Code of Federal Regulations · Section
§ 19.81 — Maintenance Of Registration File
27 C.F.R. § 19.81
View:
The proprietor must maintain the registration documents on the plant premises in a loose-leaf file that is current, complete, and readily available for inspection by the appropriate TTB officer.
Authorizing Statute
-
Definitions31 U.S.C. § 9301
-
Imposition, rate, and attachment of tax26 U.S.C. § 5001
-
Application26 U.S.C. § 5172