StacksVerified U.S. regulatory reference

27 CFR §46.241

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The dealer must maintain:
  1. (a)Inventory records;
  2. (b)Tax computation records;
  3. (c)Names, addresses and employer identification numbers of all controlled group members, if applicable;
  4. (d)A copy of the tax return, if the dealer filed one;
  5. (e)A list of locations covered by the tax return; and
  6. (f)A copy of any alternate method or procedure approval issued under § 46.263.