1513-0069 Law and Reg.

26 U.S.C.

Sec. 5741. Records to be maintained

Every manufacturer of tobacco products or cigarette papers and

tubes, every importer, and every export warehouse proprietor shall keep

such records in such manner as the Secretary shall by regulation

prescribe. The records required under this section shall be available

for inspection by any internal revenue officer during business hours.

(Aug. 16, 1954, ch. 736, 68A Stat. 715; Pub. L. 85-859, title II,

Sec. 202, Sept. 2, 1958, 72 Stat. 1423; Pub. L. 89-44, title V,

Sec. 502(b)(9), June 21, 1965, 79 Stat. 151; Pub. L. 94-455, title XXI,

Sec. 2128(c), Oct. 4, 1976, 90 Stat. 1921.)

27 CFR

Sec. 45.51 Supporting records.

(a) Records of removals. Every manufacturer who removes tobacco

products, and cigarette papers and tubes under this part must, in

addition to the records kept under part 40 of this chapter, keep a

supporting record of such removals and must make appropriate entries

therein at the time of removal. The supporting record for each removal

must show:

(1) The date of removal;

(2) The name and address of the Federal agency to which shipped or

delivered;

(3) The kind and quantity and,

(4) for large cigars, the sale price.

(b) Records of returns. If any tobacco products, or cigarette papers or tubes removed under this part are returned to the factory, such returns must be noted in the supporting record.

(c) Commercial records. Where the manufacturer keeps, at the

factory, copies of invoices or other commercial records containing the

information required as to each removal, in such manner that the

information may be readily ascertained therefrom, such copies will be

considered the supporting record required by this section.

(d) Retention period. The manufacturer must retain the supporting

record for 3 years following the close of the year covered therein. The

record must be made available for inspection by any appropriate TTB

officer upon request.

(Approved by the Office of Management and Budget under control number

1512-0069)

(See 26 U.S.C. 5741)

[T.D. ATF-420, 64 FR 71945, Dec. 22, 1999, as amended by T.D. ATF-472,

Feb. 27, 2002]