§ 296.242 - Period for maintaining records.

An appropriate ATF officer may require, in writing, that you keep records and any tax returns for an additional period of not more than 3 years. Keep your records in accordance with time frames shown in the table to this section.

If you have:Maintain your records for at least:Taken an inventory but are not required to file a tax return3 years from the tax increase date.Filed a tax return on or before the due date of the return3 years from the due date of the tax return, as specified in § 296.234.Filed a tax return after the due date of the tax return3 years from the date of filing the tax return.