A Qualified Employer claiming the National Guard Hiring Tax Credit shall retain records necessary to substantiate the employer's eligibility to claim the credit in accordance with 830 CMR 62C.25.1, including:

1. (a) the document from the adjutant general stating the individual's date of service in the Massachusetts National Guard;
2. (b) Certificate issued by MOBD establishing eligibility;
3. (c) employment records sufficient to show the Qualified Employee was employed for not less than six consecutive months; and
4. (d) records sufficient to demonstrate that the Qualified Employee's primary place of employment and primary place of residence were in Massachusetts during the six consecutive months of employment.