The Rural Electrification Administration's MANUAL FOR PRESERVATION OF BORROWERS' RECORDS (ELECTRIC), March, 1957, REA Bulletin No. 180-2 with any subsequent revisions, is prescribed for all corporations organized under the New Mexico Rural Electric Cooperative Act subject to the Commission's jurisdiction. The said utilities shall preserve their records in compliance with the requirements of the said REA Bulletin No. 180-2.
N.M. Admin. Code § 17.3.310.9