§ 9-1 Retention required.

Any person required to file a report, statement, or other item under <cite data-path="|8">this article</cite> must obtain and, for the period specified in <cite data-path="|8|§9-2">§ 9-2 {“Retention period”} of this subtitle</cite>, retain all accounts, bills, receipts, books, papers, documents, and other records necessary to complete and substantiate the report, statement, or other item.