Each affected employer shall, upon request by the Commissioner, provide copies of all records generated by or on behalf of an affected employer pursuant to sections 13b-38o-12 to 13b-38o-17, inclusive, of the regulations of Connecticut State Agencies. Records shall be maintained in the office for a period of at least five (5) years after they are first generated.
Conn. Agencies Regs. § 13b-38o-16