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 M - Alcohol, Tobacco and Other Excise Taxes |
Part 194 - LIQUOR DEALERS |
Subpart O - Prescribed Records and Reports, and Posting of Signs |
Files of Records and Reports |
§ 194.236 - Place of filing.
Latest version.
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Prescribed records of receipt and disposition and monthly summary reports required by § 194.230 will be maintained by transaction or reporting date, at the dealer's place of business. The regional director (compliance) may, pursuant to an application, authorize files, or an individual file, to be maintained at another business location under the control of the dealer, if the alternative location does not cause undue inconvenience to ATF officers desiring to examine the files.