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Whenever the register receives any money in his or her official capacity, the register must issue to the payer a receipt and retain a duplicate in the office. T.C.A. § 9-2-103.  The duplicate copy of the receipt must be retained by the register (for at least five (5) years) and be available to state auditors upon demand.  The receipts must be consecutively numbered and kept in a well-bound book or in a manner approved by the Comptroller of the Treasury.  T.C.A. § 9-2-104.