(a) Any person who is subject to this Chapter must obtain and preserve all documents that are necessary to complete and substantiate any reports, statements, or records required under this Chapter. These documents must be retained for 3 years after the report, statement, or record that involves the documents is filed. These documents must also be available for inspection by the Commission after reasonable notice.
(b) The Commission must retain for 4 years all documents submitted to it. (1990 L.M.C., ch. 21, § 1.)