Section 1435.3 - Maintenance of records(a) Each sugar beet processor, sugarcane processor, importer of sugars, syrups and molasses, and cane sugar refiner or any person having custody of records required by CCC to operate the sugar program must retain such books, records, accounts, and other written or electronic data for not less than 3 years from the date:(1) A loan is disbursed under subpart B;(2) Market data are reported to CCC under subpart C of this part; and(3) Marketings are conducted under marketing allotments under subpart D of this part. 67 FR 54928 , Aug. 26, 2002, as amended at 74 FR 15364 , Apr. 6, 2009