[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: 27CFR275.22]

[Page 56]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                          TREASURY (CONTINUED)
 
PART 275--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents
 
                           Subpart C--General
 
Sec. 275.22  Retention of records.

    All records required to be kept under this part, including copies of 
claims and schedules, authorizations, notices of release, reports, and 
returns, shall be retained for three years following the close of the 
year in which filed or made, or in the case of an authorization, for 
three years following the close of the calendar year in which the 
operation under such authorization is concluded. Such records shall be 
made available for inspection by any ATF officer upon his request.

(72 Stat. 1423; 26 U.S.C. 5741)

[26 FR 8189, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]