(A) The tax collector shall maintain for three years a record of each conference held in accordance with this subchapter. The record shall contain the applicant’s or licensee’s name, the date of the conference, and a brief statement of the issues discussed and the result reached.
(B) After three years, the tax collector shall dispose of the record in accordance with G.S. § 121-5.
(2003 Code, § 15-211)