27 C.F.R. § 31.237 Retention of records and files.
Title 27 - Alcohol, Tobacco Products and Firearms
All records prescribed by this part, documents or copies of documents supporting these records, and file copies of reports submitted, shall be retained by the person required to keep the documents for a period of not less than three years, and during this period shall be available, during business hours, for inspection and copying by appropriate TTB officers. Furthermore, the appropriate TTB officer may require these records to be kept for an additional period of not more than three years in any case where he determines retention necessary or advisable. Any records, or copies thereof, containing any of the information required by this part to be prepared, wherever kept, shall also be made available for inspection and copying. (68A Stat. 731 (26 U.S.C. 6001); sec. 201, Pub. L. 85–859, 72 Stat. 1342, 1345, 1348, 1395 (26 U.S.C. 5114, 5124, 5146, 5555)) [T.D. ATF–50, 43 FR 20494, May 12, 1978. Redesignated by T.D. ATF–116, 47 FR 51573, Nov. 16, 1982, and further redesignated and amended by T.D. TTB–25, 70 FR 19884, 19887 Apr. 15, 2005; T.D. TTB–44, 71 FR 16948, Apr. 4, 2006]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart O—Prescribed Records and Reports, and Posting of Signs
Period of Retention
§ 31.237 Retention of records and files.
