Section 5424.1 - Reporting provisions for substitution determination(a) To determine whether substitution has occurred, the authorized officer may require that information identified in the contract be reported by:(1) A purchaser who has exported private timber within two years preceding the purchase date of Federal timber; and/or(2) An affiliate of a timber purchaser who exported private timber within two years before the acquisition of Federal timber from the purchaser.(b) Purchasers or affiliates of purchasers shall retain a record of Federal timber acquisitions and private timber exports for three years from the date the activity occurred.46 FR 29263, June 1, 1981, as amended at 85 FR 82374, Dec. 18, 2020 Information collection requirements contained in paragraph (a) were approved by the Office of Management and Budget under control number 1004-0058