[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR252.45]

[Page 16-17]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                          TREASURY (CONTINUED)
 
PART 252--EXPORTATION OF LIQUORS--Table of Contents
 
                   Subpart C--Miscellaneous Provisions
 
Sec. 252.45  Retention of records.

    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

[[Page 17]]

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)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1342, as amended, 1381, as amended, 
1390, as amended, 1395, as amended (26 U.S.C. 5114, 5367, 5415, 5555); 
sec. 807, Pub. L. 96-39, 93 Stat. 283 (26 U.S.C. 5207))

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71721, Dec. 11, 1979; T.D. ATF-172, 49 
FR 14943, Apr. 16, 1984]

                          Penalties of Perjury