[Code of Federal Regulations]
[Title 7, Volume 7]
[Revised as of January 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 7CFR737.28]

[Page 277]
 
                          TITLE 7--AGRICULTURE
 
                            CHAPTER VII--FARM
                SERVICE AGENCY, DEPARTMENT OF AGRICULTURE
 
PART 737--TOBACCO WAREHOUSES--Table of Contents
 
Sec. 737.28  Records; safe keeping.

    Each warehouseman shall provide a metal fireproof safe, a fireproof 
vault, or a fireproof compartment in which he shall keep, when not in 
actual use, all records, books, and papers pertaining to the licensed 
warehouse, including his current receipt books, unissued receipt blanks, 
copies of receipts issued, and canceled receipts, except that with the 
written approval of the Administrator, or his representative, upon a 
showing by such warehouseman that it is not practicable to provide such 
fireproof safe, vault, or compartment, he may keep such records, books, 
and papers in some other place of safety. Each canceled receipt shall be 
retained by the warehouseman for a period of six years after December 31 
of the year in which the receipt is canceled and for such longer period 
as may be necessary for the purposes of any litigation which the 
warehouseman knows to be pending, or as may be required by the 
Administrator in particular cases to carry out the purposes of the act. 
Canceled receipts shall be arranged by the warehouseman in numerical 
order and otherwise in such manner as shall be directed, for purposes of 
audit, by authorized officers or agents of the Department of 
Agriculture.

(Approved by the Office of Management and Budget under control number 
0560-0120)

[SRA, BAE 129, rev.; 7 FR 6806, Aug. 29, 1942; 13 FR 8731, Dec. 30, 
1948; 19 FR 57, Jan. 6, 1954, as amended at 22 FR 1629, Mar. 14, 1957; 
47 FR 745, Jan. 7, 1982. Redesignated at 50 FR 1814, Jan. 14, 1985]