Sec. 2040.11. Agency retention of records

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The division shall retain records of noncompliance or failure to certify for six years beyond the agency's filing of the respective IRS form 8823. In other cases the division must retain the certifications and records described in sections 2040.7 and 2040.8 of this Part for three years from the end of the calendar year the division receives the certified records.

                    
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