§ 19.574. Availability of records.
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/us/cfr/t27/s§ 19.574·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The records required by this part must be available for inspection by the appropriate TTB officer during normal business hours. If a proprietor keeps the records at a location other than the distilled spirits plant where operations or transactions occur, the proprietor upon request must make them available at the distilled spirits plant premises undergoing a TTB audit or inspection. The records must be produced within two days of the request except that data accumulated on cards, tapes, discs, or other accepted record media must be retrievable within five business days.
Applicable data processing programs must be made available for examination if requested by any authorized TTB officer. (26 U.S.C. 5207)
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