Section 20.05 - Books and Records(1) Each Licensee shall keep and use its books, records, and accounts in a manner which will allow the Commissioner to determine whether the Licensee is complying with the provisions of M.G.L. c. 140, § 96; c. 255B, or c. 255C, or c. 255D and applicable state and federal laws and regulations. Each Licensee shall comply with the provisions of 209 CMR 48.00.(2) A Licensee shall maintain a complete customer account history including but not limited to terms and conditions of the loan, agreement, payment dates, pay off date, refunds, refinancing date, collection or legal action taken.