§ 128. Preservation of books and records. Every bank and every trust
company shall preserve all its records of final entry, including cards
used under the card system and deposit tickets, for a period of at least
six years from the date of making the same or from the date of the last
entry thereon; provided, however, that preservation of photographic
reproductions thereof or records in photographic form shall constitute
compliance with the requirements of this section. Notwithstanding the
foregoing, the superintendent of financial services may prescribe by
regulation such period of time longer or shorter than six years during
which all records kept by banks and trust companies as fiduciary shall
be preserved in original form.