Preservation of records for oil pipeline companies.
18 C.F.R. § 356.3
in effectEffective: 2024-07-01Table of Contents
Corporate and General
1. Incorporation and reorganization.
2. Minutes to Directors, Executive Committees, and Stockholders
3. Titles, franchises, and authorities.
4. Contracts and agreements.
5. Accountants', auditors', and inspectors' reports.
Treasury
6. Long-term debt records.
Financial Accounting
7. Ledgers.
8. Journals.
9. Vouchers.
10. Accounts receivable.
11. Records of accounting codes and instructions.
Property and Equipment
12. Property records.
13. Engineering records.
Personnel and Payroll
14. Payroll records.
15. Copies of tax returns and supporting schedules.
16. Information returns, and reports to taxing authorities.
Purchase and Stores
17. Material ledger.
18. Inventories.
Transportation
19. Oil and other products stocks.
Tariffs and Rates
20. Official file copies of tariffs.
21. Authorities and supporting papers for transportation.
22. Copies of concurrences and powers of attorney.
23. Correspondence and working papers in connection with the making of rates.
Reports and Statistics
24. Reports to Federal Energy Regulatory Commission and other regulatory bodies.
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-18.xmlFetched: 7/26/2026