1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter A - ALCOHOL
  5. Part 19 - DISTILLED SPIRITS PLANTS
  6. Subpart V - Records and Reports
  7. Topic - General Rules for Records
  8. 27 CFR § 19.577
27 CFR § 19.577
Documents that are not records
April 24, 2020
CFR

The term “records” as used in this subpart does not include qualifying documents required under subpart D of this part, or bonds required under subpart F of this part. Approved active formulas, plant registrations and similar records are permanent in nature and must be maintained in a permanent file.

(26 U.S.C. 5207)

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§ 19.576 Preservation of records
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§ 19.578 Financial records and books of account

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