[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: 27CFR20.267]

[Page 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.  20.267  Filing and retaining records.

    Any person who is required to maintain records of operations under 
this part shall file and retain records and copies of reports in the 
following manner:
    (a) Keep on file for a period of not less than 3 years after the 
date of the report covering the operation, in such a way as to allow 
inspection by TTB officers, all those records of operations, all 
supporting or supplemental records, and copies of all reports as 
required by this part. However, the appropriate TTB officer may require 
that the records and copies of reports be kept for an additional period, 
not to exceed 3 years.
    (b) File all records and copies of reports at the premises where the 
operations are conducted.
    (c) Make the files of records and copies of reports available to TTB 
officers during regular business hours for examination.

[T.D. ATF- 199, 50 FR 1962, Mar. 6, 1985, as amended by T.D. ATF-435, 66 
FR 5475, Jan. 19, 2001]