27 C.F.R. § 17.55 Retention of special tax stamps.
Title 27 - Alcohol, Tobacco Products and Firearms
Taxpayers shall keep their special tax stamps at the place of business covered thereby for the period specified in §17.170, and shall make them available for inspection by any appropriate TTB officer during business hours. (Title II, sec. 201, Pub. L. 85–859, 72 Stat. 1348 (26 U.S.C. 5146))
Title 27: Alcohol, Tobacco and Firearms
PART 17—DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS
Subpart D—Special Tax Stamps
§ 17.55 Retention of special tax stamps.
