27 C.F.R. § 46.242
Current through September 30, 2024
The dealer must maintain the required records for a period of three years from the due date of the tax return or the date the return was filed, whichever is later. However, the appropriate TTB officer may require, in writing, that the dealer keep these records for an additional period of not more than 3 years.
27 C.F.R. § 46.242
Approved by the Office of Management and Budget under control number 1513-0129