Md. Code Regs. 07.07.07.07

Current through Register Vol. 51, No. 22, November 1, 2024

Section 07.07.07.07 - Record Retention

The SDU shall retain fiscal case records for each case for the latest of the following periods:

A. 3 years from the closing of the case;

B. The time of closing of any pending audit covering the records;

C. 3 years after receipt of the latest federal tax refund offset; or

D. 5 years after a child support payment has been remitted to the Comptroller as abandoned property.

Md. Code Regs. 07.07.07.07

Regulation .07 amended effective March 9, 2009 (36:5 Md. R. 421)