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What are Massachusetts requirements for record retention?

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What are Massachusetts requirements for record retention?

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Pursuant to the Division’s regulation 209 CMR 42.09(3), a licensee must maintain its books and records for inspection for a minimum of three years. Please refer to Massachusetts General Laws chapter 255E, Section 8, and the Division’s regulations 209 CMR 48.00 and 209 CMR 42.09 for more information. Licensees seeking to maintain books and records outside Massachusetts must obtain approval from the Commissioner of a Record Keeping Plan.

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