Code of Federal Regulations (Last Updated: May 6, 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 252 - EXPORTATION OF LIQUORS |
Subpart C - Miscellaneous Provisions |
Retention of Records |
§ 252.45 - Retention of records.
Latest version.
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File copies of forms required by this part to be retained by any proprietor or claimant, and all records, documents, or copies of records and documents supporting such forms, shall be preserved by such proprietor or claimant for a period of not less than two years, and during such period shall be
available, during business hours, for inspection and the taking of abstracts therefrom by appropriate ATF officers. (Approved by the Office of Management and Budget under control number 1512-0385)