 ) Determine the respective route dis­ positions of skim milk and butterfat made as Class I milk (other than to pool plants) in the marketing-area; (2) Deduct the respective amounts of skim milk and butterfat received as Clasjs I milk at the partially regulated distrib­ uting plant from pool plants and other order plants except that deducted under a similar provision of another order is­ sued pursuant to the Act; (3) Deduct the quantity of route dis­ position of reconstituted skim milk in fluid milk products made in the market­ ing area;

(4) Combine the amounts of skim milk and butterfat remaining into one total and determine the weighted average butterfat content; and (5) From the value of such milk at the Class I price applicable at the loca­ tion of the nonpool plant, subtract its Value at the weighted average price ap­ plicable at such location plus 5 cents or the Class n price, whichever is greater, and add for the quantity of reconstituted skim milk specified in subparagraph (3) of this paragraph its value computed at the Class I price applicable at the loca­ tion of the nonpool plant less the value of such skim milk at the Class II price: (b) Except as a handler may elect the option pursuant to paragraph (a) of this section, an amount computed as follows. (1) (i) The obligation that would have been computed pursuant to § 1049.60 a such plant shall be determined as thougn such plant were a pool plant. For pur­ poses of such computation, receipts such nonpool plant from a pool Plant , an other order plant shall be a&usp™ to the utilization at which classified, the pool plant or other order plant ana transfers from such nonpool Plant pool plant or an other order Plants , be classified as Class n milk if to such class at the pool plant o r .

order plant and be valued at the weig average price of the respective or so allocated to Class I milk, exceP reconstituted skim milk in filled shall be valued at the Class There shall be included in the obligat FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 181

PROPOSED RULE MAKING so computed a charge In the amount specified in § 1049.60(e) and a credit in the amount specified in § 1049.71(a) (2) (ii) with respect to receipts from an un­ regulated supply plant, except that the credit for receipts of reconstituted skim milk in filled milk shall be at the Class II price, unless an obligation with re­ spect to such plant is computed as speci­ fied below in this subparagraph. (ii) If the operator of the partially regulated distributing plant so requests, and provides with his reports pursuant to §§ 1049.30 and 1049.32(b) similar reports with respect to the operations of any other nonpool plant which serves as a supply plant for such partially regulated distributing plant by shipments to such plant during the month equivalent to the requirements of § 1049.7(b), with agree­ ment of the operator of such plant that the market administrator may examine the books and records of such plant for purposes of verification of such reports, there will be added the amount of the obligation computed at such nonpool supply plant in the same manner and subject to the same conditions as for the partially regulated distributing plant, (2) From this obligation there will be deducted the sum of (i) the gross pay­ ments made by such handler for Grade A milk received during the month from dairy fanners at such plant and like payments made by the operator of a plant(s) included in the computations pursuant to subparagraph (1) of this paragraph and (ii) any payments made for such month to the producer-settle­ ment fund of another order issued pur­ suant to the Act due to the plant being a partially regulated distributing plant under such other order.

§ 1049.77 Adjustment of accounts.

Whenever verification by the market administrator of reports or payments of any handler discloses errors resulting in money due (a) the market administrator from such handler (b) such handler irom the market administrator, or (c) sjuy producer or cooperative association pom such handler, the market admin­ istrator shall promptly notify such hanmer of any amount so due and payment S*ia^ be made not later than the aate for making payment next following such disclosure.

§ 1049.78 Charges on overdue accounts. unpaid obligation of a handler wreuant to $ 1049.71(a), 1049.76,1049.77 ja). 1049.78, 1049.85, or 1049.86(a) shall on !uCre.as,®<* three-fourths of 1 percent ohi1t"®.sixth. day following the date such _ SMion is due and on the same day of S f lsvcce^ ing month until such obli­ gation is paid.

