(a) Inventory records;(b) Tax computation records;(c) Names, addresses and employer identification numbers of all controlled group members, if applicable;(d) A copy of the tax return, if the dealer filed one;(e) A list of locations covered by the tax return; and(f) A copy of any alternate method or procedure approval issued under § 46.263 .
27 C.F.R. § 46.241
Approved by the Office of Management and Budget under control number 1513-0129