Code of Federal Regulations · Section
§ 18.17 — Retention Of Documents
27 C.F.R. § 18.17
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The proprietor shall maintain a file of all approved applications and other documents, on or convenient to the concentrate plant premises, available for inspection by appropriate TTB officers.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001