With respect to transactions relating to providers and sellers of
prepaid access described in section 1010.100(ff)(4) and (7) that are subject
to the requirements of this chapter, each provider of prepaid access shall
maintain access to transactional records for a period of five years. The
provider of prepaid access, as defined in section 1010.100(ff)(4), shall
maintain access to transactional records generated in the ordinary course of
business that would be needed to reconstruct prepaid access activation,
loads, reloads, purchases, withdrawals, transfers, or other prepaid-related
transactions.