---
kind: "section"
citation: "27 C.F.R. § 22.164"
title: "27"
number: "22.164"
heading: "Filing and retention of records."
url: "https://uscodex.org/cfr/27/22.164"
---

# §22.164. Filing and retention of records.


Each person required to maintain records of operations and transactions under this part shall:

- (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
- (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.

## Notes

### Authority

Authority: 26 U.S.C. 5001, 5121, 5123, 5206, 5214, 5271-5275, 5311, 5552, 5555, 6056, 6061, 6065, 6109, 6151, 6806, 7805; 31 U.S.C. 9304, 9306.

### Source

Source: T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.