Administrative A ssessm ent and •Marketing S ervice D eduction Assessment for order admin­ istration.

oftdmi^i^ro « ata ®hare of the expense ¿ w ^ ^ trati°n of the order, each hantor to the market administra- °r before the 15th day after the end of the month 4 cents per hundred­ weight or such lesser amount as the Sec­ retary may prescribe, with respect to: (a) Producer milk, including such han­ dler’s own farm production; (b) Other source milk at a pool plant allocated to Class I pursuant to § § 1049.44 (a) (3) and 1049.44(a) (7) and the cor­ responding steps of § 1049.44(b) ; and (c) Route disposition in the marketing area from a partially regulated distribut­ ing plant that exceeds the hundredweight of Class I milk received during the month at such plant from pool plants and other order plants.

§ 1049.86 Deduction for marketing services.

(a) Except as set forth in paragraph (b) of this section, each handler in making payments to each producer pur­ suant to § 1049.73 shall deduct 5 cents per hundredweight or such lesser amount as the Secretary may prescribe with re­ spect to producer milk received by such handler (except such handler’s own farm production) during the month, and shall pay such deduction!: to the market ad­ ministrator not later than the 15th day after the end of the month. Such money shall be used by the market administra­ tor to verify or establish weights, sam­ ples, and tests of producer milk and to provide producers with market informa­ tion. Such services shall be performed by the market administrator or by an agent engaged by and responsible to him. (b) In the case of producers for whom a cooperative association is performing, as determined by the Secretary, th’e serv­ ices set forth in paragraph (a) of this section, each handler shall make, in lieu of the deductions specified in paragraph (a) of this section, such deductions as are authorized by such producers and, on or before the 15th day after the end of each month, pay over such deductions to the association rendering such services. A dvertising and P rom otion P rogram § 1049.110 Agency.

“Agency” means an agency organized by producers and producers’ cooperative associations, in such form and with methods of operation specified in this part, which is authorized to expend funds made available pursuant to § 1049.- 121(b) (1), on approval by the Secretary, for the purposes of establishing or pro­ viding for establishment of research and development projects, advertising (ex­ cluding brand advertising), sales promo­ tion, educational, and other programs, designed to improve or promote the do­ mestic marketing and consumption of milk and its products. Members of the Agency shall serve without compensation but shall be reimbursed for reasonable expenses incurred in the performance of duties as members of the Agency. § 1049.111 Composition of the Agency. Each cooperative association or com­ bination of cooperative associations as provided for under § 1049.113(b) with 3 percent or more of the total partici­ pating producers (producers who have not requested refunds for the most re­ cent quarter) is authorized one Agency representative plus one additional Agency representative for each addi­ tional full 10 percent of the participating member producers it represents. Coop­ erative associations with less than 3 per­ cent of the total participating producers that have elected not to combine pur­ suant to § 1049.113(b), and participating producers who are not members of co­ operatives are authorized to select from such group, in total, one Agency repre­ sentative for the first full 3 percent plus one additional Agency representative for each additional full 10 percent that such producers constitute of the total partici­ pating producers. For the purpose of the Agency’s initial organization, all per­ sons defined as producers shall be con­ sidered as participating producers. § 1049.112 Term o f office.

The term of office of each member of the Agency shall be 1 year, or until a replacement is designated by the coop­ erative association or is otherwise ap­ propriately elected.

§ 1049.113 Selection of Agency mem­ bers.

The selection of Agency members shall be made pursuant to paragraphs (a), (b), and (c) of this section. Each per­ son selected shall qualify by filing with the market administrator a written ac­ ceptance promptly after being notified of such selection.

(a) Each cooperative association au­ thorized one or more representatives to the Agency shall notify the market ad­ ministrator of the name and address of each representative who shall serve at the pleasure of the cooperative, (b) For purposes of this program, co­ operative associations may elect to com­ bine their participating memberships and, if the combined total of participat­ ing producers of such cooperatives is 3 percent or more of the total participat­ ing producers, such cooperatives shall be eligible to select a representative (s) to the Agency under the rules of § 1049.111 and paragraph (a) of this section.

