1. (a) Each bank or trust company shall maintain a central listing of any assets charged off the books of the bank or trust company. The central listing shall include a subsidiary ledger for each debtor, showing the date of charge-off, the description of the asset, the amount charged off, and any recoveries.
2. (b) The bank or trust company shall retain the central listing for 10 years after the last payment is received, or 10 years after the date of the charge-off if no payments have been received.

(Authorized by K.S.A. 2000 Supp. 9-1713; implementing K.S.A. 2000 Supp. 9-1101, as amended by L. 2001, ch. 87, §5, and 9-2103, as amended by L. 2001, ch. 27, §1; effective Jan. 1, 1966; amended Aug. 9, 1996; amended Jan. 18, 2002.)