Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter A - Alcohol |
Part 19 - Distilled Spirits Plants |
Subpart Y - Paperwork Reduction Act |
Accounting for Spirits |
§ 19.987 - Maintenance and retention of records.
Latest version.
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The proprietor shall retain at the plant where an operation or transaction occurs the records required by this subpart for a period of not less than three years from the date thereof or from the date of the last entry made thereon, whichever is later. Whenever any record because of its condition becomes unsuitable for its intended or continued use the proprietor shall reproduce the record by a process approved by the appropriate TTB officer under the provisions of § 19.725. The records shall be available for inspectin by any appropriate TTB officer during business hours. For records maintained on data processing equipment, the provisions of § 19.723 apply.