(c) Selection of Agency members to represent participating nonmember producers and participating producer members of a cooperative association (s) having less than the required 3 percent of the producers participating in the ad­ vertising and promotion program and who have not elected to combine mem­ berships as provided in paragraph (b) of this section, shall be supervised by the market administrator in the following manner:

(1) Promptly after the effective date of this amending order, and annually thereafter, the market administrator shall give notice to participating pro­ ducer members of such cooperatives and participating nonmember producers of their opportunity to nominate one or more Agency representatives, as the case may be, and also shall specify the num­ ber of representatives to be selected. FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 182

PROPOSED RULE MAKING (2) Following the closing date for nonminations, the market administrator shall announce the nominees who are eligible for Agency membership and shall conduct a referendum among the individual producers eligible to vote. Election to membership shall be deter­ mined on the basis of the nominee (or nominees) receiving the largest num­ ber of eligible votes. If an elected rep­ resentative subsequently discontinues producer status or is otherwise unable to complete his term of office, the mar­ ket administrator shall appoint as his replacement the participating producer who received the next highest number of eligible votes.

§ 1049.114 Agency operating procedure. A majority of the Agency members shall constitute a quorum and any ac­ tion of the Agency shall require a ma­ jority of concurring votes of those pres­ ent and voting, unless the Agency determines that more than a simple ma­ jority shall be required. § 1049.115 Powers of the Agency.

The Agency is empowered to: (a) Administer the terms and pro­ visions within the scope of Agency au­ thority pursuant to § 1049.110; (b) Make rules and regulations to ef­ fectuate the purposes of Public Law 91-670;

(c) Recommend amendments to the Secretary; and (d) With the approval of the Secre­ tary, enter into contracts and agree­ ments with persons or organizations as deemed necessary to carry out adver­ tising and promotion programs and projects specified in §§ 1049.110 and 1049.117.

§ 1049.116 Duties of the Agency.

The Agency shall perform all duties necessary to carry out the terms and provisions of this program Including, but not limited to, the following: (a) Meet, organize, and select from among its members a chairman and such other officers and committees as may be necessary, and adopt and make public such rules as may be necessary for the conduct of its business; (b) Develop programs and projects pursuant to §§ 1049.110 and 1049.117; (c) Keep minutes, books, and records, and submit books and records for ex­ amination by the Secretary and furnish any information and reports requested by the Secretary;

(d) Prepare and submit to the Secre­ tary for approval prior to each quar­ terly period a budget showing the pro­ jected amounts to be collected dining the quarter and how such funds are to be disbursed by the Agency; (e) When desirable, establish an ad­ visory committee (s) of persons other than Agency members;

(f) Employ and fix the compensation of any person deemed to be necessary to its exercise of powers and performance of duties;

(g) Establish the rate of reimburse­ ment to the members of the Agency for expenses in attending meetings, and pay the expenses of administering the Agency; and (h) Provide for the bonding of all per­ sons handling Agency funds in an amount and with surety thereon satis­ factory to the Secretary. § 1049.117 Advertising, research, edu­ cation, and promotion program. The Agency shall develop and submit to the Secretary for approval all pro­ grams or projects undertaken under the authority of this part. Such programs or projects may provide for: (a) The establishment, issuance, ef­ fectuation, and administration of appro­ priate programs or projects for the advertising and promotion of milk and milk products on a nonbrand basis; (b) The utilization of the services of other organizations to carry out Agency programs and projects if the Agency finds that such activities will benefit producers under this part; and (c) The establishment, support, and conduct of research and development projects and studies that the Agency finds will benefit all producers under this part.

§ 1049.118 Limitation of expenditures by the Agency.

