1. (a) In the case of a schedule II controlled substance, an order form is used as provided under Federal regulations.

2. (b) In the case of a schedule III, IV or V controlled substance, a written record is maintained which indicated the:

   1. (1) date of transaction;
   2. (2) name, form and quantity of the substance;
   3. (3) name, address and registry number of the person making the return; and
   4. (4) name, address and registry number of the supplier or manufacturer.

Any person holding a Federal registration number who is in possession of a controlled substance listed in any schedule may, without being licensed as a distributor, return that substance to either the distributor from whom he obtained it or to the manufacturer of the substance provided that: