27 C.F.R. § 19.723 Maintenance and preservation of records.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Place of maintenance. Records required by this part shall be prepared and kept by the proprietor at the plant where the operation or transaction occurs and shall be available for inspection by any appropriate TTB officer during business hours. (b) Reproduction of original records. (1) Whenever any record, because of its condition, becomes unsuitable for its intended or continued use, the proprietor shall reproduce such record, by a process approved by the appropriate TTB officer under §19.725 for reproducing records, and such reproduction shall be treated and considered for all purposes as though it were the original record. (2) All provisions of law applicable to the original record shall be applicable to such reproductions. (c) Retention of records. (1) Records required by this part shall be preserved for a period of not less than three years from the date thereof or the date of the last entry required to be made thereon, whichever is later. However, the appropriate TTB officer may require records to be kept for an additional period not exceeding three years in any case where such retention is deemed necessary or advisable for the protection of the revenue. (2) The period for retention of records prescribed in paragraph (c)(1) of this section shall not apply to copies of outstanding approved formulas or to copies of formulas which form the basis for claims for credit or refund of taxes on spirits returned to bonded premises. A copy of any such formula shall be kept by the proprietor at the plant where spirits are processed subject to the formula or at the plant where such spirits are received. (d) Data processing. (1) Notwithstanding any other provision of this section, record data maintained on data processing equipment may be kept at a location other than the plant premises if the original transaction (source) records required by §§19.736–19.779 are kept available for inspection at the plant premises. (2) Data which has been accumulated on cards, tapes, discs, or other accepted record media must be retrievable within five business days. (3) The applicable data processing program shall be made available for examination if requested by an appropriate TTB officer. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart W—Records and Reports
General
§ 19.723 Maintenance and preservation of records.
