27 C.F.R. § 46.244 Where records must be maintained.
Title 27 - Alcohol, Tobacco Products and Firearms
Keep your inventory records at your principal place of business. All records must be made available to an appropriate TTB officer upon demand.
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
§ 46.244 Where records must be maintained.