[Code of Federal Regulations]
[Title 27, Volume 3]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR646.150]

[Page 178]
 
            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.  646.150  Retention of records.

    (a) General. Each distributor of cigarettes shall retain the records 
required by Sec. Sec.  646.146 and 646.147 for three years following the 
close of the year in which the records are made. The distributor shall 
keep the required records on his business premises.
    (b) Shorter retention periods. The appropriate ATF officer may, 
pursuant to an application submitted by a distributor, approve a shorter 
retention period where--
    (1) The distributor requesting the shorter retention period is an 
agent of a tobacco products manufacturer;
    (2) The tobacco products manufacturer will keep the required record 
for each disposition of more than 60,000 cigarettes from the agent's 
premises for the full retention period specified in paragraph (a) of 
this section; and
    (3) The approval of a shorter retention period will not unduly 
hinder the administration of enforcement of this subpart.
    (c) Application requirements. Each distributor proposing to employ a 
shorter retention period shall submit a written application, in 
duplicate, to the appropriate ATF officer. A distributor may not employ 
a shorter retention period until approval is received from the 
appropriate ATF officer. Each application should indicate the duration 
of the proposed retention period and should include the information 
required by paragraph (b) of this section.

[45 FR 48612, July 21, 1980, as amended by T.D. ATF-472, 67 FR 8880, 
8881, Feb. 27, 2002]

       Other Provisions Relating to the Distribution of Cigarettes