45 NAC 4-005. ALL OTHER RECORDS

005 ALL OTHER RECORDS. Except as provided in Subsections 003.02 and 003.03 of this Rule, a bank must keep records for the time period provided below, which commences on the first of January following the creation of said record. RECORD TIME PERIOD Advices of deposits 1 year Advices from correspondents (due from banks) 1 year Bank Call Reports 7 years Bank examination reports 10 years Bank statements (due from banks) 3 years Bond ledger 7 years Cancelled checks for truncated checking accounts – original may be imaged immediately 6 years Cash item records 3 years Cashier’s checks 5 years Certified check register 7 years Collection receipts 1 year Collection register 3 years Credit files (after credit is extinguished) 3 years Correspondence, general 1 year Coupon cash letters, outgoing 1 year Customers' deposit ledgers 7 years Daily Statement 10 years Debit and credit tickets 7 years Departmental or teller's proof sheets 1 year Drafts 7 years Draft register 7 years Dividend checks 5 years Dividend check register 7 years Expense checks 5 years Expense check register 7 years Financial Institution Bonds (after expiration of bond) 7 years General ledger 10 years General journal 10 years General ledger tickets 10 years Income and expense records 7 years Incoming cash letter 10 years Incoming registered mail log 1 year Insurance records (after expiration of policy) 7 years Liability ledger 7 years Minutes of any committee, unless the minutes are incorporated attached to minutes of appointing authority 10 years Negotiable collateral record 7 years Night depository agreements 7 years Night depository daily records 1 year Note or discount ledger 7 years Outgoing cash letter 7 years Outgoing registered mail log 1 year Personnel records (after termination of employment and pension rights) 10 years Paid certificates of deposits 7 years Proof tapes 7 years Proxies 1 year Reconcilements (due to banks) years Reconcilements register (due from banks) 3 years Registered mail return receipt cards 1 year Reserve computations, daily 3 years Safe deposit contracts (after termination of contract) 7 years Safe deposit entry records (after termination of contract) 7 years Safe keeping records and receipts 7 years Signature cards (after closing of account) 7 years Stop payment orders 3 years Tax records 7 years Tellers' cash books 1 year Tellers' tickets 1 year Traveler's checks, records of close 1 year Travelers' checks register 1 year