7 Pa. Code § 1.523
Current through Register Vol. 54, No. 25, June 22, 2024
Persons required to keep records shall maintain them at the place where his business is conducted except that if such person conducts his business at multiple locations, he may maintain the records at his headquarters office. When not in actual use, all such records shall be kept in a safe place at the prescribed location in accordance with good commercial practices.
7 Pa. Code § 1.523