27 C.F.R. § 46.242 Period for maintaining records.
Title 27 - Alcohol, Tobacco Products and Firearms
An appropriate TTB officer may require, in writing, that you keep records and any tax returns for an additional period of not more than 3 years. Keep your records in accordance with time frames shown in the table to this section.
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
§ 46.242 Period for maintaining records.
------------------------------------------------------------------------ Maintain your records for at If you have: least:------------------------------------------------------------------------Taken an inventory but are not required 3 years from the tax increase to file a tax return. date.Filed a tax return on or before the due 3 years from the due date of date of the return. the tax return, as specified in § 46.234.Filed a tax return after the due date 3 years from the date of filing of the tax return. the tax return.------------------------------------------------------------------------
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