§35.4180. Must my group keep financial records after we finish our TAG?
40 C.F.R. § 35.4180
You must keep TAG financial records for ten years from the date of the final Financial Status Report, or until any audit, litigation, cost recovery, and/or disputes initiated before the end of the ten-year retention period are settled, whichever, is longer.
At the ten-year mark, you may dispose of your TAG financial records if you first get written approval from EPA.
If you prefer, you may submit the financial records to EPA for safekeeping when you give us the final Financial Status Report.
Notes, amendments, and revision history
Authority
Authority: 42 U.S.C. 9617(e); sec. 9(g), E.O. 12580, 52 FR 2923, 3 CFR, 1987 Comp., p. 193.
Source
Source: 65 FR 58858, Oct. 2, 2000, unless otherwise noted.
Authority
Authority: 42 U.S.C. 7401 et seq.; 33 U.S.C. 1251 et seq.; 42 U.S.C. 300f et seq.; 42 U.S.C. 6901 et seq.; 7 U.S.C. 136 et seq.; 15 U.S.C. 2601 et seq.; 42 U.S.C. 13101 et seq.; Pub. L. 104-134, 110 Stat. 1321, 1321-299 (1996); Pub. L. 105-65, 111 Stat. 1344, 1373 (1997), 2 CFR 200.