| Section No. | Description |
|---|---|
| Section 75.1 | Maintenance of records |
| Section 75.2 | Categorization of records |
| Section 75.3 | Location of records |
| Section 75.4 | Inspection of records |
| Section 75.5 | Statement describing location of books and records |
| Section 75.6 | Exemption statement |
| Section 75.7 | Location of the statement |
| Section 75.8 | Certification of records |
| Section 75.9 | Purpose |