Agency retention of records
Compiled text through Sep 15, 2021
Register checked through Jul 29, 2026
Later Register activity found — review the notice before relying on the compiled text.
Dates and status
- Compiling agency
- Executive Department
- Text status
- Source receipt
- Compiled text through
- Sep 15, 2021
- Register checked through
- July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
- Activity status
- Later Register activity found — review the notice before relying on the compiled text.
- Latest notice
- HCR-04-25-00002-P · Proposed rule · Jan 29, 2025
- Source snapshot
- Jun 6, 2026
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.