Code of Federal Regulations · Section

§ 40.524 — Retention Of Documents

27 C.F.R. § 40.524

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Every manufacturer of processed tobacco must retain all records and reports required under this subpart, including copies of permits, authorizations, inventories, and reports, for three years following the close of the calendar year in which filed or made, or in the case of an authorization, for three years following the close of the calendar year in which the operation under such authorization is concluded. Such records shall be made available for inspection by the appropriate TTB officer upon request.

27 C.F.R. § 40.523 27 C.F.R. § 40.525

Authorizing Statute