Code of Federal Regulations · Section
§ 40.76 — Retention Of Permit And Supporting Documents
27 C.F.R. § 40.76
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The manufacturer shall retain his permit, together with the copy of the application and supporting documents returned to him with the permit, at the same place where the records required by this part are kept and they shall be made available for inspection by any appropriate TTB officer upon his request.
Authorizing Statute
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Application for permit26 U.S.C. § 5712
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Definitions31 U.S.C. § 9301
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Limitation on use of cash method of accounting26 U.S.C. § 448