54-1731C. DRUG OUTLET RECORDKEEPING REQUIREMENTS. (1) Unless otherwise provided for in this chapter, prescription records and any other records required by this chapter shall be maintained for at least three (3) years after the date of a transaction. Prescription records may be retained at a central location or may be stored and maintained electronically provided that such records remain legible. All records shall be produced within seventy-two (72) hours. (2) Each drug outlet shall maintain a current, complete, and accurate record of each controlled substance manufactured, imported, received, ordered, sold, delivered, exported, dispensed, or otherwise disposed of by the registrant. Pursuant to the requirements of this subsection: (a) A biennial inventory shall be conducted at each registered location not later than seven (7) days after the date of the most recent inventory in a form and manner that satisfies the inventory requirements of federal law; and (b) Evidence of an amount of a controlled substance that differs from the amount reflected on a record or inventory shall create a rebuttable presumption that the registrant has failed to keep records or maintain inventories pursuant to the requirements of this chapter. (3) Wholesalers and other entities engaged in wholesale drug distribution shall maintain inventories and records that include, at a minimum: (a) The source of drugs, including the name and principal address of the seller or transferor, and the address of the location from which the drugs were shipped; (b) The identity, quantity, and dates of receipt and distribution of drugs received and distributed or disposed of; and (c) Controlled substance distribution invoices.