{"data":{"id":"us/27-cfr-22.164","jurisdiction":"us","citation":"27 CFR 22.164","heading":"Filing and retention of records.","body":"Each person required to maintain records of operations and transactions under this part shall:\n(a) Keep on file all records and copies of claims for a period of not less than 3 years following the date of transaction or, at the discretion of the appropriate TTB officer, an additional 3-year period; and\n(b) Maintain all records at the permit premises, except that the records may be kept at a central location by a State or political subdivision of a State, or the District of Columbia which distributes tax-free alcohol to multiple dependent agencies, institutions, or departments.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL","Subpart M—Records of Transactions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"ef0bd213623e98b185e8b158531a11331c426a682f6592113bcc858fe7d4bdbf","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-22.163","next":"us/27-cfr-22.165"},"notice":"GroundRules: Original legal text. Not legal advice."}