Section 140.910 - Towing vessel record or record specified by TSMS(a) This section applies to a towing vessel other than a vessel operating only in a limited geographic area or a vessel required by § 140.905 to maintain an official logbook.(b) A towing vessel subject to this section must maintain a TVR or in accordance with the TSMS applicable to the towing vessel.(c) The TVR must include a chronological record of events as required by this subchapter. The TVR may be electronic or paper.(d) Except as required by §§ 140.900 and 140.905 , records do not need to be filed with the Coast Guard, but must be kept available for review by the Coast Guard upon request. Records, unless required to be maintained for a longer period by statute or other federal regulation, must be retained for at least 1 year after the date of the latest entry.