40 CFR § 35.4180 - Must my group keep financial records after we finish our TAG?
---
identifier: "/us/cfr/t40/s35.4180"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "40 CFR § 35.4180 - Must my group keep financial records after we finish our TAG?"
title_number: 40
title_name: "Protection of Environment"
section_number: "35.4180"
section_name: "Must my group keep financial records after we finish our TAG?"
chapter_name: "ENVIRONMENTAL PROTECTION AGENCY"
subchapter_number: "B"
subchapter_name: "GRANTS AND OTHER FEDERAL ASSISTANCE"
part_number: "35"
part_name: "STATE AND LOCAL ASSISTANCE"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 7401 33 U.S.C. 1251 42 U.S.C. 300f 42 U.S.C. 6901 7 U.S.C. 136 15 U.S.C. 2601 42 U.S.C. 13101 Pub. L. 104-134, 110 Stat. 1321, 1321-299 (1996); Pub. L. 105-65, 111 Stat. 1344, 1373 (1997), 2 CFR 200."
cfr_part: "35"
---
# 35.4180 Must my group keep financial records after we finish our TAG?
(a) You must keep TAG financial records for ten years from the date of the final Financial Status Report, or until any audit, litigation, cost recovery, and/or disputes initiated before the end of the ten-year retention period are settled, whichever, is longer.
(b) At the ten-year mark, you may dispose of your TAG financial records if you first get written approval from EPA.
(c) If you prefer, you may submit the financial records to EPA for safekeeping when you give us the final Financial Status Report.