§ 22.164. Filing and retention of records.
96 words·~1 min read·
/us/cfr/t27/s§ 22.164·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Each person required to maintain records of operations and transactions under this part shall:
(a)Keep on file all records and copies of claims for a period of not less than 3 years following the date of transaction or, at the discretion of the appropriate TTB officer, an additional 3-year period; and
(b)Maintain all records at the permit premises, except that the records may be kept at a central location by a State or political subdivision of a State, or the District of Columbia which distributes tax-free alcohol to multiple dependent agencies, institutions, or departments.