[Code of Federal Regulations] [Title 49, Volume 4] [Revised as of October 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 49CFR245.105] [Page 670] TITLE 49--TRANSPORTATION CHAPTER II--FEDERAL RAILROAD ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PART 245--RAILROAD USER FEES--Table of Contents Subpart B--Reporting and Recordkeeping Sec. 245.105 Retention of records. Each railroad subject to this part shall retain records required by Sec. 245.103 for at least three years after the end of the calendar year to which they relate.