§ 19.575. Retention of records.
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/us/cfr/t27/s§ 19.575·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A proprietor must retain any records required by this part for a period of not less than three years from the date of the record or the date of the last entry required to be made, whichever is later. However, the appropriate TTB officer may require a proprietor to keep records for an additional period not exceeding three years in any case where such retention is deemed appropriate for the protection of the revenue. (26 U.S.C. 5207)
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§ 19.575
Retention of records.
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