[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR18.61]

[Page 310-311]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 18_PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE--Table of Contents
 
                      Subpart F_Records and Reports
 
Sec. 18.61  Records and reports.


    (a) General. Each proprietor shall keep records and reports as 
required by this part. These records and reports will be maintained on 
or convenient to the concentrate plant and will be available for 
inspection by appropriate ATF officers during business hours. Records 
and reports will be retained by the proprietor for three years from the 
date they were prepared, or three years from the date of the last entry, 
whichever is later.

[[Page 311]]

    (b) Records. Each proprietor shall keep such records relating to or 
connected with the production, transfer, or return of concentrate and 
the juice or mash from which it is produced, as will (1) enable any 
appropriate ATF officer to verify operations and to ascertain whether 
there has been compliance with law and regulations, and (2) enable the 
proprietor to prepare Form 1695(5520.2). A proprietor need not prepare a 
specific record to meet the record requirements of this part. Any book, 
paper, invoice, bill of lading, or similar document that the proprietor 
prepares or receives for other purposes may be used, if all required 
information is shown.
    (c) Reports. Each proprietor shall prepare and submit reports 
(including applications) as required by this part.

(Approved by the Office of Management and Budget under control number 
1512-0098)

[T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-172, 49 
FR 14941, Apr. 16, 1984; T.D. ATF-381, 61 FR 37003, July 16, 1996]