Section 015-20-IX - MAINTENANCE OF RECORDSA. Generally. Dealers and retail stores shall maintain all cost information and prices and records used in the preparation of the reports and forms required by Section V, Section VI, and Section VII for a period of three years from the date the reports and forms are filed with the Commission. Dealers shall retain records of raw product costs for a period of three years following each transaction.B. During Investigations or Proceedings. Notwithstanding subsection A, any cost or price information or records which are related to an investigation or proceedings undertaken by the Commission under this chapter or under 7 M.R.S.A., §2981et seq. shall be maintained by the dealer or retail store until, in the case of a Commission investigation, the dealer or retail store receives from the Commission a written release from this obligation or, in the case of a judicial proceeding, until a final judgment has been entered and all appeals therefrom have been exhausted.01- 015 C.M.R. ch. 20, § IX