27 C.F.R. § 22.164 Filing and retention of records.
Title 27 - Alcohol, Tobacco Products and Firearms
Each person required to maintain records of operations and transactions under this part shall: (a) Keep on file all records and copies of claims for a period of not less than 3 years following the date of transaction or, at the discretion of the appropriate TTB officer, an additional 3-year period; and (b) Maintain all records at the permit premises, except that the records may be kept at a central location by a State or political subdivision of a State, or the District of Columbia which distributes tax-free alcohol to multiple dependent agencies, institutions, or departments.
Title 27: Alcohol, Tobacco and Firearms
PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
Subpart M—Records of Transactions
§ 22.164 Filing and retention of records.