(a) Not more than 5 percent of the funds received by the Agency pursuant to § 1049.121(b) (1) shall be utilized for administrative expense of the Agency. (b) Agency funds shall not, in any manner, be used for political activity or for the purpose of influencing govern­ mental policy or action, except in recom­ mending to the Secretary amendments to the advertising and promotion program provisions of this part. (c) Agency funds may not be expended to solicit producer participation. (d) Agency funds may be used only for programs and projects promoting the domestic marketing and consumption of milk and its products.

§ 1049.119 Personal liability.

No member of the Agency shall be held personally responsible, either in­ dividually or jointly with others, in any way whatsoever to any person for errors in judgment, mistakes, or other acts, either of commission or omission, of such member in performance of his duties, except for acts of willful misconduct, gross negligence, or those which are criminal in nature.

§ 1049.120 Procedure for requesting re­ funds.

Any producer may apply for refund under the procedure set forth under paragraphs (a) through (c) of this section.

(a) Refund shall be accomplished only through application filed with the market administrator in the form prescribed by the market administrator and signed by the producer. Only that information nec­ essary to identify the producer and the records relevant to the refund may be required of such producer. (b) Except as provided in paragraph (c) of this section, the request shall be submitted within the first 15 days of December, March, June, or September for milk to be marketed during the en­ suing calendar quarter beginning on the first day of January, April, July, and October, respectively.

(c) A dairy farmer who first acquires producer status under this part after the 15th day of December, March, June, or September, as the case may be, and prior to the start of the next refund notifica­ tion period as specified in paragraph (b) of this section, may, upon application filed with the market administrator pur­ suant to paragraph (a) of this section, be eligible for refund on all marketings against which an assessment is withheld during such period and including the remainder of the calendar quarter in­ volved. This paragraph also shall be ap­ plicable to all producers during the pe­ riod following the effective date of this amending order to the beginning of the first full calendar quarter for which the opportunity exists for such producers to request refunds pursuant to paragraph (b) of this section.

§ 1049.121 Duties of the market admin­ istrator.

Except as specified In § 1049.116, the market administrator, in addition to other duties specified by this part, shall perform all the duties necessary to ad­ minister the terms and provisions of the advertising and promotion program in­ cluding, but not limited to, the following: (a) Within 30 days after the effective date of this amending order, and an­ nually thereafter, conduct a referendum to determine representation on the Agency pursuant to § 1049.113(c); (b) Set aside the amounts subtracted under § 1049.61(d) into an advertising and promotion fund, separately account­ ed for, from which shall be disbursed: (1) To the Agency each month, all such funds less any necessary amount held in reserve to cover refunds pursuant to subparagraphs (2) and (3) of this paragraph, and payments to cover ex­ penses of the market administrator in­ curred in the administration of the ad­ vertising and promotion program (in­ cluding audit).’ (2) Refund to producers the amounts of mandatory checkoff for advertising and promotion programs required under authority of State law applicable to sucn producers, but not In amounts that ex­ ceed a rate of 5 cents per hundredweigh on the volume of milk pooled by any sue producer for which deductions were made pursuant to § 1049.61 (d). (3) After the end of each calendar quarter, make a refund to each producer who has made application for such re fund pursuant to § 1049.120. Such ref FEDERAL REGISTER, VOL. 38, NO. 12— THURSDAY, JANUARY 18, 1973

Page 183

PROPOSED RULE MAKING shall be computed at the rate of 5 cents per hundredweight of such producer’s milk pooled for which deductions were made pursuant to § 1049.61(d) for such calendar quarter, less the amount of any refund otherwise made to be producer pursuant to subparagraph (2) of this paragraph.

(c) Promptly after the effective date of this amending order, and thereafter with respect to new producers, forward to each producer a copy of the provisions of the advertising and promotion pro­ gram (§§ 1049.110 through 1049.122). (d) Audit the Agency’s records of re­ ceipts and disbursements. § 1049.122 Liquidation.

In the event that the provisions of this advertising and promotion program are terminated, any remaining uncommitted funds applicable thereto shall revert to the producer-settlement fund of § 1049.70.

[PR Doc.73-1079 Piled l-17-73;8:45 am]