§ 19.573. Location of required records.
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/us/cfr/t27/s§ 19.573·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A proprietor may keep the records required by this part at the distilled spirits plant where operations or transactions occur or at a central recordkeeping location maintained by the proprietor. If a proprietor keeps the required records at any location other than the distilled spirits plant where operations or transactions occur, the proprietor must provide a letterhead notice to the Director, National Revenue Center, of the location where the records are kept. (26 U.S.C. 5207)
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