27 C.F.R. § 46.241 Required records.
Title 27 - Alcohol, Tobacco Products and Firearms
You must maintain: (a) Inventory records. (b) Tax computations. (c) Names, addresses and employer identification number of all controlled group members, if applicable. (d) Copy of tax return, if you filed one. (e) List of locations and warehouses covered by the tax return. (f) Any approved alternate method or procedure under 46.263.
Title 27: Alcohol, Tobacco and Firearms
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart I—Floor Stocks Tax on Cigarettes Held for Sale on January 1, 2000 and on January 1, 2002
Records
§ 46.241 Required records.
