Section 3.03 - Required Records(1) Any bottler or distributor who sells to dealers any filled refundable beverage containers shall record for every such transaction the total refund value of the containers sold. Bottlers and distributors shall maintain records of all such transactions using standard and consistent accounting practices.(2) Any bottler or distributor who pays to dealers or redemption centers or third-party collecting agents any refunds for empty beverage containers shall maintain records of all such payments using standard and consistent accounting practices.(3) Any bottler or distributor who pays to dealers or redemption centers or third-party collecting agents any handling charges shall maintain records of all such payments using standard and consistent accounting practices.