[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: 27CFR646.146]

[Page 260]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
   CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, 
                          DEPARTMENT OF JUSTICE
 
PART 646--CONTRABAND CIGARETTES--Table of Contents
 
Sec. 646.146  General requirements.

    Each distributor of cigarettes shall keep copies of invoices, bills 
of lading, or other suitable commercial records relating to each 
disposition of more than 60,000 cigarettes. Dividing a single agreement 
for the disposition of more than 60,000 cigarettes into the delivery of 
smaller components of 60,000 cigarettes or less does not exempt the 
distributor from the recordkeeping requirements of this part. The 
distributor shall include the information prescribed in Sec. 646.147 in 
his commercial records of disposition.