(1) The certified Eligible Company shall retain records necessary to substantiate its eligibility for the Live Theater Tax Credit in accordance with guidance issued by the Commissioner, including but not limited to:

1. (a) Initial and Final Certificates issued by the Office establishing eligibility;
2. (b) Actual expenditures on Eligible Production Costs and total costs incurred within and outside of the Commonwealth for the Eligible Theater Production;
3. (c) Information that a Pre-broadway Production or Pre-off-broadway Production presented the Eligible Theater Production in the City of New York's Broadway Theater District or Off-broadway Theater District within 24 months after its presentation in the Commonwealth, if applicable; and
4. (d) Location and dates of a National Tour Launch's performances following its presentation in the Commonwealth, if applicable.