C.R.S. § 44-30-1608
44-30-1608. Duty to maintain records
44-30-1608. Duty to maintain records. Each fantasy contest operator shall keep daily records of its operations and shall maintain the records for at least three years. The records must sufficiently detail all financial transactions to determine compliance with the requirements of this part 16 and must be available for audit and inspection by the director during the fantasy contest operator's regular business hours.