Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter B - Tobacco |
Part 46 - Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes |
Subpart I - Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 |
Records |
§ 46.244 - Location of records.
Latest version.
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§ 46.244 Location of records.
The dealer must keep the inventory records at the principal place of business. All records must be made available to an appropriate TTB officer upon demand.
(Approved by the Office of Management and Budget under control number 1513-0129)