[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: 27CFR20.265]

[Page 529-530]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 20_DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM--Table of Contents
 
                      Subpart P_Records and Reports
 
Sec.  20.265  Retention of invoices.

    (a) Any person required to keep records under this part shall retain 
copies of invoices which will enable appropriate TTB officers to readily 
obtain the details regarding:
    (1) Purchases of all essential oils, chemicals, and other materials 
used in manufacturing articles, including the name and address of the 
vendor, and the quantity;
    (2) Purchases of articles containing specially denatured spirits for 
reprocessing, or purchases of those articles for bottling, repackaging, 
and/or resale, including the name and address of the vendor and the 
quantity; and

[[Page 530]]

    (3) Dispositions of all articles manufactured or received, including 
in each case the name and address of the person to whom sold or 
otherwise disposed of.
    (b) The appropriate TTB officer may, on application filed by the 
permittee, waive the requirements for retaining invoices if the quantity 
sold to any person during a calendar month does not exceed 25 gallons, 
and if a waiver will not hinder the effective administration of this 
part and will not pose a jeopardy to the revenue.

(Approved by the Office of Management and Budget under control number 
1512-0336)