[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.171]

[Page 338]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 17_DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS--Table of Contents
 
                            Subpart H_Records
 
Sec.  17.171  Inspection of records.

    All of the records, forms, and documents required to be retained by 
Sec.  17.170 shall be kept at the place covered by the special tax stamp 
and shall be readily available during the manufacturer's regular 
business hours for examination and copying by appropriate TTB officers. 
At the same time, any other books, papers, records or memoranda in the 
possession of the manufacturer, which have a bearing upon the matters 
required to be alleged in a claim for drawback, shall be available for 
inspection by appropriate TTB officers.

(Sec. 5133, 68A Stat. 623 (26 U.S.C. 5133); sec. 201, Pub. L. 85-859, 72 
Stat. 1348 (26 U.S.C. 5146)).